41 C.F.R. § 301-11.633 Are tax penalty and interest payments reimbursable?
Title 41 - Public Contracts and Property Management
No. The reimbursement of penalty and/or interest payments assessed by the IRS is limited by law to tax years 1993 and 1994 only.
Title 41: Public Contracts and Property Management
PART 301–11—PER DIEM EXPENSES
Subpart F—Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter
Agency Responsibilities
§ 301-11.633 Are tax penalty and interest payments reimbursable?
