16.44—Right to administrative offset.
The amount of any penalty or assessment which
has become final, or for which a judgment has been
entered under § 16.42 or § 16.43, or any amount
agreed upon in a compromise or settlement under §
16.46, may be collected by administrative offset
under 31 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.