41 CFR 301-11.533 - Are tax penalty and interest payments reimbursable?

Code of Federal Regulations - Title 41: Public Contracts and Property Management

Updated to: December 30, 2005

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TITLE 41 - PUBLIC CONTRACTS AND PROPERTY MANAGEMENT

SUBTITLE F - FEDERAL TRAVEL REGULATION SYSTEM

CHAPTER 301 - TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES

SUBCHAPTER B - ALLOWABLE TRAVEL EXPENSES

PART 301 - 11 - PER DIEM EXPENSES

subpart e - INCOME TAX REIMBURSEMENT ALLOWANCE (ITRA), TAX YEARS 1993 AND 1994

301 - 11.533 - Are tax penalty and interest payments reimbursable?

Yes, the total amount of any penalty and interest assessed by the IRS (for tax years 1993 and 1994 only) due to the failure of the Government to withhold the appropriate income taxes are reimbursable.