48 CFR § 232.7100 - 232.7100 Scope of subpart.

---
identifier: "/us/cfr/t48/s232.7100"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 232.7100 - 232.7100   Scope of subpart."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "232.7100"
section_name: "232.7100   Scope of subpart."
chapter_number: 2
chapter_name: "DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "232"
part_name: "CONTRACT FINANCING"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 1303 and 48 CFR chapter 1."
regulatory_source: "56 FR 36409, July 31, 1991, unless otherwise noted."
cfr_part: "232"
---


# 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) 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.