41 C.F.R. § 105-70.044 Right to administrative offset.
Title 41 - Public Contracts and Property Management
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under §105–70.042 or §105–70.043, or any amount agreed upon in a compromise or settlement under §105–70.046, may be collected by administrative offset under 30 U.S.C. 3716, except that an administrative offset may not be made under this subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.
Title 41: Public Contracts and Property Management
PART 105–70—IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986
§ 105-70.044 Right to administrative offset.

