|
@@ -1,33 +1,58 @@
|
|
|
1
1
|
<?xml version="1.0" encoding="UTF-8"?>
|
|
2
|
-
<!DOCTYPE dita
|
|
3
|
-
|
|
4
|
-
<
|
|
5
|
-
|
|
6
|
-
|
|
7
|
-
|
|
8
|
-
|
|
9
|
-
class="- topic/topic concept/concept ">
|
|
10
|
-
<title class="- topic/title ">
|
|
11
|
-
<ph props="autonumber" class="- topic/ph ">252.232-7010</ph> Levies on Contract Payments.</title>
|
|
12
|
-
<conbody outputclass="clause" class="- topic/body concept/conbody ">
|
|
13
|
-
<p outputclass="Bold" class="- topic/p ">As prescribed in
|
|
14
|
-
<xref outputclass="fm:ParaNumOnly"
|
|
15
|
-
class="- topic/xref "
|
|
16
|
-
base="DFARS-232.7102"
|
|
17
|
-
href="232.7102.dita#DFARS_232.7102">232.7102</xref>
|
|
2
|
+
<!DOCTYPE dita PUBLIC "-//OASIS//DTD DITA Composite//EN" "ditabase.dtd">
|
|
3
|
+
<dita xmlns:ditaarch="http://dita.oasis-open.org/architecture/2005/" domains="(topic task) (topic concept) (topic concept glossentry) (topic concept glossgroup) (topic reference) (topic troubleshooting++task) (topic task) (topic abbrev-d) a(props deliveryTarget) (topic equation-d) (topic hazard-d) (topic hi-d) (topic indexing-d) (topic markup-d) (topic mathml-d) (topic pr-d) (topic relmgmt-d) (topic sw-d) (topic svg-d) (topic ui-d) (topic ut-d) (topic markup-d xml-d) (topic task strictTaskbody-c) " ditaarch:DITAArchVersion="1.3">
|
|
4
|
+
<concept id="DFARS_252.232-7010" ditaarch:DITAArchVersion="1.3" class="- topic/topic concept/concept ">
|
|
5
|
+
<title class="- topic/title "><ph props="autonumber" class="- topic/ph ">252.232-7010</ph> Levies on Contract Payments.</title>
|
|
6
|
+
<conbody outputclass="clause" class="- topic/body concept/conbody ">
|
|
7
|
+
<p outputclass="Bold" class="- topic/p ">As prescribed in
|
|
8
|
+
<xref outputclass="fm:ParaNumOnly" class="- topic/xref " base="DFARS-232.7102" href="232.7102.dita#DFARS_232.7102">232.7102</xref>
|
|
18
9
|
, use the following clause:</p>
|
|
19
|
-
|
|
20
|
-
|
|
21
|
-
|
|
22
|
-
|
|
23
|
-
|
|
24
|
-
|
|
25
|
-
|
|
26
|
-
|
|
27
|
-
|
|
28
|
-
|
|
29
|
-
|
|
30
|
-
|
|
31
|
-
|
|
32
|
-
|
|
10
|
+
<p outputclass="Ctr_SmCaps" class="- topic/p ">LEVIES ON CONTRACT PAYMENTS (DEC 2006)</p>
|
|
11
|
+
<info li_elems="0"/>
|
|
12
|
+
<ol>
|
|
13
|
+
<li>
|
|
14
|
+
<p outputclass="List1" class="- topic/p "><ph props="autonumber" class="-topic/ph">(a)</ph> 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.</p>
|
|
15
|
+
</li>
|
|
16
|
+
<li>
|
|
17
|
+
<p outputclass="List1" class="- topic/p "><ph props="autonumber" class="-topic/ph">(b)</ph> When a levy is imposed on a payment under this contract and the Contractor believes that the levy may result in an inability to perform the contract, the Contractor shall promptly notify the Procuring Contracting Officer in writing, with a copy to the Administrative Contracting Officer, and shall provide—</p>
|
|
18
|
+
<info li_elems="0"/>
|
|
19
|
+
<ol>
|
|
20
|
+
<li>
|
|
21
|
+
<p outputclass="List2" class="- topic/p "><ph props="autonumber" class="-topic/ph">(1)</ph> The total dollar amount of the levy;</p>
|
|
22
|
+
</li>
|
|
23
|
+
<li>
|
|
24
|
+
<p outputclass="List2" class="- topic/p "><ph props="autonumber" class="-topic/ph">(2)</ph> A statement that the Contractor believes that the levy may result in an inability to perform the contract, including rationale and adequate supporting documentation; and </p>
|
|
25
|
+
</li>
|
|
26
|
+
<li>
|
|
27
|
+
<p outputclass="List2" class="- topic/p "><ph props="autonumber" class="-topic/ph">(3)</ph> Advice as to whether the inability to perform may adversely affect national security, including rationale and adequate supporting documentation.</p>
|
|
28
|
+
<info li_elems="2"/>
|
|
29
|
+
</li>
|
|
30
|
+
</ol>
|
|
31
|
+
</li>
|
|
32
|
+
<li>
|
|
33
|
+
<p outputclass="List1" class="- topic/p "><ph props="autonumber" class="-topic/ph">(c)</ph> DoD shall promptly review the Contractor's assessment, and the Procuring Contracting Officer shall provide a written notification to the Contractor including–</p>
|
|
34
|
+
<info li_elems="0"/>
|
|
35
|
+
<ol>
|
|
36
|
+
<li>
|
|
37
|
+
<p outputclass="List2" class="- topic/p "><ph props="autonumber" class="-topic/ph">(1)</ph> A statement as to whether DoD agrees that the levy may result in an inability to perform the contract; and</p>
|
|
38
|
+
</li>
|
|
39
|
+
<li>
|
|
40
|
+
<p outputclass="List2" class="- topic/p "><ph props="autonumber" class="-topic/ph">(2)</ph> (i) If the levy may result in an inability to perform the contract and the lack of performance will adversely affect national security, the total amount of the monies collected that should be returned to the Contractor; or</p>
|
|
41
|
+
<info li_elems="0"/>
|
|
42
|
+
<ol>
|
|
43
|
+
<li>
|
|
44
|
+
<p outputclass="List3" class="- topic/p "><ph props="autonumber" class="-topic/ph">(ii)</ph> If the levy may result in an inability to perform the contract but will not impact national security, a recommendation that the Contractor promptly notify the IRS to attempt to resolve the tax situation.</p>
|
|
45
|
+
<info li_elems="3"/>
|
|
46
|
+
</li>
|
|
47
|
+
</ol>
|
|
48
|
+
</li>
|
|
49
|
+
</ol>
|
|
50
|
+
</li>
|
|
51
|
+
<li>
|
|
52
|
+
<p outputclass="List1" class="- topic/p "><ph props="autonumber" class="-topic/ph">(d)</ph> Any DoD determination under this clause is not subject to appeal under the Contract Disputes Act.</p>
|
|
53
|
+
</li>
|
|
54
|
+
</ol>
|
|
55
|
+
<p outputclass="Endofclause" class="- topic/p ">(End of clause)</p>
|
|
56
|
+
</conbody>
|
|
57
|
+
</concept>
|
|
33
58
|
</dita>
|