DFARS

DFARS

Change Number: DFARS Change 12/30/2022
Effective Date: 12/30/2022

232.7100 Scope of subpart.

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.

DFARS Parts

DFARS Appendix