Code of Federal Regulations · Section
§ 232.7100 — 232.7100 Scope Of Subpart
48 C.F.R. § 232.7100
View:
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.
Authorizing Statute
-
Levy and distraint26 U.S.C. § 6331
-
Functions and authority41 U.S.C. § 1303