DFARS 232.7100 — Scope of subpart
Regulatory text. Not legal advice.
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: eCFR • Pulled 2026-04-16