---
kind: "section"
citation: "48 C.F.R. § 232.7100"
title: "48"
number: "232.7100"
heading: "Scope of subpart."
url: "https://uscodex.org/cfr/48/232.7100"
---

# §232.7100. Scope of subpart.


This subpart prescribes policies and procedures concerning the effect of levies pursuant to [26 U.S.C. 6331(h)](/usc/26/6331.md?p=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.


## Notes

### Source

Source: 70 FR 52032, Sept. 1, 2005, unless otherwise noted.

### Authority

Authority: 41 U.S.C. 1303 and 48 CFR chapter 1.

### Source

Source: 56 FR 36409, July 31, 1991, unless otherwise noted.