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Code of Federal Regulations Title 48. Federal Acquisition Regulations System 48.232.7100 Scope of subpart

Current as of January 02, 2025 | Updated by Findlaw Staff

This subpart prescribes policies and procedures concerning the effect of levies pursuant to 26 U.S.C. 6331(h) on contract payments. The Internal Revenue Service (IRS) is authorized to levy up to 100 percent of all payments made under a DoD contract, up to the amount of the tax debt.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 48. Federal Acquisition Regulations System 48.232.7100 Scope of subpart - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-48-federal-acquisition-regulations-system/cfr-48-232-7100/

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