Solicitation _Offer_and_Award.pdf

SOLICITATION, OFFER AND AWARD r THIS CONTRACT IS A RATED ORDER ~ IRATING jPAGE OF PAGES

UNDER DPAS (15 CFR 700) I

2. CONTRACT NUMBER 3. SOLICITATION NUMBER 4. TYPE OF SOLlClTATION 5. DATE ISSUED 6. REQUISITION/PURCHASE NUMBER

D SEALED BID (IFB)

16-0002 16-0002-1 IBJ NEGOTIATED IRFP) 08/23/2016

7. ISSUED BY CODEI 18, ADDRESS OFFER TO (If other than item 7)

United States Tax Court 400 Second Street, N.W. Washington, DC 20217

NOTE: In sealed bid solicitations "offer" and "offeror" mean "bid" and "bidder".

SOLICITATION

9. Sealed offers in original and copies for furnishings the supplies or services in the Schedule will be received at the place specified in item 8, or if handcarried,in the depositorylocatedin until localtime (Hour) (Date)

CAUTION - LATE Submissions, Modifications, and Withdrawals: See Section L, Provision No. 52.214.7 or 52.215-1. All offers are subject to all terms and conditions contained in this solicitation

10. FOR

A. NAME B. TElEPHONE (NO COLLECT CALLS) C. E-MAIL ADDRESS

INFORMATION REA CODE INUMBER IEXTENSION

CALL:

11. TABLE OF CONTENTS

IX) I SEC. I DESCRIPTION PAGElS) IX) I SEC I DESCRIPTION IPAGEIS)

PART 1- THE SCHEDULE PART II - CONTRACT CLAUSES

X A SOLlCITATIONfCONTRACT FORM - xl I ICONTRACT CLAUSES 111-2 x B SUPPLIES OR SERVICES AND PRICESfCOSTS 61-2 PART III - LIST OF DOCUMENTS, EXHIBITS AND OTHER ATTACH.

X C DESCRIPTIONfSPECS.fWORK STATEMENT C1-5 xl J ILiST OF ATIACHMENTS 1J1

X D PACKAGING AND MARKING D1 PART IV - REPRESENTATIONS AND INSTRUCTIONS

X E INSPECTION AND ACCEPTANCE E1 REPRESENTATIONS, CERTIFICATIONS AND OTHER

K1-8X K

X F DELIVERIES OR PERFORMANCE F1 STATEMENTS OF OFFERORS

X G CONTRACT ADMINISTRATION DATA G1 X L INSTRUCTIONS, CONDITIONS, AND NOTICES TO OFFERORS L 1-4, X H SPECIAL CONTRACT REQUIREMENTS H1 X M EVALUATION FACTORS FOR AWARD M1-2

OFFER (Must be fully completed by offeror) NOTE: Item 12 does not apply if the solicitation includes the provisions at 52.214-16, Minimum Bid Acceptance Period.

12. In compliance with the above, the undersigned agrees, if this offer is accepted within calendar days (60 calendar days unless a different period Is inserled by the offeror) from the date for receipt of offers specified above, to furnish any or all items upon which prices are offered at the set opposite each item, delivered at the designated point(s), within the time specified in the schedule.

13. DISCOUNT FOR PROMPT PAYMENT

10 CALENDAR DAYS (%)120 CALENDAR DAYS (%) 30 CALENDAR DAYS (%) I CALENDAR DAYS(%)

(See Section I, Clause No. 52.232-8)

14. ACKNOWLEDGMENT OF AMENDMENTS . AMENDMENT NO. DATE AMENDMENT NO. DATE

(The offeror acknowledges receipt of amendments to the SOLICITATiON for offerors and relaled documents numbered and dated):

CODE I I FACILITY I 16. NAME AND THE TITLE OF PERSON AUTHORIZED TO SIGN OFFER

15A. NAME AND (Type or print)

ADDRESS

OF OFFER-

OR

158. TElEPHONE NUMBER 15C. CHECK IF REMITTANCE ADDRESS IS 17. SIGNATURE 18. OFFER DATE

AREA CODE INUMBER IEXTENSION D DIFFERENT FROM ABOVE. ENTER SUCH

ADDRESS IN SCHEDULE.

~ liTEM

CODE IL- _

26. NAME OF CONTRACTING OFFICER (Type or print)

STANDARD FORM 33 (REV. 6/2014)

Prescribed by GSA - FAR (48 CFR) 53.214 (c)

AWARD (To be completed by Government)

19. f"\'v'vl::r Il::D A::;, IV ITEM::;, NUMBERI:;.U 120. AMOUNT 21. ACCOUNTING AND APPROPRIATION

22. AUTHORITY FOR USING OTHER THAN FULL OPEN COMPETITION: 23. SUBMIT INVOICES TO ADDRESS SHOWN IN

D 10 U.S.C. 2304 (c) D 41 U.S.C. 3304(a) ( (4 copies unless olherwise specified)

24. ADMINISTERED BY (If other than Item 7) 25. PAYMENT WILL BE MADE BY

Same as Item 7 United States Tax Court Facilities and Procurement Section, Room G-45 400 Second Street, NW, Washington, DC 20217

27. UNITED STATES OF AMERICA

(Signature of Contracting Officer)

IMPORTANT. Award will be made on this Form, or on Standard Form 26, or by other authorized official written notice.

AUTHORIZED FOR LOCAL REPRODUCTION

Previous edition is unusable

28. AWARD DATE

PART I

SECTIONB

PRODUCTS, SERVICES, AND COSTS

Request for Proposals Title: Audit Services

Request/or Proposals Issue Date: Tuesday, August 23, 2016 Request/or Proposals Close Date: Friday, September 16,2016 (5:00 p.m. EDT)

B.l INTRODUCTION

The United States Tax Court seeks proposals for performance audit services, for which the Court will pay one fixed fee. A general description of the Court's current financial procedures is set forth in section C.l below. The performance audit services to be provided are described in section C.2 below.

This is a best value solicitation. Proposals will be evaluated based on Technical Capability (50%), Past Performance (30%), and Price (20%). Proposals are due by 5:00 p.m. EDT on Friday, September 16, 2016 and may be submitted electronically to procurement@ustaxcourt.gov.

The Tax Court utilizes Volume 14 (Procurement) of the Guide to Judiciary Policy for procurement matters. This request for proposals is being issued in Uniform Contract Format as described in Appendix 1A to Volume 14. This request for proposals consists of Sections A through M. Bidders must complete Sections A, B.2, G.1, G.3, and K, and submit them with their proposals. Once a contract has been awarded, sections A through K will become the contract.

This request for proposals incorporates by reference provisions and clauses from Volume 14 by reference, with the same force and effect as if they were given in full text. The full text of each provision and clause may be found at Appendix 1B of Volume 14, available at http://www.uscourts.gov/procurement.aspx. In addition, upon request, the Contracting Officer will provide the full text of any provision or clause. All references to the "Court", the "Judiciary" or the "Administrative Office of the United States Courts" in any provision or clause shall be deemed to refer to the United States Tax Court. The term "contractor" refers to the successful offeror that is awarded a contract under this solicitation.

B-1 mailto:procurement@ustaxcourt.gov.

http://www.uscourts.gov/procurement.aspx.

B.2 COST

The total fixed cost payable by the Tax Court to the contractor for all of the performance audit services required will be $ _ (To be completed by the offeror)

B-2

SECTIONC

SPECIFICATIONS

C.l CURRENT PROCEDURES

The Tax Court is a national court that hears only tax disputes. Tax Court judges and support staff are based in Washington, D.C. Tax Court judges and support staff travel and conduct trial sessions in 74 cities throughout the United States.

The Tax Court receives annual appropriations from the United States Congress.

For FY-end 2016 the annual appropriation was in the amount of $51.3 million.

Appropriations are applied to expenses necessary for operations, including rent, salaries, travel, and equipment. The Tax Court also receives filing fees, which can be used by the Court without a fiscal year limitation, and which the Court maintains in a fund separate from its annually appropriated funds. Although most filing fees are paid by check, the Court occasionally receives filing fees in the form of currency.

All ofthe Court's administrative functions are centralized in Washington, D.C.

The Court uses a customized version of Microsoft Dynamics GP for its accounting system. The Court's accounting system follows the format of the United States Standard General Ledger. The Court generally follows the Guide to Judiciary Policy issued by the Administrative Office of the United States with respect to its internal controls.

The Tax Court Judges' Survivors Annuity Fund (JSAF), established under 26 U.S.C. sec. 7448, provides survivorship benefits to eligible surviving spouses and dependent children of deceased Tax Court judges. There are currently 24 Judges participating in JSAF, while seven surviving spouses and two eligible dependent children are receiving survivorship annuity payments. Participating judges pay 3.5 percent of their salaries or retired pay into the fund to cover creditable service for which payment is required. Additional funds to offset unfunded liabilities are provided from the Court's annual appropriation.

Qualifying Tax Court personnel may receive a subsidy for the cost of commuting by public transportation (i.e., Metrorail, bus, and train) in connection with Tax Court employment. The Tax Court transit subsidy program uses SmartBenefits, a c-!

web-based program through which the Court can assign the dollar value of a participant's monthly commuting subsidy directly to a participant's SmarTrip card to use to ride the Metrorail or to purchase a monthly bus or train pass. The Court has adopted policies and procedures governing transit benefits.

The Tax Court utilizes Volume 14 (Procurement) of the Guide to Judiciary Policy, for procurement matters. The Court recently began using Ariett as its procurement system. The Clerk of the Court serves as Certifying Officer for most procurements, and also serves as the disbursing officer. It is Court policy that each procurement over $10,000 requires legal review from the General Counsel.

The Court's Office ofInformation Systems maintains property management and inventory controls for information technology items, using Lansweeper for most devices connected to the network, and a customized software system called ITTS for devices not connected to the network or not picked up by Lansweeper. The Court's Facilities staff maintains property management and inventory controls for the remainder of the Court's physical assets, using an RFID system called FileTrail.

The Court's Finance Office maintains travel records. Judges prepare and certify their own travel vouchers. The Finance Office reviews the vouchers submitted by all Court personnel for sufficiency and accuracy. The Court utilizes Volume 19 (Travel and Relocation) of the Guide to Judiciary Policy for judges' travel. The court utilizes the travel regulations promulgated by the General Services Administration for staff travel.

There are currently thirty-two (32) judges and one hundred ninety-two (192) employees on the Tax Court payroll. The Court's Finance Office certifies payroll, and maintains records of time and attendance. For employee payroll and time and attendance reporting, the Court uses the Quicktime software program, which is maintained by the Interior Business Center, a part of the Department of the Interior.

C-2

C.2 REQUIREMENTS

A. Services to be Provided

The performance audit services to be provided must include a review ofthe following aspects of the Court's internal controls, along with a written report on any findings:

1. Fund Controls, including the JSAF and the Tax Court Transit Subsidy Program;

2. Payment Authorization Processing Controls;

3. Procurement, including small purchase credit cards;

4. Property Management, including inventory and disposal;

5. Travel, including travel credit cards; and

6. Time and Attendance, including payroll certification and leave reconciliation.

The transactions to be reviewed shall be for both of the government fiscal years 2015, and 2016, covering the periods October 1,2014, through September 30, 2015, and October 1,2015, through September 30, 2016.

The review and report must be conducted in accordance with the performance auditing standards contained in the 2011 revision of Government Auditing Standards issued by the Government Accountability Office (Yellow Book). The Court's procedures are to be evaluated against the criteria set forth in the Guide to Judiciary Policy issued by the Administrative Office of the United States Courts, applicable appropriation or other law, and applicable internal Tax Court policies.

C-3

B. Deliverables

The contractor must be available for an initial planning conference within ten (10) days after award. The Court expects to be prepared for auditors to be on-site beginning ten (10) days after award. Within seventy-five (75) days after award, the contractor must provide the Court with a preliminary written report on each of the specified aspects of the Court's internal controls. The contractor must also provide the Court with written status reports thirty (30) and sixty (60) days after award. The Court must provide the contractor with written responses within sixty

(60) days after receipt of the contractor's preliminary written report. The contractor must provide the Court with a final report that includes its reply to each of those responses, and any further recommendations, within thirty (30) days after receipt of the Court's response. The contractor must be available for a final exit conference within ten (10) days after providing the final report. The Court will provide for payment in full after the final exit conference.

C-4

C.3 PRE-OFFER CONFERENCE

The Tax Court will conduct a pre-offer conference with respect to this solicitation. The pre-offer conference will be held at the Tax Courthouse, 400 Second Street, NW, Washington, D.C. 20217, at 10:00 a.m. on Thursday, September 8, 2016. Attendance is not mandatory. For security purposes, the names of individuals planning to attend should be provided in advance by email to procurement@ustaxcourt.gov.

The conference is intended to provide additional information or clarification regarding the Court's existing financial systems and/or this solicitation. Interested persons may submit written questions in advance. Statements made by the Court's representatives at the conference will not be binding on the Court, and official solicitation requirements will be changed only by written amendment issued by the Court.

C-5

SECTIOND

PACKAGING AND MARKING

NOT APPLICABLE

[This space intentionally blank.]

D-!

SECTIONE

INSPECTION AND ACCEPTANCE

E-1

SECTIONF

DELIVERY AND PERFORMANCE

F-!

SECTION G

CONTRACT ADMINISTRATION DATA

G.l CONTRACT ADMINISTRATION OFFICE

This contract will be administered by (see Clause 7-1, Contract Administration):

Clerk of the Court United States Tax Court 400 Second Street, N.W.

Washington, D.C. 20217

G.2 CONTRACTOR REPRESENTATIVE

Clause 7-10, Contractor Representative

(a) The contractor's representative to be contacted for all contract administration matters is as follows (contractor complete the information):

Name: ---------------- Address: ---------------Telephone: _ E-mail: --------------- Fax: -----------------

(b) The contractor's representative shall act as the central point of contact with the Tax Court, shall be responsible for all contract administration issues relative to this contract, and shall have full authority to act for and legally bind the contractor on all such issues.

G.3 ADDITIONAL CLAUSES

Clause 7-1 Contract Administration

0-1

Clause 7-45

SECTIONH

SPECIAL CONTRACT REQUIREMENTS

Travel

Contractor travel costs will not be compensated.

Clause 7-55 Contractor Use of Tax Court Networks

H-l

Clause 1-10

Clause 2-20A

Clause 2-50

Clause 3-3

Clause 3-25

Clause 3-35

Clause 3-40

Clause 3-45

Clause 3-50

Clause 3-55

Clause 3-105

Clause 3-120

Clause 3-140

Clause 7-15

Clause 7-25

PART II

SECTION I

ADDITIONAL CONTRACT CLAUSES

Gratuities or Gifts

Incorporation of Warranty

Continuity of Services

Provisions, Clauses, Terms and Conditions - Small Purchase

Protecting the Tax Court's Interest When Subcontracting with Contractors Debarred, Suspended, or Proposed for Debarment

Covenant Against Contingent Fees

Restrictions on Subcontractor Sales to the Tax Court

Anti-Kickback Procedures

Cancellation, Rescission, and Recovery of Funds for Illegal or Improper Activity

Price or Fee Adjustment for Illegal or Improper Activity

Audit and Records

Order of Precedence

Notice to the Tax Court of Labor Disputes

Observance of Regulations/Standards of Conduct

Indemnification

I-I

Clause 7-95 Contractor Inspection Requirements

Clause 7-100B Limitation of Liability (Services)

Clause 7-110 Bankruptcy

Clause 7-115 Availability of Funds

Clause 7-215 Notification of Ownership Changes

1-2

PART III

SECTION J

LIST OF ATTACHMENTS

J-1

PART IV

SECTIONK

REPRESENTA TIONS, CERTIFICATIONS

AND OTHER STATEMENTS OF OFFEROR

The provisions listed in this section include blocks that must be completed by the offeror and submitted with its offer.

Provision 3-5

(a) Definition.

Taxpayer Identification and Other Offeror Information

"Taxpayer Identification (TIN)," as used in this provision, means the number required by the Internal Revenue Service (IRS) to be used by the offeror in reporting income tax and other returns. The TIN may be either a social security number or an employer identification number.

(b) All offerors shall submit the information required in paragraphs (d) and (e) of this provision to comply with debt collection requirements of 31 U.S.C.

99 nOl(c) and 3325(d), reporting requirements of26 U.S.C. 996041, 6041A, and implementing regulations issued by the IRS. If the resulting contract is subject to the payment reporting requirements, the failure or refusal by the offeror to furnish the information may result in a 31 percent reduction of payments otherwise due under the contract.

(c) The TIN may be used by the government to collect and report on any delinquent amounts arising out of the offeror's relationship with the government (31 U.S.C. 9 nOl(c)(3)). If the resulting contract is subject to payment recording requirements, the TIN provided hereunder may be matched with IRS records to verify the accuracy of the offeror's TIN.

(d) Taxpayer Identification Number (TIN): _ [] TIN has been applied for.

[] TIN is not required, because:

[] Offeror is a nonresident alien, foreign corporation or foreign partnership that does not have income effectively connected with the

K-l conduct of a trade or business in the United States and does not have an office or place of business or a fiscal paying agent in the United States;

[] Offeror is an agency or instrumentality of a foreign government;

[] Offeror is an agency or instrumentality of the federal government.

(e) Type of Organization:

[] sole proprietorship;

[] partnership;

[] corporate entity (not tax-exempt);

[] corporate entity (tax-exempt);

[] government entity (federal, state or local);

[] foreign government;

[] international organization per 26 CFR 1.6049-4;

[] other

(t) Contractor representations.

The offeror represents as part of its offer that it is [~, is not ~ 51% owned and the management and daily operations are controlled by one or more members of the selected socio-economic group(s) below:

[] Women Owned Business [] Minority Owned Business (if selected then one sub-type is required) [] Black American Owned [] Hispanic American Owned [] Native American Owned (American Indians, Eskimos, Aleuts, or Native Hawaiians) [] Asian-Pacific American Owned (persons with origins from Burma, Thailand, Malaysia, Indonesia, Singapore, Brunei, Japan, China, Taiwan, Laos, Cambodia (Kampuchea), Vietnam, Korea, The Philippines, U.S. Trust Territory of the Pacific Islands (Republic of Palau), Republic of the Marshall Islands, Federated States of Micronesia, the Commonwealth of the Northern

K-2

Provision 3-20

Mariana Islands, Guam, Samoa, Macao, Hong Kong, Fiji, Tonga, Kiribati, Tuvalu, or Nauru) [] Subcontinent Asian (Asian-Indian) American Owned (persons with origins from India, Pakistan, Bangladesh, Sri Lanka, Bhutan, the Maldives Islands, or Nepal) [] Individual/concern, other than one ofthe preceding.

Certification Regarding Debarment, Suspension, Proposed Debarment, and Other Responsibility Matters

(a) (1) The offeror certifies, to the best of its knowledge and belief, that:

(i) the offeror and/or any of its principals:

(A) are _ are not _ presently debarred, suspended, proposed for debarment, or declared ineligible for the award of contracts by any federal agency;

(B) have _ have not _' within the three-year period preceding this offer, been convicted of or had a civil judgment rendered against them for: commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (federal, state, or local) contract or subcontract;

violation of federal or state antitrust statutes relating to the submission of offers; or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, tax evasion, violating federal criminal tax laws, or receiving stolen property;

(C) are _ are not _ presently indicted for, or otherwise criminally or civilly charged by a governmental entity with, commission of any of the offenses enumerated in paragraph (a)(1)(i)(B) of this provision;

(D) have _' have not _' within a three-year period preceding this offer, been notified of any delinquent federal taxes in an

K-3 amount that exceeds $3,000 for which the liability remains unsatisfied.

(I) Federal taxes are considered delinquent if both of the following criteria apply:

(i) The tax liability is finally determined. The liability is finally determined if it has been assessed. A liability is not finally determined if there is a pending administrative or judicial challenge. In the case of a judicial challenge to the liability, the liability is not finally determined until all judicial appeal rights have been exhausted.

(ii) The taxpayer is delinquent in making payment. A taxpayer is delinquent if the taxpayer has failed to pay the tax liability when full payment was due and required.

A taxpayer is not delinquent in cases where enforced collection action is precluded.

(2) Examples.

(i) The taxpayer has received a statutory notice of deficiency, under LR.C. S 6212, which entitles the taxpayer to seek Tax Court review of a proposed tax deficiency. This is not a delinquent tax because it is not a final tax liability. Should the taxpayer seek Tax Court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights.

(ii) The IRS has filed a notice offederal tax lien with respect to an assessed tax liability, and the taxpayer has been issued a notice under LR.C.

S 6320 entitling the taxpayer to request a hearing with the IRS Office of Appeals contesting the lien filing, and to further appeal to the Tax Court if the IRS determines to sustain the lien filing. In the

K-4 course of the hearing, the taxpayer is entitled to contest the underlying tax liability because the taxpayer has had no prior opportunity to contest the liability. This is not a delinquent tax because it is not a final tax liability. Should the taxpayer seek Tax Court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights.

(iii) The taxpayer has entered into an installment agreement pursuant to I.R.C. S 6159. The taxpayer is making timely payments and is in full compliance with the agreement terms. The taxpayer is not delinquent because the taxpayer is not currently required to make full payment.

(iv) The taxpayer has filed for bankruptcy protection.

The taxpayer is not delinquent because enforced collection action is stayed under 11 U.S.C. 362.

(ii) The offeror _~ has __ has not, within a three-year period preceding this offer, had one or more contracts terminated for default by any federal agency.

(2) "Principal," for the purposes ofthis certification, means an officer;

director; owner; partner or a person having primary management or supervisory responsibilities within a business entity (e.g., general manager; plant manager; head of a division, or business segment, and similar positions).

This certification concerns a matter within the jurisdiction of an agency of the United States and the making of a false, fictitious, or fraudulent certification may render the maker subject to prosecution under 18 U.S.C. Sec. 1001.

(b) The offeror shall provide immediate written notice to the contracting officer if, at any time prior to contract award, the offeror learns that its certification

K-5 was erroneous when submitted or has become erroneous by reason of changed circumstances.

(c) A certification that any of the items in paragraph (a) of this provision exists will not necessarily result in withholding of an award under this solicitation.

However, the certification will be considered in connection with a determination of the offeror's responsibility. Failure of the offeror to furnish a certification or provide such additional information as requested by the contracting officer may render the offeror nonresponsible.

(d) Nothing contained in the foregoing will be construed to require establishment of a system of records in order to render, in good faith, the certification required by paragraph (a) of this provision. The knowledge and information of an offeror is not required to exceed that which is normally possessed by a prudent person in the ordinary course of business dealings.

(e) The certification in paragraph (a) of this provision is a material representation of fact upon which reliance was placed when making award.

If it is later determined that the offeror knowingly rendered an erroneous certification, in addition to other remedies available to the Tax Court, the contracting officer may terminate the contract resulting from this solicitation for default.

Provision 3-30 Certificate of Independent Price Determination

(a) The offeror certifies that:

(1) the prices in this offer have been arrived at independently, without, for the purpose of restricting competition, any consultation, communication, or agreement, with any other offeror or with any competitor relating to:

(A) those prices;

(B) the intention to submit an offer; or

(C) the methods or factors used to calculate the prices offered.

K-6

(2) The prices in this offer have not been and will not be knowingly disclosed by the offeror, directly or indirectly, to any other offeror or contract award unless otherwise required by law; and

(3) no attempt has been made or will be made by the offeror to induce any other concern to submit or not to submit an offer for the purpose of restricting competition.

(b) Each signature on the offer is considered to be a certification by the signatory that the signatory -

(I) is the person in the offeror's organization responsible for determining the prices in this offer, and that the signatory has not participated, and will not participate, in any action contrary to paragraphs (a)(I) through (a)(3) of this provision; or

(2) (i) has been authorized, in writing, to act as agent for the following principals in certifying that those principals have not participated, and will not participate, in any action contrary to paragraphs (a)(1) through (a)(3) of this provision ___________ (insert full name ofperson(s) in the offeror's organization responsible for determining the prices in this offer, and the title of his or her position in the offeror's organization);

(ii) as an authorized agent, does certify that the principals named in subdivision (b)(2)(i) of this provision; have not participated, and will not participate, in any action contrary to paragraphs (a)(I) through (a)(3) of this provision; and

(iii) as an agent, has not personally participated, and will not participate, in any action contrary to paragraphs (a)( I) through (a)(3) of this provision.

(c) If the offeror deletes or modifies paragraph (a)(2) of this provision, the offeror shall furnish with its offer a signed statement setting forth in detail the circumstances of the disclosure.

K-7

Provision 3-15 Place of Performance

K-8

SECTIONL

INSTRUCTIONS, CONDITIONS, NOTICES TO OFFERORS

L.l. PROVISION 4-1: TYPE OF CONTRACT

The Tax Court plans to award a fixed-price type of contract under this solicitation, and all offers must be submitted on this basis. Alternate offers based on other contract types will not be considered.

L.2 OFFERS

(a) All offers must demonstrate that the offeror has a thorough understanding of

(1) government auditing requirements, procedures, and best practices, and

(2) the requirements for a proposal as set forth in Section C.2. In addition, offers must set forth the details of the offeror's plan to provide the requested performance audit services and show that the offeror has access to the resources necessary to do so. Offers must also demonstrate the offeror's ability to efficiently and effectively manage and support this important and complex technical project. Offers may include resumes of key personnel and/or individuals who will provide the services requested. Offers may include past performance descriptions and references with respect to assignments completed by the offeror within the past three (3) years that are similar in scope, size, and complexity to the assignment contemplated here.

One copy of each offer will be sufficient, and offers need not be broken into separate submissions for the three evaluation factors.

(b) Offers must be received by the Tax Court on or before 5:00 p.m. EDT on Friday, September 16, 2016. Offers may be sent via electronic mail to procurement@ustaxcourt.gov. Offers may also be mailed to the Facilities Management Section, U.S. Tax Court, 400 2nd Street N.W., Washington D.C. 20217, or hand-delivered. Mail sent to the Tax Court through the United States Postal Service may be delayed due to special screening procedures.

(c) Modification, Revisions, and Withdrawal of Offers

(1) Offers may be withdrawn by written notice received at any time before award. Withdrawals are effective upon receipt of notice by the contracting officer.

L-l

(2) Offerors may submit modifications to their offers at any time before the solicitation closing date and time, and may submit modifications in response to an amendment, or to correct a mistake, at any time before award.

(3) Offerors may submit revised offers only if requested or allowed by the contracting officer.

(d) Restriction on Disclosure and Use of Data

Offerors that include in their offers data that they do not want disclosed to the public for any purpose, or used by the Tax Court except for evaluation purposes, shall:

(1) mark the title page with the following legend:

This offer includes data that shall not be disclosed outside the Tax Court and shall not be duplicated, used, or disclosed-in whole or in part-for any purpose other than to evaluate this offer. If, however, a contract is awarded to this offeror as a result of-or in connection with-the submission of this data, the Tax Court shall have the right to duplicate, use, or disclose the data to the extent provided in the resulting contract. This restriction does not limit the Tax Court's right to use information contained in this data if it is obtained from another source without restriction. The data subject to this restriction are contained in sheets [insert numbers or other identification of sheets];

and

(2) mark each sheet of data it wishes to restrict with the following legend:

Use or disclosure of data contained on this sheet is subject to the restriction on the title page of this offer.

L-2

L.3 LATE OFFERS

Offerors are responsible for submitting proposals, and any modifications or revisions, so as to reach the Tax Court by 5:00 p.m. EDT on Friday, September 16, 2016, as time is of the essence. Any proposal received after the deadline is "late" and will not be considered unless it is received before an award is made and the contracting officer determines that accepting the late proposal for consideration would not unduly delay the acquisition.

LA AWARD

A written award or acceptance of an offer that is mailed or otherwise furnished to the successful offeror within the time specified in the offer shall result in a binding contract without further action by either party.

L.S OTHER CONSIDERATIONS

The Court intends to award a contract resulting from this solicitation to the responsible offeror whose proposal represents the best value after evaluation in accordance with the factors listed in the solicitation. The Court intends to evaluate proposals and award a contract without discussions with offererors, and therefore the offeror's initial proposal should contain the best terms from the offeror's standpoint. However, the Court reserves the right to conduct discussions if the Contracting Officer determines them to be necessary. The Court may waive informalities and minor irregularities in proposals received, and it may reject any or all proposals if such action is in the Court's interest.

L.6 ADDITIONAL PROVISIONS

Provision B-1 Solicitation Provisions Incorporated by Reference

This solicitation incorporates one or more solicitation provisions by reference, with the same force and effect as if they were given in full text. Upon request, the contracting officer will make their full text available. The offeror is cautioned that the listed provisions may include blocks that must be completed by the offeror and submitted with its quotation or offer. In lieu of submitting the full text of those provisions, the offeror may identify the provision by paragraph identifier and provide the appropriate information with its quotation or offer.

L-3

Provision 2-15

Provision 2-70

Provision 3-85

Warranty Information

Site Visit

Explanation to Prospective Offerors

Any prospective offeror desiring a written explanation or interpretation of any aspects of this request for proposal may submit questions via email to procurement@ustaxcourt.gov. The Court suggests that questions be submitted by Thursday, September 1, 2016, so that responses can be provided at or before the pre-offer conference on Thursday, September 8, 2016. Telephone inquiries will not be accepted. Any information given by the contracting officer to a prospective offeror will be furnished promptly to all other prospective offerors as an amendment to the request for proposals, if that information is deemed by the contracting officer to be necessary in submitting offers, or if, in the judgment of the contracting officer, the lack of it would be prejudicial to any other prospective offerors. Contact with any other Tax Court official except the contracting officer, or without the contracting officer's express consent, concerning this request for proposal may result in disqualification of the offeror from consideration for award.

Provision 3-95 Preparation of Offers

Provision 3-100 Instructions to Offerors

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EVALUATION FACTORS FOR AWARD

Proposals must be realistic in both approach and total price. Proposals that are unrealistic in terms of scope, or unrealistically low in price, will be considered indicative of a lack of understanding of the contract requirements. Unrealistic proposals will not be considered for award.

M.I EVALUATION FACTORS

The award will be made on a competitive best-value basis, using "tradeoff' between price and non-price factors. The evaluation will be based on a complete assessment of each proposal. Proposals will be evaluated on the following three factors, weighted as follows:

Technical Capability - 50% Past Performance - 30% Cost - 20%

M.2 TECHNICAL CAPABILITY - 50%

Proposals will be evaluated based on the extent to which they demonstrate the offeror's understanding of the requirements and institutional capability to provide the requested services. Technical capability may be demonstrated by, among other things:

(1) the offeror's knowledge and experience regarding the details of performance audit services of the type requested;

(2) the offeror's resources and ability to efficiently and effectively manage and support an important and complex technical project of the type requested; and

(3) the certifications, qualifications, and resumes of the individuals that the offeror plans to use to provide the services requested.

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M.3 PAST PERFORMANCE - 30%

Proposals will be evaluated based on the offeror's past performance on assignments to provide performance audit services of the type requested here for organizations that have characteristics in common with the Tax Court.

M.4 COST - 20%

Proposals will be evaluated based on the total cost to the Tax Court for the services provided. While cost is a factor to be considered, it is not the most important factor. All evaluation factors other than cost, when combined, are significantly more important than cost. The Court may make an award to an offeror that demonstrates superior technical capability and past performance, even if such an award would result in a higher total cost to the Court.

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