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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8 sections with “levy”

  • DFARS 252.232-7010 Levies on Contract Payments.
    …006) (a) 26 U.S.C. 6331(h) authorizes the Internal Revenue Service (IRS) to continuously levy up to 100 percent of contract payments, up to the amount of tax debt. (b) When a levy is imposed on a payment under this contract and the Contra…
  • DFARS 252.225-7032 Waiver of United Kingdom Levies—Evaluation of offers.
    …e offered price by describing— (1) The name of the U.K. firm; (2) The item to which the levy applies and the item quantity; and (3) The amount of levy plus any associated indirect costs and profit or fee. (b) In the event of difficulty …
  • DFARS 252.225-7033 Waiver of United Kingdom levies.
    … the U.S. Government reserves the right to reduce the contract price by the amount of the levy waived plus associated indirect costs and profit or fee. (b) If the Contractor contemplates award of a subcontract exceeding $1 million to a U.K…
  • FAR 32.411 Agreement for special account at a financial institution.
    …sing of this Special Account. (d) In the event of the service of any writ of attachment, levy of execution, or commencement of garnishment proceedings regarding the Special Account, the financial institution will promptly notify ________ […
  • FAR 52.232-12 Advance Payments.
    …reorganization, arrangement, or liquidation. (iv) The service of any writ of attachment, levy of execution, or commencement of garnishment proceedings concerning the special account. (v) The commission of an act of bankruptcy. (2) If any…
  • DFARS 225.873-2 Procedures.
    When an offeror or a contractor identifies a levy included in an offered or contract price, follow the procedures at PGI 225.873-2.
  • DFARS 232.7100 Scope of subpart.
    … 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.
  • DFARS 232.7101 Policy and procedures.
    …icer shall require the contractor to— (1) Promptly notify the contracting officer when a levy may result in an inability to perform the contract; and (2) Advise the contracting officer whether the inability to perform may adversely affect…

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.