[Code of Federal Regulations] [Title 41, Volume 4] [Revised as of July 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 41CFR301-11.522] [Page 45] TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES PART 301-11--PER DIEM EXPENSES--Table of Contents Subpart E--Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 Sec. 301-11.522 If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable? Yes, for the total amount of the income tax penalty and/or interest assessed by the IRS for tax years 1993 and 1994 only.