{"data":{"id":"us/48-cfr-232.7100","jurisdiction":"us","citation":"48 CFR 232.7100","heading":"232.7100 Scope of subpart.","body":"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.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 2—DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE","SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS","PART 232—CONTRACT FINANCING","Subpart 232.71—Levies on Contract Payments"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"d262dbe2ebce4fb206392d7f0e14570b04c7142db9933bc6f99916b276895383","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-232.7004","next":"us/48-cfr-232.7101"},"notice":"GroundRules: Original legal text. Not legal advice."}