Statement of Work.pdf

STATEMENT OF WORK

Aircraft Ownership Data Analysis and Compliance Support

1. Introduction/Overview

The Internal Revenue Service (IRS), Large Business & International (LBI), Eastern Compliance Practice Area Transportation Industry (ECPATI) require Aircraft Asset Data accessible via a web-based user license subscription.

2. Background

The mission of the IRS is to identify civil and criminal activity reported. ECPATI support business units IRS-wide in risking and auditing aircraft issues. Specifically, Aircraft data will be used to identify potential civil and criminal tax non-compliance, perpetrated through a variety of known means and emergent threats.

3. Scope

The objective of this engagement is to identify, analyze, and assess aircraft ownership, usage, and related entity structures to evaluate potential tax reporting obligations, compliance risks, and planning opportunities.

1. Beneficial Ownership Analysis

• Identify the beneficial ownership of aircraft, including those held in disregarded LLCs or other entities not readily apparent on federal tax returns.

• Evaluate ownership structures to determine the true economic owner(s) of the aircraft.

2. Entity Structure & Related Party Review

• Analyze entity structures to identify related entities and individuals.

• Assess relationships that may indicate additional aircraft ownership or shared usage arrangements.

3. Aircraft Acquisition & Disposition Review

• Determine aircraft purchase and sale dates.

• Verify current ownership status.

• Assess whether aircraft dispositions have been properly reported on applicable tax returns.

4. Documentation Review (Purchase & Financing)

• Review purchase agreements, loan documents, and financing arrangements.

• Identify the appropriate taxpayer eligible to claim depreciation and other tax benefits.

5. Historical Ownership Analysis

• Evaluate prior ownership of the aircraft.

• Identify transfers between related parties or entities and assess potential tax implications.

6. Operational Classification Review (FAA Regulations)

• Determine under which Federal Aviation Regulation (FAR) Part of the aircraft is operated and maintained.

• Identify operational structures (e.g., Part 91, Part 135) that may indicate:

o Charter activity o Lease or service arrangements o Related or unrelated party agreements

• Assess whether associated income has been properly reported.

7. Aircraft Management Company Review

• Identify involvement of any aircraft management company.

• Evaluate agreements to determine:

o Revenue streams o Expense allocations o Potential passive activity considerations

8. Flight Log Analysis

• Review flight logs to determine aircraft usage by date, location, and purpose.

• Classify usage (e.g., business, personal, charter).

• Utilize findings for:

o Risk assessment and classification o Identification of potential audit issues o Substantiation of tax positions

3.1 Web Based Application support:

The contractor shall provide web-based application support via a customer service team or outlined procedure which shall be provided in the contractor’s quote and assigned to the COR for issuance of procedures to the users. IRS employees using the provided licenses shall be able to receive web-based troubleshooting in the event of a malfunction of the provided web-based application and software.

3.2 Training and onboarding

That contractor shall provide an onboarding/initial training package to the COR and users of the contractor’s product. Onboarding/initial training shall be in the form of either pre-recorded, virtual, or documented. The contractor shall provide continuous training for any updates or changes to the software for which the licenses are issued.

Base Year

CLIN

Description

Users

Web-Based Licenses and Application Programming

Interface access to Aircraft Data, including purchase price and history and other aircraft specific information

4. Place of Performance/Delivery POC

Web-based license that can reach all required employees associated with the service.

The Subscription access information is required to be delivered via email the date after contract award to:

Attn: Imelda Deniz Vazquez Internal Revenue Services 5100 N River Road Schiller Park, IL 60176 Phone:847-737-6214 Email: Imelda.DenizVazquez@irs.gov

5. Period of Performance

The period of performance covers:

• Base Period:

12 months

• Option Period One:

12 months

• Option Period Two:

12 months

• Option Period Three:

12 months

• Option Period Four:

12 months

6. Contract Administration Data

Contracting Officer:

Internal Revenue Service Office of Procurement Name: James Pabon Address:400 W Bay St Jackson Fl 32202-4410 United states Email: James.Pabon@irs.gov

Contract Specialist:

Name: Tatanisha Mccall Address: 2191 Woodward St.

Austin, TX 78744-1073 United States Email: Tatanisha.L.Mccall@irs.gov

IRS Point of Contact:

Name: Carla Rosario Address: Strategic Contracts Management

Large Business & International Operations Division (LB&I) Internal Revenue Services

HQ BLDG (PR4066)

PR28 KM 2.0 Bayamon, PR 00960

Voice:939-355-6290 Email: Carla.M.Rosario-Rivera@irs.gov

IRS Point of Contact:

Name: Imelda Deniz Vazquez Address: Internal Revenue Services

Eastern Compliance Practice Area 5100 N River Road Schiller Park, IL 60176

Phone: 847-737-6214 Email: Imelda.DenizVazquez@irs.gov

7. Government Furnished Property

Access to Government-Furnished property does not apply

8. Government Furnished Information

Access to Government-Furnished information does not apply

9. Security Requirements

Security requirements do not apply

C.10 Section 508 Compliance

Chapter 5: Software 502 Interoperability with Assistive Technology

502.1 General

502.2 Documented Accessibility Features

502.2.1 User Control of Accessibility Features

502.2.2 No Disruption of Accessibility Features

502.3 Accessibility Services

502.3.1 Object Information

502.3.2 Modification of Object Information

502.3.3 Row, Column, and Headers

502.3.4 Values

502.3.5 Modification of Values

502.3.6 Label Relationships

502.3.7 Hierarchical Relationships

502.3.8 Text

502.3.9 Modification of Text

502.3.10 List of Actions

502.3.11 Actions on Objects

502.3.12 Focus Cursor

502.3.13 Modification of Focus Cursor

502.3.14 Event Notification

502.4 Platform Accessibility Features

503 Applications

503.1 General

503.2 User Preferences

503.3 Alternative User Interfaces

503.4 User Controls for Captions and Audio Description

503.4.1 Caption Controls

503.4.2 Audio Description Controls

504 Authoring Tools

504.1 General

504.2 Content Creation or Editing

504.2.1 Preservation of Information Provided for

Accessibility in Format Conversion

504.2.2 PDF Export

504.3 Prompts

504.4 Templates

Chapter 7: Referenced Standards

702.10.1 WCAG 2.0

1.1.1 Non-text Content

1.2.1 Audio-only and Video-only (Pre-recorded)

1.2.2 Captions (Pre-recorded)

Prerecorded)

1.2.4 Captions (Live)

1.2.5 Audio Description (Pre-recorded)

1.3.1 Info and Relationships

1.3.2 Meaningful Sequence

1.3.3 Sensory Characteristics

1.4.1 Use of Color

1.4.2 Audio Control

1.4.3 Contrast (Minimum)

1.4.4 Resize Text

1.4.5 Images of Text

2.1.1 Keyboard

2.1.2 No Keyboard Trap

2.2.1 Timing Adjustable

2.2.2 Pause, Stop, Hide

2.3.1 Three Flashes or Below

2.4.1 Bypass Blocks

2.4.2 Page Titled

2.4.3 Focus Order

2.4.4 Link Purpose (in Context)

2.4.5 Multiple Ways

2.4.6 Headings and Labels

2.4.7 Focus Visible

3.1.1 Language of Page

3.1.2 Language of Parts

3.2.1 On Focus

3.2.2 On Input

3.2.3 Consistent Navigation

3.2.4 Consistent Identification

3.3.1 Error Identification

3.3.2 Labels or Instructions

3.3.3 Error Suggestion

3.3.4 Error Prevention (Legal, Financial, Data)

4.1.1 Parsing

4.1.2 Name, Role, Value

The standards do not require the installation of specific accessibility-related software or the attachment of an assistive technology device, but merely require that the ICT be compatible with such software and devices so that it can be made accessible if so required by the agency in the future.

Chapter 3: Functional Performance Criteria The following functional performance criteria (36 CFR Chapter 3) apply to this contract.

302.1 Without Vision

302.2 With Limited Vision

302.3 Without Perception of Color

302.4 Without Hearing

302.5 Without Limited Hearing

302.6 Without Speech

302.7 With Limited Manipulation

302.8 With Limited Reach and Strength

302.9 With Limited Language, Cognitive, and Learning

Abilities

Section 508 Information, Documentation and Support In accordance with 36 CFR, Appendix C to Part 1194, the information and communication technology (ICT) products and product support services documentation furnished in performance of this contract shall be provided at no additional cost. The contractor shall provide information, documentation, and support relative to the supplies and services as described in the statement of work, performance work statement or statement of objectives (select one). The following technical standards and provisions have been determined to be applicable to this contract:

Chapter 6: Support Documentation and Services Support Documentation

602.2 Accessibility and Compatibility Features

602.3 Electronic Support Documentation

602.4 Alternate Formats for Non-Electronic Support

Documentation

Support Services

603.2 Information on Accessibility and Compatibility

Features

603.3 Accommodation of Communication Needs