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48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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33 sections with “delinquent”

  • FAR 52.209-11 Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law.
    … in 9.104-7(d), insert the following provision: Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law (FEB 2016) (a) As required by sections 744 and 745 of Division E of the Consoli…
  • FAR 9.406-2 Causes for debarment.
    …fined in 9.403 (see Section 201 of the Defense Production Act (Public Law 102-558)). (v) Delinquent Federal taxes in an amount that exceeds the threshold at 9.104-5(a)(2). (A) Federal taxes are considered delinquent for purposes of this p…
  • FAR 52.209-5 Certification Regarding Responsibility Matters.
    …ave □ , have not □ ,within a three-year period preceding this offer, been notified of any delinquent Federal taxes in an amount that exceeds the threshold at 9.104-5(a)(2) for which the liability remains unsatisfied. (1) Federal taxes are …
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …4) Have,□ have not, within a three-year period preceding this offer, been notified of any delinquent Federal taxes in an amount that exceeds the threshold at 9.104-5(a)(2) for which the liability remains unsatisfied. (i) Taxes are consider…
  • FAR 32.1108 Payment by Governmentwide commercial purchase card.
    …verify by looking in the System for Award Management (SAM) whether the contractor has any delinquent debt subject to collection under the Treasury Offset Program (TOP) at contract award and order placement. Information on TOP is available a…
  • FAR 9.407-2 Causes for suspension.
    … defined in 9.403 (see section 201 of the Defense Production Act (Pub. L. 102-558)); (7) Delinquent Federal taxes in an amount that exceeds the threshold at 9.104-5(a)(2). See the criteria at 9.406-2(b)(1)(v) for determination of when taxe…
  • FAR 32.503-6 Suspension or reduction of payments.
    …quidation). (e) Delinquency in payment of costs of performance. (1) If the contractor is delinquent in paying the costs of contract performance in the ordinary course of business, the contracting officer shall evaluate whether the delinque…
  • FAR 52.232-12 Advance Payments.
    … are not subject to any lien or encumbrance of any character except for current taxes not delinquent, and except as shown in the financial statements furnished by the Contractor. There is no current assignment of claims under any contract a…
  • FAR 52.232-36 Payment by Third Party.
    …during any period the System for Award Management (SAM) indicates that the Contractor has delinquent debt that is subject to collection under the Treasury Offset Program (TOP). Information on TOP is available at http://fms.treas.gov/debt/in…
  • FAR 4.902 General.
    …ent under the voucher. The TIN may be used by the Government to collect and report on any delinquent amounts arising out of the contractor's relationship with the Government. (b) Information reporting to the IRS. The TIN is also required f…
  • FAR 4.1202 Solicitation provision and contract clause.
    …garding Responsibility Matters. (11) 52.209-11, Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law. (12) 52.214-14, Place of Performance—Sealed Bidding. (13) 52.215-6, Place of …
  • FAR 8.402 General.
    …t from verification in the System for Award Management as to whether the contractor has a delinquent debt subject to collection under the Treasury Offset Program (TOP).
  • FAR 9.104-5 Representation and certifications regarding responsibility matters.
    …xceeds $15,000. (b) The provision at 52.209-11, Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law, implements sections 744 and 745 of Division E of the Consolidated and Further C…
  • FAR 9.104-7 Solicitation provisions and contract clauses.
    …ng officer shall insert the provision 52.209-11, Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law, in all solicitations. (e) For agencies receiving funds subject to section 523 …
  • FAR 11.501 Policy.
    …t the Government may reasonably expect to suffer damage if the delivery or performance is delinquent; and (2) The extent or amount of such damage would be difficult or impossible to estimate accurately or prove. (b) Liquidated damages are…
  • FAR 13.106-3 Award and documentation.
    …to the contractor that the TIN may be used by the Government to collect and report on any delinquent amounts arising out of the contractor's relationship with the Government (31 U.S.C. 7701(c)(3)).
  • FAR 13.201 General.
    …t from verification in the System for Award Management as to whether the contractor has a delinquent debt subject to collection under the Treasury Offset Program (TOP). (i) Do not purchase any hardware, software, or services developed or p…
  • FAR 16.505 Ordering.
    …t from verification in the System for Award Management as to whether the contractor has a delinquent debt subject to collection under the Treasury Offset Program (TOP). (b) Orders under multiple-award contracts—(1) Fair opportunity. (i) Th…
  • FAR 32.606 Debt collection.
    …of 1996 (31 U.S.C. 3711(g)(1)), payment offices are required to transfer any debt that is delinquent more than 180 days to the Department of Treasury for collection. (c) The contracting officer shall periodically follow up with the payment…
  • FAR 32.909 Contractor inquiries.
    (a) Direct questions involving— (1) Delinquent payments to the designated billing office or designated payment office; and (2) Disagreements in payment amount or timing to the contracting officer for resolution. The contracting officer mu…
  • FAR 42.1503 Procedures.
    …y compliance with the reporting requirements in 42.1502, so agencies can readily identify delinquent past performance reports and monitor their reports for quality control. (f) Agencies shall prepare and submit all past performance evaluat…
  • FAR 49.402-3 Procedure for default.
    …in them from other sources, as compared with the time delivery could be obtained from the delinquent contractor. (5) The degree of essentiality of the contractor in the Government acquisition program and the effect of a termination for def…
  • FAR 49.607 Delinquency notices.
    …ult. Any assistance given to you on this contract or any acceptance by the Government of delinquent goods or services will be solely for the purpose of mitigating damages, and it is not the intention of the Government to condone any delinq…
  • FAR 52.204-3 Taxpayer identification.
    …der the contract. (c) The TIN may be used by the Government to collect and report on any delinquent amounts arising out of the offeror's relationship with the Government (31 U.S.C. 7701(c)(3)). If the resulting contract is subject to the p…
  • FAR 52.204-8 Annual Representations and Certifications.
    …mplified acquisition threshold. (ix) 52.209-11, Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law. This provision applies to all solicitations. (x) 52.214-14, Place of Performan…
  • FAR 52.216-7 Allowable Cost and Payment.
    …r items or services purchased directly for the contract; (ii) When the Contractor is not delinquent in paying costs of contract performance in the ordinary course of business, costs incurred, but not necessarily paid, for— (A) Supplies an…
  • FAR 52.216-8 Fixed Fee.
    … conditions, including the submission of the final patent and royalty reports, and is not delinquent in submitting final vouchers on prior years' settlements. The Contracting Officer may release up to 90 percent of the fee withholds under t…
  • FAR 52.216-9 Fixed Fee—Construction.
    … conditions, including the submission of the final patent and royalty reports, and is not delinquent in submitting final vouchers on prior years' settlements. The Contracting Officer may release up to 90 percent of the fee withholds under t…
  • FAR 52.216-10 Incentive Fee.
    … conditions, including the submission of the final patent and royalty reports, and is not delinquent in submitting final vouchers on prior years' settlements. The Contracting Officer may release up to 90 percent of the fee withholds under t…
  • FAR 52.216-26 Payments of Allowable Costs Before Definitization.
    …or items or services purchased directly for the contract; (2) When the Contractor is not delinquent in payment of costs of contract performance in the ordinary course of business, costs incurred, but not necessarily paid, for— (i) Supplie…
  • FAR 52.232-16 Progress Payments.
    …ed to this contract substantially exceeds reasonable requirements. (4) The Contractor is delinquent in payment of the costs of performing this contract in the ordinary course of business. (5) The fair value of the undelivered work is less…
  • FAR 52.232-32 Performance-Based Payments.
    …lure to make progress, or (ii) unsatisfactory financial condition. (3) The Contractor is delinquent in payment of any subcontractor or supplier under this contract in the ordinary course of business. (f) Title. (1) Title to the property d…
  • DFARS 252.245-7005 Management and Reporting of Government Property.
    …identified in the System for Award Management Exclusions located at https://sam.gov; (2) Delinquent on obligations to the U.S. Government under surplus sales contracts; (3) Designated by the Department of Defense as ineligible, debarred, …

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.