Right to administrative offset.

§ 105–70.044 Right to administrative offset. 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.