DFARS 232.7100

Scope of subpart.

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.

Source: acquisition.gov — DFARS

← 232.706-70 232.7101 →

More parts

Previous part: DFARS 231 — Contract Cost Principles and Procedures Next part: DFARS 233 — Protests, Disputes, and Appeals FAR counterpart: 32 — Contract Financing

Have a solicitation to win?

Paste it into the free Contrax bid scorer — get an AI win-probability score with the FAR clauses that matter, in seconds. No signup required.

Score any bid — free Browse the full FAR & DFARS library