15 RFQ 02012024 edited fma.pdf

February 2, 2024

TO:

FROM:

Prospective Offeror

Internal Revenue Service (IRS), Office of Procurement, Streamlined Acquisitions & Interagency Agreements

SUBJECT: Request for Quote: Non-personal loose-leaf filing services

Dear Offeror, The Internal Revenue Service (IRS) Chief Counsel Library requires non-personal loose-leaf filing services for publications at Main IRS Building, 1111 Constitution Avenue, NW, Washington, DC 20224. The Chief Counsel Library and Counsel Offices in the National Office receive print loose-leaf filing on a daily, weekly and monthly basis. The Attorneys, Paralegals and Tax Law Specialists rely on the filings for research on bankruptcy, litigation and legislative.

The period of performance for this contract is for a base with two option years as follows: Base Year - March 2, 2024 through March 1, 2025, Option Year One - March 2, 2025 through March 1, 2026 and Option Year Two – March 2, 2026 through March 1, 2027. The contract type will be Firm Fixed Price (FFP) and the tracking number 5000183808.

Responses shall be tailored in accordance with the Statement of Work (SOW) requirements, the CLIN structure listed on SF-18 Request for Quotes and all fill in clauses in full text.

(Please Complete the SF-18)

Release of Information: The Contractor shall not disclose, advertise, or release information about this contract to any individual or organization without prior written approval from the Contracting Officer.

Questions shall be submitted to Contract Specialist (CS) Kimberly Johnson at kimberly.a.johnson4@irs.gov no later than 9:00 am EST February 7, 2024.

Questions shall be provided in the following format:

Document (attachment or exhibit) Paragraph Page number Question

Responses to all questions received are anticipated to be provided by 3 pm EST, on February 9, 2024.

Quotes shall be submitted no later than 11:00 AM February 16, 2024, to Contract Specialist (CS) Kimberly Johnson at kimberly.a.johnson4@is.gov.

If further assistance is needed, please contact Ms. Johnson at office phone (240) 613-5747 or by email.

mailto:kimberly.a.johnson4@irs.gov mailto:kimberly.a.johnson4@is.gov mailto:on4@is.gov c.

d.

11.SCHEDULE (Include applicable Federal,State and local taxes)

ITEM NO.

(a)

SUPPLIES/ SERVICES

(b)

QUANTITY

(c)

UNIT

(d)

UNITPRICE

(e)

AMOUNT

(f)

Mo

Mo

2001 12 Mo

Non-personal loose-leaf filing services Base Year Period of Performance 03/02/2024 - 03/01/2025 Non-personal loose-leaf filing services Option Year One (1) Period of Performance 03/02/2025 - 03/01/2026

Non-personal loose-leaf filing services Option Year Two (2) Period of Performance 03/02/2026 - 03/01/2027

Complete the highlighted sections and sign in order for quote to be valid

12. DISCOUNTFORPROMPTPAYMENT

a. 10 CALENDAR DAYS (% b. 20 CALENDAR DAYS (% c. 30 CALENDAR DAYS (%) d. CALENDARDAYS

NUMBER PERCENTAGE

NOTE:Additional provisions and representations are are not attached.

13. NAMEAND ADDRESSOF QUOTER 14.SIGNATUREOFPERSON AUTHORIZED TO

SIGN QUOTATION

15. DATEOF QUOTATION

a. NAMEOF QUOTER b.STREET ADDRESS 16.SIGNER

a. NAME (Type or print) b. TELEPHONE

c. COUNTY AREACODE

d. CITY e. STATE f. ZIP CODE c. TITLE (Type or print) NUMBER

AUTHORIZED FORLOCALREPRODUCTION

Previous edition not usable

STANDARDFORM 18 (REV.6-95)

Prescribed by GSA-FAR(48 CFR) 53.215-1(a)

REQUESTFORQUOTATION

(THISISNOT AN ORDER)

50000183808

2 26

Procurement -Support Contracts Branch 5000 Ellin Rd Lanham-Seabrook, MD 20706-1348 Attn: Kimberly Johnson Email: kimberly.a.johnson4@irs.gov

03/02/2024

ISSUING OFFICE INBLOCK 5a ON OR

02/16/2024

50000183808 02/02/2024 mailto:kimberly.a.johnson4@irs.gov

Statement Of Work Submitted By: The Internal Revenue Service Counsel Library

[Non-personal loose-leaf filing services at 1111 Constitution Ave, NW, Washington, DC 20224]

1 Introduction/Overview The Internal Revenue Service Counsel Library is conducting market research for the acquisition of non-personal loose-leaf filing services at 1111 Constitution Avenue, NW, Washington, DC 20224.

The anticipated contract will be firm-fixed price and have a period of performance of a base with two one-year renewal options. The contract will begin in March of 2024.

2 Background The contractor staff providing the loose-leaf filing service must have a minimum of three years filing experience, preferably in a law library setting in the Washington Metropolitan area.

3 Scope All loose-leaf filing updates/releases received in a given month will be filed by the month’s end. The contractor is required to visit the work site a minimum of two times per month. Minimum of ninety-five (95) percent accuracy of all work completed by the contractor.

4 Tasks

Scheduling The contractor must work a fixed schedule, and visit the work site a minimum of two times per month (or one time per month while the library is functioning on maximum telework).

The number of hours worked per week will be determined by the contractor. However, the expectations of two work site visits per month, all filings received filed by month’s end, at a ninety-five (95) percent accuracy rate must be fulfilled in the hours worked.

Once the contractor has established a schedule, any deviations should be agreed upon in advance with the library staff. A log sheet for filing services will be available near the book cart in the IRS Chief Counsel Library Technical Services for the contractor to sign to begin filing and to sign when filing is completed for the Library and the National Offices. The Log shall on each page have the Award Number, the date and time of work, the full name of the contractor personnel, and a list of materials filed.

Staffing A minimum of one contractor must be supplied to perform work under this contract. The contractor will provide sufficient staffing to fulfill the expectations: all loose-leaf filings received in a given month; visit the work site a minimum of two times per month; ninety-five (95) percent accuracy rate.

Materials The list of material to be filed, along with their frequency, and location in the building, begin on page three.

5 Delivery Any missing loose-leaf filings or problems should be reported immediately to the Library’s Technical Services staff for claiming and resolution.

Filing work at a minimum must be of a ninety-five (95) percent accuracy rate. The library staff may conduct random inspections to verify the percent of accuracy. The contractor must have quality control/inspection measures to verify the 95 percent accuracy rate is achieved. The contractor will provide details on their quality control/inspection methods including comments on frequency of inspection.

6 Place of Performance

The contractor will provide filing services in the IRS Chief Counsel Library located in the National Office at 1111 Constitution Ave., N.W. Washington, D.C. 20224. The contractor is expected to complete loose-leaf filing in the library (Room 4324).

7 Period of Performance March 2, 2024 – March 1, 2025 base year March 2, 2025 – March 1, 2026 option period one (1) March 2, 2026 – March 1, 2027 option period two (2)

8 Government Furnished Property Loose leaf filing with print outs for the contractor will be placed on a book cart located in the IRS Chief Counsel Library Technical Services Division in the National Office at 1111 Constitution Avenue, N. W.

Washington, D.C. 20224 in Room 4324. Pencils, rubber bands, paper clips and paper will be on the book cart for the contractor to use. A log sheet for filing services will be available near the book cart in the IRS Chief Counsel Library Technical Services for the contractor to sign to begin filing and to sign when filing is completed for the Library and the National Offices.

9 Security Requirements

9.1 Staff-Like Access Definition and Requirements

Only those contractors/subcontractors who require staff-like access to IRS systems, data, or facilities will follow the outlined process below. Those whose access is infrequent, or will not need staff-like access, and will be 100% escorted while in IRS space, will be managed by the Contracting Officer’s Representative (COR). Escort access is only permitted for infrequent access to IRS facilities and is NOT permitted if subjects require sensitive but unclassified (SBU) data access or systems access.

Contractors/subcontractors are not permitted to have “staff-like access” to IRS facilities, systems, or SBU data until they are determined to be both eligible and suitable to perform work as an IRS contractor by IRS Personnel Security (PS). Each contractor/subcontractor assigned to work under an IRS contract shall undergo investigative processing commensurate with the risk level designation associated with the work to be performed, and comparable to that required for Federal employees who occupy the same positions and who have the same position sensitivity designation.

“Staff-like Access” is authority granted to perform one or more of the following:

• Enter IRS facilities or space (owned or leased) unescorted (when properly badged);

• Possess login credentials to information systems (IRS or Vendor-owned systems that store, collect, and /or process IRS information);

• Possess physical and/or logical access to (including the opportunity to see, read, transcribe, and/or interpret) Sensitive but Unclassified (SBU) data, wherever the location; (See IRM 10.5.1 for examples of SBU data);

• Possess physical access to (including the opportunity to see, read, transcribe, and/or interpret) security items and products (e.g., items that must be stored in a locked container, security container, or a secure room, wherever the location. These items include, but are not limited to security devices/records, computer equipment, Identification media. For details and further security requirements, see IRM 1.4.6.5.1, Minimum Protection Standards); or,

• Enter physical areas, wherever the location, that store/process SBU information (unescorted).

Staff-Like Access is granted to an individual who is not an IRS employee (and includes, but is not limited to: contractors/subcontractors, whether procured by IRS or another federal agency, Vendors, delivery persons, experts, consultants, paid/unpaid interns, other federal employees, cleaning/maintenance employees, etc.), and is approved upon required completion of a favorable suitability/fitness determination conducted by IRS Personnel Security.

9.2 Eligibility requirements

Contractors must be eligible for IRS contract employment prior to submitting investigative forms/documentation used to determine their suitability. The vendor must communicate the eligibility requirements to their employees up front and state that only employees who meet the eligibility requirements should apply for IRS contract employment.

1.2.1 Contractor employees shall be federal tax compliant and must remain compliant while working on an IRS contract. Tax compliance will be determined by a check of the contractor employee’s federal tax accounts by trained IRS employees, to ensure that the contractor employees are not currently delinquent on their federal tax obligations.

1.2.2 Contractor employees shall be U.S. citizens or Lawful Permanent Residents (LPR), based on their designated risk level. For foreign-born subjects requiring staff-like access, they shall provide their Alien Registration number, full name, and date of birth.

a. If designated as low risk, contractors must be U.S. citizens or LPRs.

b. If designated as moderate risk, contractors must be U.S. citizens, or LPRs with a minimum of three consecutive years of U.S. residency from the date of legal entry as an LPR.

c. If designated as high risk, contractors must be U.S. Citizens.

1.2.3 Male contractors born after December 31, 1959, must be registered with Selective Service. If they are not registered, or are exempt from the requirement, they must provide a Status Information Letter from Selective Service.

1.2.3.1 Selective Service Registration Documentation – all male contractors/subcontractors requiring staff-like access who are born after 12/31/1959 must be registered with Selective Service (SS). Registration can be verified at the SS website at www.sss.gov.

Requirements include:

1. If the subject is properly registered, he must provide an official letter of verification from the SS website to the IRS. Letters can be printed/saved from the SS website upon verification of registration;

2. If the subject is foreign-born, the subject must contact the Selective Service (SS) Office and obtain the following to provide to the IRS:

a. a letter from SS stating the subject was not required to register; or,

b. a letter from SS stating the subject was required to register, but it’s too late. The subject must also provide a written explanation as to why his non-registration was not knowing and willful.

3. If the subject is a US Citizen and was required to register but is not registered, the subject must provide a written explanation as to why his non-registration was not knowing and willful and provide it to the IRS.

9.3 Suitability Screening Requirements

Once deemed eligible, contractors will be screened for suitability or fitness for duty based on their backgrounds. This process begins with timely submission of required investigative forms. The vendor shall assign a Vendor point of contact (POC) to manage this process.

Contractors/subcontractors needing staff-like access are not permitted to begin work on the contract until the required forms and documentation have been completed and properly submitted to PS (incomplete/inaccurate forms will be rejected by PS); and PS has granted, at a minimum, interim staff-like access approval to the contractor/subcontractor. Only those needing staff-like access are required to submit the forms.

C.9.3.1 Investigative Forms/Documentation The COR and vendor will work together to determine risk levels for each unique position type required by http://www.sss.gov/ the contract as prescribed by PS, prior to or concurrent with submission of investigative forms.

Once the contract is entered into the tracking systems, the IRS will send the assigned Vendor POC an e-mail that will include the current investigative forms for all investigative processes, general guidance for completing documents, and instructions for properly submitting the completed documents. In addition, the Vendor POC e-mail will include instructions for what selective service registration and citizenship documentation is required from each applicant needing staff-like access. The e-mail will include the following forms, due within 10 business days of receipt (if IRS approval is required to confirm the qualifications of proposed contractor personnel, i.e. key personnel, documents must be submitted within 10 business days of receipt of this approval).

1. Risk Assessment Checklist (RAC) (this form provides PS with all required personal information about each contractor employee requiring staff-like access);

2. Master Survey / Position Designation Tool – This questionnaire asks the vendor POC and COR to identify the duties the subjects will be performing for IRS in order to determine risk level for the position. A separate risk assessment must be completed for each position type on the contract (i.e., Systems Administrator, Programmer, Clerk Typist, etc.).

3. Optional Form 306 (OF-306), Declaration for Federal Employment (investigative form used by PS to aid in determining subject’s eligibility and suitability for staff-like access);

4. Non-Disclosure Agreement (all contractors who will have staff-like access to Sensitive But Unclassified (SBU) information are required to complete an agreement);

5. Form 13340, Information Provided Concerning the Disclosure and Authorization Pertaining to Consumer Reports pursuant to the Fair Credit Reporting Act (FCRA) (provides consent for PS to check subject’s financial history); and,

6. Notice 1379, Tax Check Notice (provides subject with notification of IRS’ intent to check federal tax compliance).

9.3.2 Fingerprinting and e-QIP

Following submission of the required investigative forms, the Vendor POC must ensure the following: All individuals listed on the RAC are fingerprinted within 5 business days after sponsorship in USAccess. If an individual is not able to make an appointment within this timeframe, the vendor will provide documentation to the IRS that an appointment was not available and provide the date of the scheduled appointment. Note to Vendor POC: Sometimes the USAccess email ends up in the contractor employees Spam or Junk Mail and may go unnoticed by the contractor employee. The Vendor POC should remind the contract employee to search their Spam or Junk Mail folders shortly after the RAC is submitted for the USAccess email.

Contractor/subcontractor employees who are invited by PS to complete additional investigative forms in the Electronic Questionnaires for Investigations Processing (e-QIP) system must complete and release the forms in the e-QIP system within 7 calendar days of receipt of invitation.

9.4 Submission Requirements

Submitting a contractor package with missing or incorrect information will delay the on-boarding process.

PS will not start the background investigation process until all required documentation is submitted complete and accurate. The Government will reject forms that are incomplete, illegible, inaccurate, and contradict other forms in the package.

The Vendor POC will send all the required forms by their associated due dates via encrypted e-mail or file transfer to the IRS.

9.5 Contractor Employee Training Requirements

Security Awareness Training is a requirement for IRS contractors (including subcontractors) to be completed within 10 business days of receiving approval of interim staff-like access to any IRS contract and annually thereafter. Contractor must complete the required contractor security training; Security Awareness Training (SAT) Form 14616 and UNAX Form 11370.

9.6 Contractor Employee Separation Contract Requirements

Contract employee separation occurs when a contractor employee is deceased, leaves for another contract/task order, the current contract expires, quits his/her job with the vendor company, cycles off IRS contracts within the vendor company, is removed for the good of the government, or is on extended absence due to military duty, pregnancy, illness, etc. The vendor POC is responsible for notifying PS and the COR within one business day of a contractor separating. This notification may be made at any time prior to the actual separation, but no later than one business day of leaving. If the contractor works on multiple contracts/task orders, notification can be combined, and the COR for each affected contract/task order shall be included on the joint notification.

When separating from the contract, the contractor employee is responsible for securing and returning the following to the COR on or before his/her last day of work on the contract, to include but not limited to:

• IRS-issued badge and/or proxy card

• IRS keys

• IRS- issued laptops

• IRS furnished documents

• IRS passports

• Any and all IRS data

• Any other items furnished or identified by the IRS

• Any other items or materials issued by the Agency for the contract

The return of the items is part of the contract and the IRS will not pay for contractor time to return any of the above listed items.

10 Materials

The following publications will require filing in the following locations:

CC Library Room 4324

Title Publisher Frequency

Tax management: estates, gifts, and trusts portfolios (1 copy) BNA 12/year Tax management: Foreign income portfolios (1 copy) BNA 12/year Tax management: U.S. income portfolios (1 copy) BNA 26/year

Proceedings of New York University Annual Institute on Federal Taxation Fred B.

Rothman 1/year

Attorney's handbook of accounting, auditing, and financial reporting / by D.

Edward Martin LN/MB 1/year

Collier on bankruptcy LN/MB 4/year Corbin on contracts / by Arthur Linton Corbin. LN/MB 2/year Depreciation handbook: with tax planning / by Bruce K. Benesh and M. Kevin Bryant LN/MB 1/year

Farm income tax manual / by Charles Davenport and John C. O'Byrne LN/MB 2/year Federal income taxation of corporations filing consolidated returns / by Andrew J.

Dubroff ... [et al.] LN/MB 2/year

Federal income taxation of inventories / by Leslie J. Schneider LN/MB 2/year Federal income taxation of life insurance companies / by Richard S. Antes ... [et al.] (Ernst & Whinney) LN/MB 1/year

Federal income, gift and estate taxation / by Jacob Rabkin and Mark H. Johnson revision editors, Alan Prigal ... [et al.] LN/MB 4/year

Federal tax guidebook / by Alan Prigal LN/MB 2/year Federal taxation of oil and gas transactions / Robert Polevoi, author Cecil L. Smith, editorial consultant LN/MB 2/year

Federal taxes affecting real estate LN/MB 2/year Foreign tax & trade briefs / Walter H. Diamond, original author, William H. Byrnes, update author, Robert J. Munro, update author LN/MB 4/year

Foreign tax and trade briefs: international withholding tax treaty guide / Walter H.

Diamond, original author, Prof. William H. Byrnes, update author, Dr. Robert J.

Munro, update author

LN/MB 4/year

Handling federal tort claims: administrative and judicial remedies / by Lester S.

Jayson LN/MB 2/year

International business planning: law and taxation (United States) / by William P.

Streng and Jeswald W. Salacuse LN/MB 2/year

International estate planning / author and general editor, Henry Christensen III assisted by Charles T. Dowling LN/MB 1/year

Law of Federal oil and gas leases / edited by The Rocky Mountain Mineral Law Foundation LN/MB 1/year

New Appleman on insurance law library edition / editor-in-chief Jeffrey E. Thomas LN/MB 3/year Oil and gas law / by Howard R. Williams and Charles J. Meyers LN/MB 1/year Lindey & Parley on separation agreements & antenuptual contracts LN/MB 1/year Planning for large estates / Douglas K. Freeman updates by: Stephanie G. Rapkin LN/MB 1/year Rhoades & Langer U.S. international taxation and tax treaties / Rufus von Thülen Rhoades and Marshall J. Langer LN/MB 4/year

Tax accounting / Durwood L. Alkire LN/MB 1/year Tax controversies--audits, investigations, trials. LN/MB 1/year Tax havens of the world / by Walter H. Diamond and D. B. Diamond LN/MB 4/year Tax planning for corporations and shareholders. Forms / by Zolman Cavitch LN/MB 1/year Tax planning for S corporations / by Richard B. Robinson, Arthur A. Weiss LN/MB 2/year Tax planning for the alternative minimum tax / by Lance W. Rook LN/MB 2/year Taxation of executive compensation: planning and practice / by Harvey L. Frutkin with the assistance of Kenneth S. Cohen ... [et al.] LN/MB 2/year

Taxation of financial institutions / KPMG LLP authors, Robert Clair ... [and nineteen others] LN/MB 26/year

Taxation of intellectual property and technology / Marvin Petry, Kenneth R.

Appleby LN/MB 2/year

Taxation of mining operations / author, Peter C. Maxfield editors, James L.

Houghton, Robert R. Crawford, James R. Gaar LN/MB 1/year

The law of oil and gas leases / by Earl A. Brown LN/MB 1/year The law of real property / by Richard R. Powell revision editor, Patrick J. Rohan LN/MB 4/year Trust administration and taxation / by Walter L. Nossaman and Joseph L. Wyatt LN/MB 2/year

Weinstein's evidence manual: a guide to the United States Rules based on Weinstein's Evidence / by Jack B. Weinstein and Margaret A. Berger LN/MB 2/year

Weinstein's Federal evidence: commentary on rules of evidence for the United States courts / general editor, Joseph M. McLaughlin original authors, Jack B.

Weinstein, Margaret A. Berger

LN/MB 3/year

World accounting / by Larry L. Orsini, John P. McAllister, Rajeev N. Parikh LN/MB 1/year Arkfeld on electronic discovery and evidence / Michael R. Arkfeld, member of the State Bar of Arizona LPP 2/year

Circular 230 deskbook / Jonathan G. Blattmachr, Mitchell M. Gans, Damien RÃos PLI 2/year Electronic Discovery Deskbook PLI 1/year Financial product fundamentals: law, business, compliance / edited by Clifford E.

Kirsch PLI 2/year

Hedge fund regulation / Scott J. Lederman PLI 2/year Federal estate and gift taxation RIA 4/year Proskauer on privacy: a guide to privacy and data security law in the information age / Kristen J. Mathews, editor PLI 2/year

Guide to business valuations PPC 1/year 401(k) Plans RIA 12/year Charitable giving: taxation, planning, and strategies / Richard L. Fox RIA 4/year Estate & gift taxes RIA 26/year Excise taxes RIA 12/year Executive compensation and taxation coordinator / prepared by Tax Research Institute of America, Inc RIA 12/year

Federal tax coordinator (tax service) RIA 12/year Tax planning for family wealth transfers during life : analysis with forms / Howard M. Zaritsky RIA 3/year

Taxation of regulated investment companies and their shareholders / Susan A.

Johnston, partner, Ropes & Gray RIA 2/year

United States tax reporter RIA 52/year Electronic commerce: taxation and planning / David E. Hardesty RIA 2/year Employee benefits handbook / editor, Jeffrey D. Mamorsky RIA 2/year Federal income taxation of banks and financial institutions / Stanley I. Langbein RIA 4/year Federal income taxation of corporations and shareholders / Boris I. Bittker, James S. Eustice, with the collaboration of Gersham Goldstein RIA 3/year

Federal income taxation of corporations and shareholders / Boris I. Bittker, James S. Eustice, with the collaboration of Gersham Goldstein RIA 3/year

Federal income taxation of estates and trusts / Howard M. Zaritsky, Norman H.

Lane RIA 2/year

Federal income taxation of individuals / Boris I. Bittker, Martin J. McMahon, Jr., Lawrence A. Zelenak RIA 2/year

Federal income taxation of intellectual properties and intangible assets / Philip F.

Postlewaite, David L. Cameron, Thomas Kittle-Kamp RIA 2/year

Federal income taxation of real estate: analysis and tax-planning ideas / Gerald J.

Robinson RIA 4/year

Federal income taxation of S corporations RIA 3/year Federal income taxation of S corporations RIA 3/year Federal tax accounting / Stephen F. Gertzman RIA 3/year Federal tax accounting / Stephen F. Gertzman RIA 3/year Federal tax collections, liens, and levies / William D. Elliott RIA 2/year Federal tax valuation / John A. Bogdanski RIA 2/year Federal taxation of financial instruments and transactions / Kevin M. Keyes RIA 2/year Federal taxation of income, estates, and gifts / Boris I. Bittker, Lawrence Lokken RIA 3/year Federal taxation of income, estates, and gifts / Boris I. Bittker, Lawrence Lokken RIA 3/year Federal taxation of partnerships and partners / William S. McKee, William F.

Nelson, Robert L. Whitmire, Gary R. Huffman, James P. Whitmire with the assistance of Ronald L. Buch, jr

RIA 4/year

Federal taxation of trusts, grantors, and beneficiaries: income, estate, gift, generation-skipping transfer / John L. Peschel, Edward D. Spurgeon RIA 1/year

GAAP practice manual / Allan B. Afterman RIA 4/year Generation-skipping transfer tax: analysis with forms / Carol A. Harrington, Lloyd Leva Plaine, Howard M. Zaritsky RIA 2/year

Handbook of accounting and auditing / editors, Frank C. Minter, Barry J. Epstein, Michael P. Krzus RIA 2/year

IRS practice and procedure / Michael I. Saltzman RIA 3/year Principles of financial derivatives: U.S. and international taxation / Steven D.

Conlon, Vincent M. Aquilino RIA 2/year

Real estate forms: tax analysis and checklists / Gerald J. Robinson RIA 2/year Real estate investment trusts / Theodore S. Lynn, Micah Bloomfield RIA 1/year State taxation / Jerome R. Hellerstein, Walter Hellerstein RIA 2/year Structuring buy-sell agreements: analysis with forms / Howard M. Zaritsky RIA 2/year Tax fraud and evasion / Ian M. Comisky, Lawrence S. Feld, Steven M. Harris RIA 2/year Tax planning for highly compensated individuals / Robert E. Madden RIA 2/year Tax planning with life insurance: analysis with forms / Howard M. Zaritsky, Stephan R. Leimberg RIA 4/year

Taxation of exempt organizations / Frances R. Hill, Douglas M. Mancino RIA 2/year The consolidated tax return: principles, practice, planning / Kevin M. Hennessey ...

[et al.] RIA 2/year

The consolidated tax return: principles, practice, planning / Kevin M. Hennessey ...

[et al.] RIA 2/year

U.S. international taxation / Joel D. Kuntz [and] Robert J. Peroni RIA 3/year U.S. taxation of international mergers, acquisitions, and joint ventures / D. Kevin Dolan RIA 2/year

Limited Liability companies: Tax and business law RIA 2/year Litigation of federal civil tax controversies / Gerald A. Kafka, Rita A. Cavanagh Shep. 2/year Couch on insurance 3d / by Lee R. Russ, in consultation with Thomas F. Segalla. West 3/year

ERISA practice and procedure / by Ronald J. Cooke West 2/year Estate planning law and taxation / David Westfall, John L. Gray Professor of Law, Carl E. Shipper, Jr., Professor of Law, Harvard Law School George P. Mair, Morgan, Lewis & Bockius LLP, Boston Johnny Rex Buckles, Professor of Law, University of Houston Law Center chapter 13 contributed by Nikki Marie Oliveira, Bass, Doherty & Finks, PC, Boston

West 2/year

Federal rules of evidence service / edited by Pike and Fischer, Inc. managing editor, John W. Willis, associate editors, Robert E. Emeritz, U. Joseph Hecker West 3/year

Federal tax practice (Casey) a treatise of the laws and procedures governing the assessment and litigation of federal tax liabilities / by Laurence F. Casey West 2/year

Inventory tax accounting and uniform capitalization / W. Eugene Seago West 1/year Lindey on entertainment, publishing and the arts: agreements and the law / by Alexander Lindey and Michael Landau West 3/year

O'Neal and Thompson's close corporations and LLCs: law and practice / by F.

Hodge O'Neal and Robert B. Thompson West 1/year

S corporations: federal taxation / Richard D. Blau, Bruce N. Lemons, Thomas P.

Rohman West 2/year

Tax aspects of bankruptcy law and practice / C. Richard McQueen, Jack F. Williams West 2/year The Law of Federal income taxation (Mertens) West 12/year Questioning techniques and tactics / by Jeffrey L. Kestler West 1/year Representation of Witnesses before federal grand juries West 2/year

52.252-2 Clauses Incorporated by Reference (FEBRUARY 1998) This Contract incorporates one or more clauses by reference, with the same force and effect as if they were given in full text. Upon request, the Contacting Officer will make their full text available.

Also, the full text of a clause may be accessed electronically at this/these address(es):

https://www.acquisition.gov/far

FAR

CLAUSE

NO.

TITLE DATE

52.212-1 Instructions to Offerors – Commercial Products and Commercial Services

SEP 2023

52.212-3 Offeror Representations and Certifications – Commercial Products and Commercial Services

NOV 2023

52.203-7 Anti-Kickback Procedures JUN 2020

52.203-18 Prohibition on Contracting With Entities That Require Certain Internal Confidentiality Agreements or Statements— Representation

JAN 2017

52.204-7 System for Award Management OCT 2018 52.204-8 Annual Representations and Certifications. MAR 2023

52.204-13 System for Award Management Maintenance OCT 2018

52.204-16 Commercial and Government Entity Code Reporting AUG 2020

52.204-18 Commercial and Government Entity Code Maintenance AUG 2020

52.204-19 Incorporation by Reference of Representations and Certifications (Dec 2014)

DEC 2014

52.204-23 Prohibition on Contracting for Hardware, Software, and Services Developed or Provided by Kaspersky Lab Covered Entities

DEC 2023

52.204-25 Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment

NOV 2021

52.204-26 Covered Telecommunications Equipment or Services— Representation

OCT 2020

52.204-27 Prohibition on a ByteDance Covered Application JUN 2023

52.208-9 Contractor Use of Mandatory Sources of Supply or Services MAY 2014

52.209-9 Updates of Publicly Available Information Regarding Responsibility Matters

OCT 2018

52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services

NOV 2023

52.215-2 Audit and Records—Negotiation JUN 2020 52.217-5 Evaluation of Options JUL 1990 52.217-9 Option to Extend the Term of the Contract MAR 2000 52.223-4 Recovered Material Certification (May 2008) MAY 2008 https://www.acquisition.gov/far

52.232-1 Payments APR 1984 52.232-17 Interest MAY 2014 52.232-18 Availability of Funds APR 1984 52.232-23 Assignment of Claims May 2014 52.232-25 Prompt Payment JAN 2017

52.232-33 Payment by Electronic Funds Transfer-System for Award Management.

OCT 2018

52.232-39 Unenforceability of Unauthorized Obligations. JUN 2013 52.233-1 Disputes MAY 2014 52.233-4 Applicable Law for Breach of Contract Claim OCT 2004 52.242-13 Bankruptcy JUL 1995 52.243-1 Changes – Fixed Price AUG 1987 52.246-25 Limitation of Liability—Services FEB 1997 52.249-14 Excusable Delays APR 1984 52,209-10 Prohibition on Contracting with Inverted Domestic Corporations NOV 2015

552.209-2 Prohibition on Contracting With Inverted Domestic Corporations— Representation (Nov 2015)

(a) Definitions. Inverted domestic corporation and subsidiary have the meaning given in the clause of this contract entitled Prohibition on Contracting with Inverted Domestic Corporations (52.209-10).

(b) Government agencies are not permitted to use appropriated (or otherwise made available) funds for contracts with either an inverted domestic corporation, or a subsidiary of an inverted domestic corporation, unless the exception at 9.108-2(b) applies or the requirement is waived in accordance with the procedures at 9.108-4.

(c) Representation. The Offeror represents that—

(1) It □ is, □ is not an inverted domestic corporation; and

(2) It □ is, □ is not a subsidiary of an inverted domestic corporation.

(End of Provision) 52.209-11 Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law. (FEB 2016)

(h) As required by sections 744 and 745 of Division E of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235), and similar provisions, if contained in subsequent appropriations acts, the Government will not enter into a contract with any corporation that–

(1) Has any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability, where the awarding agency is aware of the unpaid tax liability, unless an agency has considered suspension or debarment of the corporation and made a determination that suspension or debarment is not necessary to protect the interests of the Government; or

(2) Was convicted of a felony criminal violation under any Federal law within the preceding 24 months, where the awarding agency is aware of the conviction, unless an agency has considered suspension or debarment of the corporation and made a determination that this action is not necessary to protect the interests of the Government.

(b) The Offeror represents that–

(2) It is □ is not □ a corporation that has any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability; and

(3) It is □ is not □ a corporation that was convicted of a felony criminal violation under a Federal law within the preceding 24 months.

(End of provision)

52.212-5 Contract Terms and Conditions Required to Implement Statutes or Executive Orders- Commercial Items (Jan 2021)

(a) The Contractor shall comply with the following Federal Acquisition Regulation (FAR) clauses, which are incorporated in this contract by reference, to implement provisions of law or Executive orders applicable to acquisitions of commercial items:

(b) 52.203-19, Prohibition on Requiring Certain Internal Confidentiality Agreements or Statements (Jan 2017) (section 743 of Division E, Title VII, of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235) and its successor provisions in subsequent appropriations acts (and as extended in continuing resolutions)).

(c) 52.204-23, Prohibition on Contracting for Hardware, Software, and Services Developed or Provided by Kaspersky Lab and Other Covered Entities (Jul 2018) (Section 1634 of Pub. L.

115-91).

(d) 52.204-25, Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment. (Aug 2020) (Section 889(a)(1)(A) of Pub. L. 115-232).

(e) 52.209-10, Prohibition on Contracting with Inverted Domestic Corporations (Nov 2015).

(f) 52.233-3, Protest After Award (Aug 1996) (31 U.S.C. 3553).

(g) 52.233-4, Applicable Law for Breach of Contract Claim (Oct 2004) (Public Laws 108-77 and

108-78 ( 19 U.S.C. 3805 note)).

(b) The Contractor shall comply with the FAR clauses in this paragraph (b) that the Contracting Officer has indicated as being incorporated in this contract by reference to implement provisions of law or Executive orders applicable to acquisitions of commercial items:

[Contracting Officer check as appropriate.]

X (1) 52.203-6, Restrictions on Subcontractor Sales to the Government (June 2020), with Alternate I (Oct 1995) (41 U.S.C. 4704 and 10 U.S.C. 2402).

X (2) 52.203-13, Contractor Code of Business Ethics and Conduct (Jun 2020) (41 U.S.C. 3509)).

X (ii) 52.203-15, Whistleblower Protections under the American Recovery and Reinvestment Act of 2009 (Jun 2010) (Section 1553 of Pub. L. 111-5). (Applies to contracts funded by the American Recovery and Reinvestment Act of 2009.)

_ (iii) 52.204-10, Reporting Executive Compensation and First-Tier Subcontract Awards (Jun 2020) (Pub. L. 109-282) ( 31 U.S.C. 6101 note).

(5) [Reserved].

(i) 52.204-14, Service Contract Reporting Requirements (Oct 2016) (Pub. L. 111-117, section 743 of Div. C).

(ii) 52.204-15, Service Contract Reporting Requirements for Indefinite-Delivery Contracts (Oct 2016) (Pub. L. 111-117, section 743 of Div. C).

X 52.204-17 Ownership or Control of Offeror (Aug 2020) X 52.204-24 Representation Regarding Certain Telecommunications and Video Surveillance Services or Equipment (Nov 2021) The Offeror shall not complete the representation at paragraph (d)(1) of this provision if the Offeror has represented that it “does not provide covered telecommunications equipment or services as a part of its offered products or services to the Government in the performance of any contract, subcontract, or other contractual instrument” in paragraph (c)(1) in the provision at 52.204-26, Covered Telecommunications Equipment or Services—Representation, or in paragraph (v)(2)(i) of the provision at 52.212-3, Offeror Representations and Certifications-Commercial Products and Commercial Services. The Offeror shall not complete the representation in paragraph (d)(2) of this provision if the Offeror has represented that it “does not use covered telecommunications equipment or services, or any equipment, system, or service that uses covered telecommunications equipment or services” in paragraph (c)(2) of the provision at 52.204-26, or in paragraph (v)(2)(ii) of the provision at 52.212-3.

(a) Definitions. As used in this provision- Backhaul, covered telecommunications equipment or services, critical technology, interconnection arrangements, reasonable inquiry, roaming, and substantial or essential component have the meanings provided in the clause 52.204-25, Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment.

(b) Prohibition. (1) Section 889(a)(1)(A) of the John S. McCain National Defense Authorization Act for Fiscal Year 2019 (Pub. L. 115-232) prohibits the head of an executive agency on or after August 13, 2019, from procuring or obtaining, or extending or renewing a contract to procure or obtain, any equipment, system, or service that uses covered telecommunications equipment or services as a substantial or essential component of any system, or as critical technology as part of any system.

Nothing in the prohibition shall be construed to—

(i) Prohibit the head of an executive agency from procuring with an entity to provide a service that connects to the facilities of a third-party, such as backhaul, roaming, or interconnection arrangements; or

(ii) Cover telecommunications equipment that cannot route or redirect user data traffic or cannot permit visibility into any user data or packets that such equipment transmits or otherwise handles.

(2) Section 889(a)(1)(B) of the John S. McCain National Defense Authorization Act for Fiscal Year 2019 (Pub. L. 115-232) prohibits the head of an executive agency on or after August 13, 2020, from entering into a contract or extending or renewing a contract with an entity that uses any equipment, system, or service that uses covered telecommunications equipment or services as a substantial or essential component of any system, or as critical technology as part of any system. This prohibition applies to the use of covered telecommunications equipment or services, regardless of whether that use is in performance of work under a Federal contract. Nothing in the prohibition shall be construed to—

(i) Prohibit the head of an executive agency from procuring with an entity to provide a service that connects to the facilities of a third-party, such as backhaul, roaming, or interconnection arrangements; or

(ii) Cover telecommunications equipment that cannot route or redirect user data traffic or cannot permit visibility into any user data or packets that such equipment transmits or otherwise handles.

(c) Procedures. The Offeror shall review the list of excluded parties in the System for Award Management (SAM) (https://www.sam.gov) for entities excluded from receiving federal awards for “covered telecommunications equipment or services.”

(d) Representations. The Offeror represents that—

(1) It [ ] will, [ ] will not provide covered telecommunications equipment or services to the Government in the performance of any contract, subcontract or other contractual instrument resulting from this solicitation. The Offeror shall provide the additional disclosure information required at paragraph (e)(1) of this section if the Offeror responds “will” in paragraph (d)(1) of this section; and

(2) After conducting a reasonable inquiry, for purposes of this representation, the Offeror represents that— It [ ] does, [ ] does not use covered telecommunications equipment or services, or use any equipment, system, or service that uses covered telecommunications equipment or services. The Offeror shall provide the additional disclosure information required at paragraph (e)(2) of this section if the Offeror responds “does” in paragraph (d)(2) of this section.

(e) Disclosures. (1) Disclosure for the representation in paragraph (d)(1) of this provision. If the Offeror has responded “will” in the representation in paragraph (d)(1) of this provision, the Offeror shall provide the following information as part of the offer:

(i) For covered equipment—

(A) The entity that produced the covered telecommunications equipment (include entity name, unique entity identifier, CAGE code, and whether the entity was the original equipment manufacturer (OEM) or a distributor, if known);

(B) A description of all covered telecommunications equipment offered (include brand; model number, such as OEM number, manufacturer part number, or wholesaler number; and item description, as applicable); and

(C) Explanation of the proposed use of covered telecommunications equipment and any factors relevant to determining if such use would be permissible under the prohibition in paragraph (b)(1) of this provision.

(ii) For covered services—

(A) If the service is related to item maintenance: A description of all covered telecommunications services offered (include on the item being maintained: Brand; model number, such as OEM number, manufacturer part number, or wholesaler number; and item description, as applicable); or

(B) If not associated with maintenance, the Product Service Code (PSC) of the service being provided; and explanation of the proposed use of covered telecommunications services and any factors relevant to determining if such use would be permissible under the prohibition in paragraph (b)(1) of this provision.

(2) Disclosure for the representation in paragraph (d)(2) of this provision. If the Offeror has responded “does” in the representation in paragraph (d)(2) of this provision, the Offeror shall provide the following information as part of the offer:

(i) For covered equipment—

(A) The entity that produced the covered telecommunications equipment (include entity name, unique entity identifier, CAGE code, and whether the entity was the OEM or a distributor, if known);

(B) A description of all covered telecommunications equipment offered (include brand; model number, such as OEM number, manufacturer part number, or wholesaler number; and item description, as applicable); and

(C) Explanation of the proposed use of covered telecommunications equipment and any factors relevant to determining if such use would be permissible under the prohibition in paragraph (b)(2) of this provision.

(ii) For covered services—

(A) If the service is related to item maintenance: A description of all covered telecommunications services offered (include on the item being maintained: Brand; model number, such as OEM number, manufacturer part number, or wholesaler number; and item description, as applicable); or

(B) If not associated with maintenance, the PSC of the service being provided; and explanation of the proposed use of covered telecommunications services and any factors relevant to determining if such use would be permissible under the prohibition in paragraph (b)(2) of this provision.

(End of Provision) X (iii) 52.209-6, Protecting the Government’s Interest When Subcontracting with Contractors Debarred, Suspended, or Proposed for Debarment. (Nov 2021) (31 U.S.C. 6101 note).

52.209-9, Updates of Publicly Available Information Regarding Responsibility Matters (Oct 2018) (41 U.S.C. 2313).

(10) [Reserved].

X (11) 52.217-8 Option To Extend Services (Nov 1999) The Government may require continued performance of any services within the limits and at the rates specified in the contract. These rates may be adjusted only as a result of revisions to prevailing labor rates provided by the Secretary of Labor. The option provision may be exercised more than once, but the total extension of performance hereunder shall not exceed 6 months. The Contracting Officer may exercise the option by written notice to the Contractor within 120 days.

(End of Clause)

X 52.217-9 Option To Extend the Term of the Contract (Mar 2000)

(a) The Government may extend the term of this contract by written notice to the Contractor within 120; provided that the Government gives the Contractor a preliminary written notice of its intent to extend at least 60 days before the contract expires. The preliminary notice does not commit the Government to an extension.

(b) If the Government exercises this option, the extended contract shall be considered to include this option clause.

(c) The total duration of this contract, including the exercise of any options under this clause, shall not exceed five (5) years.

(End of Clause)

(i) 52.219-3, Notice of HUBZone Set-Aside or Sole-Source Award (Mar 2020) (15 U.S.C. 657a).

(ii) Alternate I (Mar 2020) of 52.219-3.

(12)

(i) 52.219-4, Notice of Price Evaluation Preference for HUBZone Small Business Concerns (Mar 2020) (if the offeror elects to waive the preference, it shall so indicate in its offer) (15 U.S.C. 657a).

(ii) Alternate I (Mar 2020) of 52.219-4.

(13) [Reserved] (14)

(i) 52.219-6, Notice of Total Small Business Set-Aside (Nov 2020) (15 U.S.C. 644).

(ii) Alternate I (Mar 2020) of 52.219-6.

(15)

(i) 52.219-7, Notice of Partial Small Business Set-Aside (Nov 2020) (15 U.S.C. 644).

(ii) Alternate I (Mar 2020) of 52.219-7.

X (16) 52.219-8, Utilization of Small Business Concerns (Oct 2018) (15 U.S.C. 637(d)(2) and (3)).

(17)

(i) 52.219-9, Small Business Subcontracting Plan (Jun 2020) (15 U.S.C. 637(d)(4)).

(ii) Alternate I (Nov 2016) of 52.219-9.

(iii) Alternate II (Nov 2016) of 52.219-9.

(iv) Alternate III (Jun 2020) of 52.219-9.

(v) Alternate IV (Jun 2020) of 52.219-9 (18)

X (i) 52.219-13, Notice of Set-Aside of Orders (Mar 2020) (15 U.S.C. 644(r)).

(ii) Alternate I (Mar 2020) of 52.219-13.

X (19) 52.219-14, Limitations on Subcontracting (Mar 2020) (15 U.S.C. 637(a)(14)).

X (20) 52.219-16, Liquidated Damages-Subcontracting Plan (Jan 1999) (15 U.S.C. 637(d)(4)(F)(i)).

X(21) 52.219-27, Notice of Service-Disabled Veteran-Owned Small Business Set-Aside (Mar 2020)

(15 U.S.C. 657f).

(22)

X (ii)52.219-28, Post Award Small Business Program Rerepresentation (Nov 2020) (15 U.S.C.

632(a)(2)).

(ii) Alternate I (MAR 2020) of 52.219-28.

(A) 52.219-29, Notice of Set-Aside for, or Sole Source Award to, Economically Disadvantaged Women- Owned Small Business Concerns (Mar 2023) (15 U.S.C. 637(m)).

(B) 52.219-30, Notice of Set-Aside for, or Sole Source Award to, Women-Owned Small Business Concerns Eligible Under the Women-Owned Small Business Program (Mar2020) (15 U.S.C. 637(m)).

X (25) 52.219-32, Orders Issued Directly Under Small Business Reserves (Mar 2020) (15 U.S.C.

644(r)).

X (26) 52.219-33, Nonmanufacturer Rule (Sep 2021) (15 U.S.C. 637(a)(17)).

(27) 52.222-3, Convict Labor (Jun 2003) (E.O.11755).

(28) 52.222-19, Child Labor-Cooperation with Authorities and Remedies (Jan2020) (E.O.13126).

X (29) 52.222-21, Prohibition of Segregated Facilities (Apr 2015).

(30) X (i) 52.222-26, Equal Opportunity (Sep 2016) (E.O.11246).

(ii) Alternate I (Feb 1999) of 52.222-26.

(31)

X (i) 52.222-35, Equal Opportunity for Veterans (Jun 2020) (38 U.S.C. 4212).

(ii) Alternate I (Jul 2014) of 52.222-35.

(32)

X (i) 52.222-36, Equal Opportunity for Workers with Disabilities (Jun 2020) (29 U.S.C. 793).

(ii) Alternate I (Jul 2014) of 52.222-36.

X (33) 52.222-37, Employment Reports on Veterans (Jun 2020) (38 U.S.C. 4212).

X (34) 52.222-40, Notification of Employee Rights Under the National Labor Relations Act (Dec

2010) (E.O. 13496).

(35) X (i) 52.222-50, Combating Trafficking in Persons (Nov 2021) (22 U.S.C. chapter 78 and E.O.

13627).

(ii)…