05GA0A19Q0008_A0001.pdf

05GA0A19Q0008 – Tax Information Resource Amendment 0001

Attachment 1 – Questions & Answers

Q1: Is the statement of work the same as prior contract GAO15PO0016?

A1: Unsure if the SOW is the same – GAO has since switched contract writing systems and this one did not get migrated over so I am unable to view the specifics of this contract (also unable to locate the physical file). Per FPDS, GAO15PO0016 was for a subscription for 50 users to Tax Notes, so it is a similar requirement, but not sure if it is the exact same.

Q2: Has this requirement been fulfilled since GAO15PO0016 expired? If so can you please provide contract the most recent contract and/or task order information?

A2: Answer: Since FY15 GAO this was fulfilled by another vendor as part of an enterprise-wide product solution, and we did not have a separate contract for this specific requirement.

Q3: The content should be a combination of news and scholarly analysis written by authors including but not limited to Billy Hamilton or Chuck O’Toole or Carrie Elliot. The authors listed are Tax Analyst editors or authors. While those individuals work only for Tax Analysts, we can point confidently to the Daily Tax Report (including state and international versions), in addition to our Development Trackers, BNA Insight and Journal authors. Can this requirement be modified for more inclusive competition to not reference any named authors?

A3: No - the SOW is written to reflect GAO’s need.

Q4: The resource should compile and index audit manuals from the US States. This collection would also be searchable to allow users to conduct research into US State audit procedures.

Our service covers comprehensive state audit procedures. There are subcategories for a) Audits in General; b) Audit Procedure; c) Record Maintenance and Production; d) Limitations Periods;

e) Audit Planning; f) Taxpayer Rights; and g) Audit Protests. We cite to state audit manuals in most, but not all the jurisdictions we cover. We also reference other administrative documents developed by the states to provide insight into their audit processes. A good starting point is to create a multistate chart for the section, and review both the short and full answers. From the chart, you are able to click into specific navigator sections for more detailed analysis. A screenshot of the dynamic chart feature and static exported sample chart are provided. Based on this information and a provided sample does our content and chart feature meet the requirements of GAO?

A4: The requirement is written to reflect GAO’s need.

Q5: Statistical data and associated analysis including, but not limited to, revenues collected, returns processed, and compliance rates of US income or corporate tax filers and processing.

Our service has reporting on these topics, but not necessarily the underlying data. Is this data public information from the States or IRS? If public information, can they be excluded from this procurement? If not public, can you please provide examples of specific datasets required, or if only the analysis is required? Can the specific topics of analysis mentioned be confirmed without https://www.bgov.com/core/analytics/search_results/redirect?path=%2Fcore%2Fcontracts%2F%23!%2FGAO15PO0016&position=2&searchId=Gxw05H1vSiW92OPxUA%2BA6g%3D%3D&thin_conditions=eyJ0aW1lZnJhxIQiOjIwMTUsInNlbGVjdGVkX2ZpxJPEmWlkc8SKWyJrZXl3b3LEoCLEkHZlbmTEqV9uxIhlxKwicHLEg2VfxK7EsMSyxLTEicSQc3VwZXJjb2TEtsSQxYludMSHxJZfxLlvZ8SHbcS3ZnXEsGluZ1%2FEr8SCdHnFmcWbZMWdxZ9idXJlYXXFpcWcxZ5fYWfEr2PFpMSQxLRpY3NfxYnFi8S3xY7FkGHFksSvxJlkYcSXxLfEgsSExIbEtcaLxIduc8aExIJvbl9zaWduxJhfxojGisWDxprGnMaHxonEtl3EkMaDxpLGlGnGlsaYxqLGncafxLY6xIDEhm%2FFmDoiMTAvxI0vxIwxNMaLb8SKIjA5LzPGu8a%2FNSJ9xJDFmsWxxZ%2FFtMW2xaTGsyJ2YWx1ZcShOlvEgMSlx5XEjjF9xqciYcSwxIpmx5nEkseOx5fGhsWAxo%2FHlseYx5rHnMSix6DEpsSKxIDEvsSxcl%2FEn8eENjY4NjI5xLdwYcWsxY%2FEvcewx77IgMa4yILIhMiGxLfElMSubMeEVseNx6XEkMeoZMeqx6xlx67GmcabxrDGpce6Isa1xrfGuca7xr3Gv8eBxqjHg8a4x4bHiMeKxI3HjH19&meta=eyJwYWdpbmF0aW9uIjrEgGN1cnJlbnRfxIJnZcSMMSzEgWVyxJbEg8SZOjIwfcScc29yxIhuZ8SMe319&siteSection=spend&department=spend%3A+transaction+search&subDepartment=spend%3A+transaction+search&pageName=spend%3Aspend+search%3Atransaction+search%3A+New&activityType=SEARCH&subActivityType=ADVANCED_SEARCH https://www.bgov.com/core/analytics/search_results/redirect?path=%2Fcore%2Fcontracts%2F%23!%2FGAO15PO0016&position=2&searchId=Gxw05H1vSiW92OPxUA%2BA6g%3D%3D&thin_conditions=eyJ0aW1lZnJhxIQiOjIwMTUsInNlbGVjdGVkX2ZpxJPEmWlkc8SKWyJrZXl3b3LEoCLEkHZlbmTEqV9uxIhlxKwicHLEg2VfxK7EsMSyxLTEicSQc3VwZXJjb2TEtsSQxYludMSHxJZfxLlvZ8SHbcS3ZnXEsGluZ1%2FEr8SCdHnFmcWbZMWdxZ9idXJlYXXFpcWcxZ5fYWfEr2PFpMSQxLRpY3NfxYnFi8S3xY7FkGHFksSvxJlkYcSXxLfEgsSExIbEtcaLxIduc8aExIJvbl9zaWduxJhfxojGisWDxprGnMaHxonEtl3EkMaDxpLGlGnGlsaYxqLGncafxLY6xIDEhm%2FFmDoiMTAvxI0vxIwxNMaLb8SKIjA5LzPGu8a%2FNSJ9xJDFmsWxxZ%2FFtMW2xaTGsyJ2YWx1ZcShOlvEgMSlx5XEjjF9xqciYcSwxIpmx5nEkseOx5fGhsWAxo%2FHlseYx5rHnMSix6DEpsSKxIDEvsSxcl%2FEn8eENjY4NjI5xLdwYcWsxY%2FEvcewx77IgMa4yILIhMiGxLfElMSubMeEVseNx6XEkMeoZMeqx6xlx67GmcabxrDGpce6Isa1xrfGuca7xr3Gv8eBxqjHg8a4x4bHiMeKxI3HjH19&meta=eyJwYWdpbmF0aW9uIjrEgGN1cnJlbnRfxIJnZcSMMSzEgWVyxJbEg8SZOjIwfcScc29yxIhuZ8SMe319&siteSection=spend&department=spend%3A+transaction+search&subDepartment=spend%3A+transaction+search&pageName=spend%3Aspend+search%3Atransaction+search%3A+New&activityType=SEARCH&subActivityType=ADVANCED_SEARCH the phrase “not limited to”? If not, can you please specify and/or limit what additional topics could be required for analysis if additional are needed.

A5: The requirement is written to reflect GAO’s need. It is unknown at this time what specific topics are or will be needed.

Q6: Why is this procurement being evaluated on a LPTA basis? Will GAO consider adjusting to a best value award, considering the significance of GAO’s role in oversight of tax revenue?

A6: Based on the nature of the requirement and the specifics of the SOW, GAO does not find it necessary to evaluate quotes on a best value basis. Because this requirement is for a product rather than a service, and is being conducted using FAR Part 13 procedures, the Government will award to the lowest-priced technically acceptable vendor in accordance with FAR 13.106-3(a).

Q7: Does GAO require Estate and Gift Tax coverage?

A7: GAO is interested in all tax topics but specifically those described in the Statement of Work.

Q8: Section 3 of the SOW states: “The content should be a combination of news and scholarly analysis written by authors including but not limited to Billy Hamilton or Chuck O’Toole or Carrie Elliot.” The three listed authors are only available from a sole source, Tax Analysts. Tax Analysts does not license their content to LexisNexis or any other vendor as far as we know. We ask whether this is a requirement or rather offered as an example and would accept equivalents. If it is a requirement, we would ask that it be removed.

A8: This language has been removed. Please reference Attachment 2 for an updated version of the SOW.

ATTACHMENT 2 – STATEMENT OF WORK

TAX INFORMATION RESOURCE

BACKGROUND

The US Government Accountability Office (GAO) has a requirement for a comprehensive electronic resource (database and indexed document collection) that indexes and collects original content and primary government document content looking at all aspects of US federal, state, and international tax matters. The required resource will allow GAO staff to research and remain informed about information, documents, and events affecting US federal, state, and international tax policy. The resource will also provide information that will assist GAO in completing congressionally requested analyses examining US Federal, US state, and international tax policy and their effects on the Internal Revenue Service, Congress, and other governmental bodies involved in the formulation and implementation of tax policy. GAO requires electronic resources (databases and indexed document collections) to provide documentary qualitative or quantitative evidence to support their analyses findings. Examples of these analyses are found on the agency’s web site: http://www.gao.gov

REQUIREMENTS

1. Format and Access

• The resource or resources GAO intends to purchase shall be electronic in format, ideally with a single web-based platform to house and index content holdings.

1. The web-based platform should include access to current and historical content.

2. The content should be a mix of original content and primary source documents. Please see 3. Content for further detail.

3. The content should be findable via a robust search function or by point and click subject access via the web site taxonomy.

• The content should be in HTML, plain text, PDF, or a combination of the three formats.

• Access to the content should be via IP recognition or user accounts or a combination of the two methods.

• For IP recognition access, GAO intends to purchase a site license for a group or groups of concurrent users.

• New users should be able to self-initiate their accounts via web-site registration.

• For user account access, GAO intends to purchase 50 assigned user accounts.

• Any resource that is not currently readily available by subscription to the public or other government agencies is not acceptable.

• A custom-made or custom-built product is not acceptable.

• The electronic resource GAO intends to purchase should collect and index established industry publications, as shown by an ISSN, web site, or other easily found platform, with a proven and readily apparent publishing record of at least 5 years.

http://www.gao.gov/

• The electronic resource should not be primarily a third-party aggregator of other party published content, but should an original content creator and collector. The original content creators, authors or researchers, should have recognized by-lines shown by a collection of articles or research documents indexed by the electronic resource.

• The content described in the following sections should be available on a single platform or single interface. Users should not have to log into more than one interface to access all the content described on the particular platform.

2. Distribution

• The electronic resource should have opt-in email distribution for the most current content.

• Current and “breaking” content should be available by an email alerting mechanism directly to the user.

• Historical content should be available on the aforementioned web-based platform.

The resource should provide updates to the current and historical content as warranted by enacted legislation or court decisions.

o For example, a summary and analysis of the recent SCOTUS Wayfair decision and its effects on US State tax regulations and compliance would be a topic that would warrant this type of coverage.

• While not required, content bibliographically indexed in a third-party platform is a plus; however, GAO intends to purchase the content discussed in this RFQ from the platform of origin.

• Users should have the option of setting up topic-based searches to be alerted on new content of interest.

o The new or “breaking” content should be distributed via opt-in email alerts to the registered user.

• There should be no limit to the amount of content access registered users have on the web-based platform.

• There should be no limit to the number of searches or downloads of content from the web-based platform.

3. Content

• The resource’s original and proprietary content should be 85% topically related to US federal, US state, and International tax policy, its formulation, its implementation, and its analysis.

• Any platform whose original content is not at least 85% topically related to US federal, US state, and International tax policy -- its formulation, its execution, and its analysis -- is not acceptable.

• The content should be a combination of news and scholarly analysis written by authors who are recognized experts in the field of tax policy.

• The platform should be the primary content creator and not a third party indexer of other platform created content.

• The resource should have daily and/or weekly coverage of tax policy, its formulation and execution at the US federal, state, and international levels.

1. For this content, there should be a searchable archive of the coverage.

The archive should have at least 5 years of historical content.

• The information resource should provide access to originally authored current (news and analysis) and historical content (news and analysis) and primary documents looking at all aspects of US federal, US state, and international tax policy to include but not limited to the topics of:

o Government regulation, its processes, policies, budgets and any governmental actions that affect international and US federal and state tax policy – its effects, interactions, and implementation. For example, o Analysis on changes to US federal or international tax laws and their possible effects.

o Analysis on how court decisions might affect the implementation or formulation of tax policy at the US federal or state level.

o How US tax policy might be affected by treaties or other international documents or actions.

o Reporting and analysis of governmental activities, legislation and regulations as they relate to international, US federal, and US State taxes, the U.S.

Internal Revenue Service and the US Department of Treasury and other key US federal agencies or key world tax agencies and their interaction as that interaction relates to tax policy, formulation, and implementation.

o Reporting and analysis on issues related to the implementation of and compliance with US Federal or US State or International tax-related laws and policies.

o State (separate nations of world and/or US states) level legislative and regulatory activities as they relate to tax policy.

o Local level government actions and their effects as they relate to tax policy and its implementation and formulation.

o Statistical data and associated analysis including, but not limited to, revenues collected, returns processed, and compliance rates of US income or corporate tax filers and processing.

o Geographic coverage should include discussions of World and US tax policy, its implementation and formulation.

• The resource should also index and compile primary documents from the Agencies or Administrations of origin – examples include but are not limited to legislative histories of acts affecting the Internal Revenue Code, administrative rulings from US Federal and state tax courts, proposed and final regulations, IRS Bulletins and documents, and correspondence and documents from the Joint Committee on Taxation.

o This content collection should also show when the content is updated either via the platform or email alerts to the users.

o Ideally this content will be housed in a repository on the vendor’s platform which would allow for research by users into the primary documents.

• The resource should house and index a collection of world tax treaties and their associated documents. The treaties, like the primary document repository described above, would be searchable to allow the users to conduct research into international tax policy.

• The resource should compile and index audit manuals from the US States. This collection would also be searchable to allow users to conduct research into US State audit procedures.

4. Usage Terms

• The accounts GAO intends to purchase will be used for research in support of our work for the United States Congress. As such, information found using the purchased resource may be used in support of analyses found in GAO documents.

• Information used in support of GAO analyses will be credited with appropriate citation in the manner: GAO Analysis of…

• Any information used in support of GAO analyses will be saved into GAO’s records retention repository as required by federal records regulations.

• Information used in support of GAO analyses will be subject to GAO trace, verification, and indexing procedures as required by GAGAS. This effort may require distribution of resource content to non-account holders.

• One purchased account will reside with the GAO Library to allow the cataloging of the resource in GAO’s library catalog and fulfillment of any Interlibrary Loan requests for full-text articles.

5. Period of Performance The period of performance will consist of one base year, plus four (4) one-year option periods.

Base Year: February 15, 2019 – February 14, 2020 Option Year 1: February 15, 2020 – February 14, 2021 Option Year 2: February 15, 2021 – February 14, 2022 Option Year 3: February 15, 2022 – February 14, 2023 Option Year 4: February 15, 2023 – February 14, 2024

6. Contract Type GAO anticipates awarding one firm fixed-price purchase order as a result of this solicitation.

7. Contract Administration The GAO points of contact are:

Cynthia Vass-Lassiter Contracting Officer Government Accountability Office, Financial Management & Budget Office 441 G St NW Washington, DC 20548

(202) 512-8783 VassLassiterC@gao.gov

Catherine Campbell Contract Specialist Government Accountability Office, Financial Management & Budget Office 441 G St NW Washington, DC 20548

(202) 512-4127 CampbellC1@gao.gov

Contracting Officer’s Representative (COR):

TBD

8. Quote Evaluation Quotations will be evaluated on a lowest-priced, technically acceptable basis.

mailto:CampbellC1@gao.gov