6 C.F.R. · Domestic Security
6 C.F.R. § 13.44

Right to administrative offset.

Title 6 C.F.R. ● ACTIVE Primary Source
Regulatory Text

6 C.F.R. § 13.44 — Right to administrative offset.

§ 13.44 Right to administrative offset. The amount of any penalty or assessment that has become final, or for which a judgment has been entered under § 13.42 or § 13.43, or any amount agreed upon in a compromise or settlement under § 13.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be Made under that subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the Defendant.

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR06-SEC-F1DBF6
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REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
6 C.F.R. § 13.44
Corpus
CFR — Code of Federal Regulations
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PRIMARY-SOURCE
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The regulatory text of 6 C.F.R. § 13.44 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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boisestandard.org United States Law CFR Title 6 6 C.F.R. § 13.44