41 C.F.R. § 301-11.533 Are tax penalty and interest payments reimbursable?
Title 41 - Public Contracts and Property Management
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.
Title 41: Public Contracts and Property Management
PART 301–11—PER DIEM EXPENSES
Subpart E—Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994
Agency Responsibilities
§ 301-11.533 Are tax penalty and interest payments reimbursable?
