CFR > Title 41 - Public Contracts and Property Management > SUBTITLE F—Federal Travel Regulation System > CHAPTER 301—TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES (parts 301-1 to 301-76) > SUBCHAPTER B—ALLOWABLE TRAVEL EXPENSES (parts 301-10 to 301-31) > PART 301-11—PER DIEM EXPENSES > SUBPART F—Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter (§301-11.601 to §301-11.640) > 301-11.622—If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable?

301-11.622—If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable?

No. The reimbursement of tax penalty and/or interest payment assessed by the IRS is limited by law to tax years 1993 and 1994 only.