II_1 RFQ Solicitation Tax Software and Support_v6 CO Final 10.19.26.pdf

SOLICITATION/CONTRACT/ORDER FOR COMMERCIAL PRODUCTS AND COMMERCIAL SERVICES

NOTE: OFFEROR TO COMPLETE BLOCKS 12, 17, 23, 24, AND 30.

1. REQUISITION NUMBER PAGE 1 OF 55

2. CONTRACT NUMBER

7. FOR SOLICITATION

3. AWARD/EFFECTIVE

DATE

See Block 31C

a. NAME

4. ORDER NUMBER 5. SOLICITATION NUMBER

b. TELEPHONE NUMBER (No collect calls)

6. SOLICITATION ISSUE

DATE

10/19/2026

8. OFFER DUE DATE/

LOCAL TIME

INFORMATION CALL: Louis C. Brown III 240-613-4419 11/18/2026

9. ISSUED BY CODE 2050 10. THIS ACQUISITION IS

SMALL BUSINESS

✔ UNRESTRICTED OR

WOMEN-OWNED SMALL

SET ASIDE: % FOR:

NORTH AMERICAN

IRS Procurement - Taxpayer Focused Support Division

Taxpayer Services Branch

Attn: Tanya Burnett

Email: tanya.r.burnett@irs.gov

HUBZONE SMALL

BUSINESS

SERVICE-DISABLED

VETERAN-OWNED

SMALL BUSINESS

(SDVOSB)

BUSINESS (WOSB)

ECONOMICALLY

DISADVANTAGED

WOMEN-OWNED SMALL

BUSINESS (EDWOSB)

8(A)

INDUSTRY CLASSIFICATION

STANDARD (NAICS):

513210

SIZE STANDARD:

11. DELIVERY FOR FREE ON

BOARD (FOB) DESTINATION

12. DISCOUNT TERMS 13a. THIS CONTRACT IS A

RATED ORDER UNDER

13b. RATING

14. METHOD OF SOLICITATION REQUEST

UNLESS BLOCK IS MARKED

SEE SCHEDULE

THE DEFENSE PRIORITIES

AND ALLOCATIONS

SYSTEM - DPAS (15 CFR 700)

REQUEST

FOR QUOTE

(RFQ)

INVITATION

FOR BID

(IFB)

FOR

✔ PROPOSAL

(RFP)

15. DELIVER TO

17a. CONTRACTOR/

OFFEROR

CODE

CODE

FACILITY

CODE

16. ADMINISTERED BY CODE

IRS Procurement - Taxpayer Focused Support Division

Taxpayer Services Branch

Attn: Louis Brown III

Telephone: 240-613-4419 Email: louis.c.browniii@irs.gov

18a. PAYMENT WILL BE MADE BY CODE

Invoices must be submitted via the Invoice Processing Platform at www.ipp.gov

17b. CHECK IF REMITTANCE IS DIFFERENT AND PUT SUCH ADDRESS IN 18b. SUBMIT INVOICES TO ADDRESS SHOWN IN BLOCK 18a UNLESS BLOCK

OFFER BELOW IS CHECKED SEE ADDENDUM

19.

ITEM NUMBER

20.

SCHEDULE OF SUPPLIES/SERVICES

See Attached Schedule(s)

21.

QUANTITY

22.

UNIT

23.

UNIT PRICE

24.

AMOUNT

(Use Reverse and/or Attach Additional Sheets as Necessary)

25. ACCOUNTING AND APPROPRIATION DATA

See Attached Schedule(s)

26. TOTAL AWARD AMOUNT (For Government Use Only)

✔ 27a. SOLICITATION INCORPORATES BY REFERENCE (FEDERAL ACQUISITION REGULATION) FAR 52.212-1, 52.212-4. FAR 52.212-3

AND 52.212-5 ARE ATTACHED. ADDENDA

ARE ✔ ARE NOT ATTACHED

27b. CONTRACT/PURCHASE ORDER INCORPORATES BY REFERENCE FAR 52.212-4. FAR 52.212-5 IS ATTACHED. ADDENDA ARE ARE NOT ATTACHED

✔ 28. CONTRACTOR IS REQUIRED TO SIGN THIS DOCUMENT AND RETURN 1

COPIES TO ISSUING OFFICE. CONTRACTOR AGREES TO FURNISH

AND DELIVER ALL ITEMS SET FORTH OR OTHERWISE IDENTIFIED ABOVE AND

ON ANY ADDITIONAL SHEETS SUBJECT TO THE TERMS AND CONDITIONS

SPECIFIED

29. AWARD OF CONTRACT: REFERENCE OFFER

DATED . . YOUR OFFER ON SOLICITATION

(BLOCK 5), INCLUDING ANY ADDITIONS OR CHANGES WHICH ARE

SET FORTH HEREIN, IS ACCEPTED AS TO ITEMS:

30a. SIGNATURE OF OFFEROR/CONTRACTOR 31a. UNITED STATES OF AMERICA (SIGNATURE OF CONTRACTING OFFICER)

30b. NAME AND TITLE OF SIGNER (Type or print) 30c. DATE SIGNED 31b. NAME OF CONTRACTING OFFICER (Type or print) 31c. DATE SIGNED

AUTHORIZED FOR LOCAL REPRODUCTION

PREVIOUS EDITION IS NOT USABLE

STANDARD FORM 1449 (REV. 11/2021)

Prescribed by GSA - FAR (48 CFR) 53.212

5000230074 mailto:tanya.r.burnett@irs.gov mailto:louis.c.browniii@irs.gov http://www.ipp.gov/

GENERAL INFORMATION

This is a Request for Proposal (RFP) is being issued by the Internal Revenue Service (IRS) Office of the Chief Procurement Officer, Procurement Operations, Taxpayer Focused Support Division, Taxpayer Services & Return Preparer Branch.

The Internal Revenue Service (IRS) anticipates awarding a Firm Fixed Price contract to procure the integration, maintenance, and support of Commercial Off-The-Shelf (COTS) tax software products, along with associated middleware and technical services. The applicable North American Industry Classification System (NAICS) code for this acquisition is 513210. Award will be for one (1) 12-month base period and four (4) 12-month Option Periods.

• Award will be made based in accordance with FAR 15.101-1. The Government intends to evaluate proposals and make award without discussions with offerors.

However, the Government reserves the right to conduct discussions if later determined by the contracting officer to be necessary. The Government anticipates awarding a contract to the responsible offeror whose proposal represents the best value to the Government, considering price and non-price factors in accordance with FAR 15.101-1. This is a Firm Fixed Price Contract conducted using the procedures outlined in the Federal Acquisition Regulations, Subpart FAR 15.1.

SPECIAL INSTRUCTIONS

1. All required information shall be electronically submitted in the formats specified in this solicitation.

2. All supplies and/or services provided must be in compliance with Section 508 of the

Rehabilitation Act and provisions and requirements for accessibility contained in this solicitation (and resulting award).

3. Offers must be authorized sellers/resellers of the required supplies and/or services.

4. Proposals submittals must include:

a. Solicitation number

b. Entity UEI Number

c. Applicable discounts to the Government

d. POC name, address, and telephone number

5. Completed Provisions/Clauses

6. Please note that items italicized may/may not require a response. It is up to the offeror to review and respond to the entire RFP for those areas needing information and response. Failure to mark required provisions will result in a nonresponsive review and no rating will be given due to offerors failure to mark required responses.

7. Proposals responding to the RFP must be e-mailed to louis.c.browniii@irs.gov and tanya.r.burnett@irs.gov on or before 4PM ET November 18, 2026.

Questions about the RFP must be e-mailed to louis.c.browniii@irs.gov and tanya.r.burnett@irs.gov on or before 10/30/2026 4PM ET. Questions received may or may not be answered, and if answered will be answered through an amendment to the solicitation. The Government reserves the right not to answer questions received past the specified date.

**If there are any End User Language Agreements (EULA) or manufacturer software agreements that require IRS review and approval please submit at the time of your proposal.

mailto:louis.c.browniii@irs.gov mailto:tanya.r.burnett@irs.gov mailto:louis.c.browniii@irs.gov mailto:tanya.r.burnett@irs.gov

TABLE OF CONTENTS

SECTION

I. Schedule of Supplies and Services II. Performance Work Statement (PWS)

III. Federal Acquisition Regulation (FAR) Clauses and Internal Revenue Service Requirements

IV. Solicitation Provisions V. Attachments

LINE ITEM TABLE

SECTION I

Schedule of Supplies and Services

Base Period December 18, 2026 – December 17, 2027

CLIN Description Unit Price QTY Unit Cost

0001 Tax Analyzer Enterprise Licenses $ 130 EA $

0002 Tax Planner Licenses $ 150 EA $

Tax Analyzer and Tax Planner Technical Support for Users

$ 12 MO $

IMS Tax Engine Middleware Maintenance for Tax Analyzer and Tax Planner combined (including e-file)

$ 1 JB $

IMS Tax Engine Middleware Support for both Tax Analyzer and Tax Planner combined

$ 12 MO $

Training Session A: One (1) yearly face to face training for up to 25 people covering Tax Analyzer at no cost

JB

Training Session B: Quarterly (4) virtual training, such as WebEx or SABA, for all licensed Tax Analyzer users at no cost

Training Session C: One (1) yearly face to face training for up to 25 people covering Tax Planner at no cost

$ 1 JB $

Training Session D: Quarterly (4) virtual licensed Tax Planner users at no cost

0010 Surge CLIN for Tax Analyzer licenses $ 20 EA $

0011 Surge CLIN for Tax Planner licenses $ 20 EA $ Total: $

Option Period 1 December 18, 2027 – December 17, 2028

CLIN Description Unit Price QTY Unit Cost

1001 Tax Analyzer Enterprise Licenses $ 130 EA $

1002 Tax Planner Licenses $ 150 EA $

Tax Analyzer and Tax Planner Technical Support for Users

$ 12 MO $

IMS Tax Engine Middleware Maintenance for Tax Analyzer and Tax Planner combined (including e-file)

IMS Tax Engine Middleware Support for both Tax Analyzer and Tax Planner

MO

Training Session A: One (1) yearly face to face training for up to 25 people covering

Training Session C: One (1) yearly face to

1009 Training Session D: Quarterly (4) virtual $ 4 JB $

1010 Surge CLIN for Tax Analyzer licenses $ 20 EA $

1011 Surge CLIN for Tax Planner licenses $ 20 EA $ Total: $

Option Period 2 December 18, 2028– December 17, 2029

CLIN Description Unit Price QTY Unit Cost

2001 Tax Analyzer Enterprise Licenses $ 130 EA $

2002 Tax Planner Licenses $ 150 EA $

Tax Analyzer and Tax Planner Technical Support for Users

$ 12 MO $

IMS Tax Engine Middleware Maintenance for Tax Analyzer and Tax Planner combined

Training Session A: One (1) yearly face to face training for up to 25 people covering Tax Analyzer at no cost

$ 1 JB $

Training Session B: Quarterly (4) virtual training, such as WebEx or SABA, for all

$ 4 JB $

Training Session D: Quarterly (4) virtual training, such as WebEx or SABA, for all licensed Tax Planner users at no cost

$ 4 JB $

2010 Surge CLIN for Tax Analyzer licenses $ 20 EA $

2011 Surge CLIN for Tax Planner licenses $ 20 EA $ Total: $

Option Period 3 December 18, 2029 – December 17, 2030

CLIN Description Unit Price QTY Unit Cost

3001 Tax Analyzer Enterprise Licenses $ 130 EA $

3002 Tax Planner Licenses $ 150 EA $

Tax Analyzer and Tax Planner Technical Support for Users

IMS Tax Engine Middleware Maintenance for Tax Analyzer and Tax Planner combined

IMS Tax Engine Middleware Support for both Tax Analyzer and Tax Planner

Training Session C: One (1) yearly face to face training for up to 25 people covering

Training Session D: Quarterly (4) virtual

3010 Surge CLIN for Tax Analyzer licenses $ 20 EA $

3011 Surge CLIN for Tax Planner licenses $ 20 EA $ Total: $

Option Period 4 December 18, 2030 – December 17, 2031

CLIN Description Unit Price QTY Unit Cost

4001 Tax Analyzer Enterprise Licenses $ 130 EA $

4002 Tax Planner Licenses $ 150 EA $

Tax Analyzer and Tax Planner Technical Support for Users

$ 12 MO $

IMS Tax Engine Middleware Maintenance for Tax Analyzer and Tax Planner combined

Training Session B: Quarterly (4) virtual training, such as WebEx or SABA, for all

$ 4 JB $

Training Session D: Quarterly (4) virtual training, such as WebEx or SABA, for all licensed Tax Planner users at no cost

$ 4 JB $

4010 Surge CLIN for Tax Analyzer licenses $ 20 EA $

4011 Surge CLIN for Tax Planner licenses $ 20 EA $ Total: $

Grand Total:

SECTION II

Performance Work Statement (PWS)

1. Scope

This Performance Work Statement (PWS) defines the requirements for the acquisition, integration, maintenance, and support of Commercial Off-The-Shelf (COTS) tax software products, along with associated middleware and technical services.

The objective is to ensure continuity of operations for LB&I and Appeals by maintaining compatibility between IRS systems and industry-standard tax software used by taxpayers. These tools enable efficient processing of complex tax computations and support IRS compliance and enforcement activities.

The Contractor shall provide software licenses, maintenance, technical support, integration services, and training to ensure optimal system performance and alignment with evolving tax laws.

2. Applicable Documents and Definitions

2.1 Applicable Documents

The Contractor shall comply with the latest versions of the following statutes, regulations, standards, policies, and guidance, as applicable to the performance of this contract. The Contractor shall comply with all applicable FAR clauses incorporated into the solicitation and resulting contract.

• The Federal Acquisition Regulation (FAR) establishes the uniform policies and procedures governing the acquisition of supplies and services by executive agencies of the Federal Government.

• The Treasury Acquisition Regulation (TAR) supplements the Federal Acquisition Regulation (FAR) and establishes acquisition policies and procedures specific to the U.S.

Department of the Treasury. The Contractor shall comply with applicable TAR requirements incorporated into this contract.

• Internal Revenue Manual (IRM) 10.23 – Information Technology Security establishes the Internal Revenue Service's Information Technology (IT) security policies, procedures, and requirements for protecting IRS information systems, sensitive information, and information technology resources.

• The Federal Information Security Modernization Act (FISMA) establishes a comprehensive framework for protecting Federal information systems and information through risk management, continuous monitoring, and security controls.

• National Institute of Standards and Technology (NIST) Special Publication (SP) 800-53.

NIST SP 800-53, Security and Privacy Controls for Information Systems and Organizations, provides the catalog of security and privacy controls used by Federal agencies to protect information systems and organizational operations. The Contractor shall implement applicable controls as required by the IRS.

• Homeland Security Presidential Directive 12 (HSPD-12) establishes a Government-wide standard for secure and reliable identification of Federal employees and contractors requiring physical and logical access to Federal facilities and information systems.

• Section 508 of the Rehabilitation Act of 1973, as amended, requires Federal agencies to ensure that information and communication technology (ICT) is accessible to individuals with disabilities. All software, documentation, training materials, and deliverables provided under this contract shall comply with applicable Section 508 accessibility requirements.

• Privacy Act of 1974 (5 U.S.C. § 552a) – Establishes requirements for the collection, maintenance, use, and protection of personally identifiable information (PII) maintained by Federal agencies. The Contractor shall comply with all applicable Privacy Act requirements when handling IRS information.

2.2 Definitions

• COR (Contracting Officer’s Representative): Individual designated by the Contracting Officer to monitor technical performance and manage contract administration functions.

• TPOC (Technical Point of Contact): Government technical representative responsible for day-to-day technical oversight and coordination with the Contractor.

• CO (Contracting Officer): Government official with authority to authorize, administer, and terminate contracts.

• PM (Project Manager): Contractor-designated individual responsible for overall contract execution, coordination, performance management, and communication with the Government.

• GFE (Government Furnished Equipment): Equipment provided by the Government for Contractor use in performance of the contract.

• GFP (Government Furnished Property): Property in the possession of, or directly acquired by, the Government and subsequently made available to the Contractor.

• Tax Analyzer: Commercial off-the-shelf tax software used for complex corporate tax analysis and computations.

• Income Tax Planner: Commercial off-the-shelf tax software used for tax planning and forecasting of income tax liabilities.

• Large Business and International Division (LB&I): is responsible for tax administration activities for domestic and foreign businesses with a United States tax reporting requirement and assets equal to or exceeding $10 million as well as the Global High Wealth and International Individual Compliance programs.

• Upgrade: Functional changes including tax law updates, enhancements, or major fixes.

• License: Authorization for a single user/workstation to access the software.

• Software Maintenance: Includes updates, patches, enhancements, and error corrections.

• Workstation: Desktop or laptop used by IRS personnel.

• Commercial Software: products and associated support.

• IMS Middleware: Middleware enabling integration between IRS systems and vendor software.

• Service Level Agreement (SLA): The measurable response, resolution, and performance requirements established in Section 4.3 and monitored through the Quality Assurance Surveillance Plan (QASP).

3. Period of Performance The Period of Performance (PoP) defines the timeframe in which the Contractor shall perform all required services, provide deliverables, and maintain operational support in accordance with this

PWS.

3.1 Contract Ordering Period

• Base Year: December 18, 2026 – December 17, 2027

• Option Year 1: December 18, 2027 – December 17, 2028

• Option Year 2: December 18, 2028 – December 17, 2029

• Option Year 3: December 18, 2029 – December 17, 2030

• Option Year 4: December 18, 2030 – December 17, 2031

The Government may exercise the option periods in accordance with FAR 52.217-9, Option to Extend the Term of the Contract, and any other applicable contract clauses.

3.2 Continuity of Services

The Contractor shall ensure continuity of services across all periods of performance, including transition between base and option years. There shall be no degradation in service levels during transition periods.

3.3 Transition Requirements

If applicable, the Contractor shall:

• Support transition-in activities at the beginning of the Base Year

• Support transition-out activities at the end of the contract period or upon contract termination

• Provide knowledge transfer, documentation, and system access support to the Government or successor contractor

3.4 Performance Commencement

• Contractor’s performance shall begin only after contract award and upon receipt of a valid task/order (if applicable)

• Contractor personnel shall not begin work on this contract until all security requirements, including staff-like access approval, are satisfied

3.5 Place of Performance

The contractor must maintain a list of where the work location is for each contract employee. Work shall be performed at Government facilities, Contractor facilities, remote, or hybrid environments as approved by the COR. The Contractor shall support both on-site and remote operations as required.

3.6 Hours of Operation

The Contractor shall perform work during standard IRS business hours unless otherwise approved by the COR. Standard business hours are defined as Monday through Friday, excluding Federal holidays, typically between 8:00 AM and 5:00 PM local time at the place of performance.

The Contractor shall:

• Not perform routine work on Federal holidays unless specifically authorized by the COR

• Provide support for critical incidents outside normal business hours, as required

• Coordinate any work outside standard hours in advance with the COR The following Federal holidays are observed by the Government:

• New Year’s Day

• Birthday of Martin Luther King, Jr.

• Washington’s Birthday (Presidents Day)

• Memorial Day

• Juneteenth National Independence Day

• Independence Day

• Labor Day

• Columbus Day

• Veterans Day

• Thanksgiving Day

• Christmas Day

When a holiday falls on a Saturday, the preceding Friday will be observed as the holiday. When a holiday falls on a Sunday, the following Monday will be observed as the holiday.

No work shall be conducted on these holidays without prior written approval from the COR. Work performed outside standard hours, including holidays and weekends, shall be coordinated and approved in advance, and shall be billed at the contractually agreed rates unless otherwise specified.

In the event a new Federal holiday is established by law, Executive Order, or other official Government action during the period of performance, such holiday shall be recognized as a non-workday under this contract. The Contractor shall comply with the same requirements applicable to existing Federal holidays, including restrictions on work performance and the need for prior COR approval.

4. Requirements

4.1 Software and Licensing

The Contractor shall provide:

• Scalability and administration of 130 Tax Analyzer Enterprise licenses, with capacity to provide up to 20 additional licenses under the applicable Surge CLIN; and administration of 150 Tax Planner licenses, with capacity to provide up to 20 additional licenses under the applicable Surge CLIN. Administration of Surge CLINs must be authorized by the Contracting Officer

• Associated technical support packages

• The Contractor shall provide software maintenance, updates, upgrades, and legislative/regulatory updates throughout contract performance.

4.1.1 Functional Software Maintenance

The software must:

• Directly import IRS e-filed returns and Large Business and International Imaging Network (LIN) returns.

• Import tax return information using XML or other Government-approved electronic formats.

• Maintain Entity Logs, IDR Logs, and Proposed Adjustment Logs.

• Support Forms 4549, 4549-A, 4549-B, 5278, 5701, 870, and supporting schedules.

• Support IRS examination activities through generation and management of applicable examination documentation.

• Operate without requiring a network connection.

• Contain user assistance that remains available without closing the application.

• Provide integrated user assistance explaining calculations, applicable tax rules, and supporting reference material.

4.1.2 Individual Audit Support

The software must:

• Automate carryforward and carryback calculations for applicable tax attributes.

• Identify discrepancies between taxpayer-provided information and Federal Form 1040 calculations.

• Support comparison of up to 20 scenarios simultaneously.

• Support comparative analysis using multiple calculation scenarios.

• Support projections for up to 20 tax years.

• Support management of federal individual income tax attributes across multiple tax years.

4.1.3 Individual Analytical Capabilities

The software must:

• Calculate applicable federal tax credits and exclusions as authorized under current tax law.

• Automatically calculate applicable statutory limitations, thresholds, and phase-outs including, but not limited to: Personal Exemptions; Standard Deduction; Itemized Deductions; Passive Activity Income and Loss; Retirement Contribution Limitations; Earned Income Tax Credit; Schedule K-1 limitations; Section 1231 gains/losses; and Capital gain and loss limitations.

• Support computation of, as applicable: Regular Tax; Alternative Minimum Tax; Alternative Capital Gains; Self-Employment Tax; Estimated Tax; Net Investment Income Tax;

Additional Medicare Tax; Affordable Care Act Recapture Tax.

• Accurately compute federal individual income taxes.

4.1.4 Individual Tax Computation Capabilities

The software must:

• Automatically post Forms 5701 to tax computations and examination reports.

• Directly import IRS e-filed returns and Large Business and International Imaging Network (LIN) returns.

• Import tax return information using Extensible Markup Language (XML) or other Government-approved electronic formats.

• Maintain Entity Logs, IDR Logs, and Proposed Adjustment Logs.

• Support management of examination records and audit documentation.

• Specifically support Forms 4549, 4549-A, 4549-B, 5278, 5701, 870, and associated supporting documentation.

• Support IRS examination activities through generation and management of applicable examination forms, reports, schedules, and worksheets.

• Operate without requiring a network connection (offline capability).

• Contain user assistance that remains available without requiring the user to exit or close the application.

• Provide integrated user assistance sufficient to explain calculated values, applicable tax rules, and related reference information.

4.1.5 Corporate Audit Support

The software must:

• Automate applicable carryforward and carryback calculations for tax attributes including, but not limited to, NOLs, FTCs, AMT, General Business Credits, and charitable contributions.

• Identify discrepancies or inconsistencies between taxpayer-provided information and Federal Form 1120 calculations.

• Support comparison of up to 30 simultaneous scenarios.

• Support comparative tax analysis using multiple calculation scenarios.

• Support management of federal corporate tax attributes across multiple tax years.

4.1.6 Corporate Analytical Capabilities

The software must:

• Support computation of, as applicable: Regular Tax; Alternative Minimum Tax (AMT); Net Operating Losses (NOLs); Dividends-Received Deduction (DRD); Charitable Contributions Deduction (CCD); Fiscal, short, and 52/53-week tax years; General Business Credits (GBC); Foreign Tax Credits (FTC); Separate Limitation Losses (SLL); Overall Foreign and Domestic Losses (OFL/ODL); Foreign Taxes Deemed Paid; AMT Foreign Tax Credit;

Foreign Oil and Gas Extraction Income (FOGEI); Base Erosion and Anti-Abuse Tax (BEAT); Global Intangible Low-Taxed Income (GILTI); Foreign-Derived Intangible Income (FDII); and IRC Section 250 Deduction.

• Accurately compute federal corporate income taxes applicable to domestic corporations.

4.1.7 Corporate Tax Computation Capabilities

The software must accurately compute federal corporate income taxes applicable to domestic corporations.

The software must support computation of, as applicable:

• Regular Tax

• Alternative Minimum Tax (AMT)

• Net Operating Losses (NOLs)

• Dividends-Received Deduction (DRD)

• Charitable Contributions Deduction (CCD)

• Fiscal, short, and 52/53-week tax years

• General Business Credits (GBC)

• Foreign Tax Credits (FTC)

• Separate Limitation Losses (SLL)

• Overall Foreign and Domestic Losses (OFL/ODL)

• Foreign Taxes Deemed Paid

• AMT Foreign Tax Credit

• Foreign Oil and Gas Extraction Income (FOGEI)

• Base Erosion and Anti-Abuse Tax (BEAT)

• Global Intangible Low-Taxed Income (GILTI)

• Foreign-Derived Intangible Income (FDII)

• IRC Section 250 Deduction

4.1.8 Associated Technical Support Packages

The Contractor shall provide comprehensive technical support packages for all licensed users.

These support packages shall be included as part of the license and shall not incur added costs beyond the agreed contract price.

The associated technical support packages for all users must include, at a minimum:

• Access to Tier 2 technical support services for all licensed users

• Help desk services via toll-free telephone and electronic support channels

• Assistance with software functionality, error resolution, and troubleshooting

• Guidance on tax computations, including explanations and references to applicable tax laws, regulations, and rulings

• Access to software updates, patches, and enhancements as part of maintenance

• User access to documentation, knowledge bases, and FAQs

• Support for installation, configuration, and updates

• Escalation procedures for unresolved or complex issues

• Support coverage during standard IRS business hours, with provisions for critical issue escalation

The Contractor shall ensure that support provided to the IRS is at least equivalent to the level of support provided to its commercial customers and shall not impose additional restrictions or limitations on IRS users.

4.2 Technical Support

The Contractor shall provide comprehensive, multi-tier technical support services to ensure continuous system availability and performance.

All Contractor personnel providing technical support shall satisfy the personnel security, background investigation, and staff-like access requirements specified in Section 7 of this Performance Work Statement prior to performing work under the contract.

4.2.1 Support Tier Structure

• Tier 1 (Level 1 – Help Desk / Initial User Support)

• Tier 2 (Level 2 – Advanced Technical Support)

• Tier 3 (Level 3 – Vendor Engineering / Expert Support)

• Tier 4 (Level 4 – Product Engineering or Development Team, only if applicable)

4.2.2 Escalation Requirements

Incident Priority Escalate to Tier 2 Escalate to Tier 3

Critical Thirty (30) minutes One (1) hour

High Two (2) hours Four (4) hours

Medium Four (4) hours One (1) business day

Incident Priority Escalate to Tier 2 Escalate to Tier 3

Low As needed As needed

4.2.3 Service Levels

Service Level Agreements (SLAs) are defined in Section 4.3.

4.3 Help Desk Operations

Provide centralized help desk with toll-free number and direct access to technical support specialists.

The Contractor shall operate a ticketing system that tracks, prioritizes, and reports on all submitted requests.

Priority Severity Description Response Time Resolution Target

Priority 1 Critical System down No later than thirty

(30) minutes

No later than eight (8) business hours

Priority 2 High Major Impact One (1) hour One (1) business day

Priority 3 Medium Partial Impact Four (4) hours No later than three (3) business days

Priority 4 Low Cosmetic Issue One (1) business day

No later than ten (10) business days

Business hours are Monday–Friday, 08:00–17:00 local time, excluding Federal holidays.

Scheduled maintenance windows approved by IRS are exempt from Service Level Agreement (SLA) calculations.

The Contractor shall provide comprehensive Tier 2 technical support services to ensure continuous system availability and user productivity.

The Contractor shall:

• Provide centralized help desk support accessible via a toll-free number and electronic ticketing system

• Assign a unique tracking number to every incident, service request, and enhancement request.

• Operate during standard IRS business hours, with escalation procedures for critical issues

• Categorize and prioritize incidents based on severity levels agreed upon with the COR

• Escalate unresolved or high-impact issues in accordance with documented escalation procedures

• Maintain a knowledge base of known issues, resolutions, and FAQs accessible to IRS users

• Provide Root Cause Analysis (RCA) reports for all Priority 1 incidents and recurring Priority 2 incidents

• Provide documentation of support performance, including ticket metrics, response times, resolution times, backlog, trends, and corrective actions

4.4 Data Rights and Source Code Ownership

All IRS-specific data and enhancements are Government property which includes IRS data and Federal records remain subject to applicable Government ownership, custody, disclosure, and records-management requirements. Rights in commercial computer software, commercial software documentation, pre-existing contractor materials, and specially developed deliverables shall be governed by the applicable contract clauses and expressly negotiated license terms. The contractor shall identify all asserted restrictions and third-party license terms in its proposal for Government review. For IRS-specific software, interfaces, and documentation developed under this contract, the contractor shall deliver the items and rights expressly identified in the contract. No blanket transfer of copyright, ownership, or unlimited rights in commercial or pre-existing source code is implied. Final data-rights and source-code delivery terms require Contracting Officer and Legal approval before solicitation release.

If developed under the contract, the Government shall have unlimited rights to the source code.

4.5 Integration Support

The Contractor shall provide integration, maintenance, and enhancement support for IRS case management systems to ensure seamless interoperability between IRS systems and vendor oftware.

The Contractor shall:

• Support integrations with IRS-approved systems identified by the COR

• Implement updates to support evolving tax processing needs

• Enable and maintain XML data import/export capabilities, including integration with IRS return systems

• Develop and maintain IRS-specific enhancements such as agent reports, audit logs, and data validation tools

• A fully integrated tax software must be tested, approved by the IRS, and implemented

• Perform integration testing prior to deployment

• The contractor shall provide sixty (60) business days advance notice of planned deployments and obtain written approval from the COR prior to implementation.

• Provide documentation for all integration changes, including technical specifications and user impacts

• Ensure backward compatibility to prevent disruption to existing workflows

4.6 Training

The Contractor shall develop and deliver comprehensive training to IRS personnel.

• Provide two annual 40-hour training sessions to accommodate as many as 25 participants, covering software functionality, updates, and tax law changes

• Provide quarterly virtual 1-hour training sessions accessible to all licensed users

• Develop and maintain training materials, including user guides, quick reference guides, and recorded sessions

• Ensure all training materials are compliant with Section 508 accessibility requirements in accordance with paragraph 4.8.2

• Update training content to reflect software updates and tax law changes

4.7 Software Maintenance

The Contractor shall provide comprehensive software maintenance services to ensure the software remains current, secure, and fully functional.

The Contractor shall:

• Provide all software updates, upgrades, and patches at no additional cost to the Government

• The software must be updated to incorporate tax law changes and regulatory updates o Vendor must monitor legislative and IRS changes continuously o Provide impact analysis within two (2) business days o Implement critical changes within ten (10) business days o Ensure no disruption to filing or payment processing

• Maintain compatibility within the supported operating systems in use within the IRS environment

• Provide notification of upcoming releases and changes that may impact IRS operations

• Perform integration testing prior to deployment

• Provide release notes and documentation for all updates

• Ensure continued support for all versions in use by the IRS during the period of performance

• Coordinate with IRS for deployment schedules to minimize operational impact

• Address software defects and vulnerabilities in a timely manner consistent with 4.3 Service Levels

4.8 Major Version Release Documentation

The Contractor shall provide software approval package prior to implementation of each release.

4.8.1 IPv6 Conformance Documentation

The Contractor shall provide an IPv6 Conformance Statement on official company letterhead, signed by an authorized technical representative or executive (not a sales representative). The statement shall confirm that the software is fully compatible with IPv6-only network configurations and does not implement its own networking stack independent of the operating system.

4.8.2 Section 508 Compliance Documentation

In addition to ensuring that all training materials meet Section 508 requirements, the Contractor shall provide Section 508 compliance documentation for all software delivered under this contract.

The Contractor shall submit a completed IRS-approved Standalone Section 508 Questionnaire.

5. Deliverables All deliverables shall be submitted to the COR for approval.

Deliverable Frequency Due Date Format Reference

Root Cause Analysis (RCA) Report

As Required Within five (5) business days after notification

PDF 4.3

Fully Integrated Tax Software

Initial Due by March 31, PDF 4.5

Fully Integrated Tax Software Test Results

Initial Due by March 26, PDF 4.5

Integration Updates & Documentation

Annual + Updates

No Later than sixty

(60) calendar days before deployment

PDF 4.5

Integration Test Results Initial + Updates

No Later than sixty

(60) calendar days before deployment

PDF 4.5

Training Delivery (Annual & Quarterly)

Annual + Quarterly

Within three (3) business days following each training session

Presentation/PDF 4.6

Training Materials & Records

Initial + Updates

Within three (3) business days following each training session

PDF 4.6

Software Maintenance (Critical Changes)

Initial + Updates

No Later than ten

(10) calendar days before deployment

PDF 4.7

Software Maintenance (Release Notifications)

Initial + Updates

Within sixty (60) calendar days prior to implementation

PDF 4.7

Software Release Notes & Documentation

Initial + Updates

Within sixty (60) calendar days prior to implementation

PDF 4.7

Software Impact Analysis Initial + Updates

Within two (2) business days after notification

PDF 4.7

Software Testing Results & Validation

Initial + Updates

Within thirty (30) calendar days prior to implementation

PDF 4.7

Software Approval Package

Initial + Updates

Within thirty (30) calendar days prior to implementation

PDF 4.8

Monthly Technical Status Report

Monthly Within five (5) business days from previous month

PDF 5.1.1

Quarterly Program Review

Quarterly Within five (5) business days from previous quarterly month

Presentation/PDF 5.1.2

Contract Staff Status Report

Bi-weekly Within one (1) business day prior to scheduled meeting

Excel 5.1.3

Risk Management Report

Quarterly Within five (5) business days from previous quarterly month

PDF 5.1.4

Configuration Management Plan

Initial + Updates

No later than ten

(10) calendar days after contract award

PDF 5.1.5

COOP Plan Initial + Updates

No Later than ten

(10) calendar days after contract award

PDF 5.1.6

SLA & Help Desk Performance Report

Monthly Within five (5) business days from previous month

PDF 5.1.7

Cybersecurity Compliance Report

Monthly Within five (5) business days from previous month

PDF 5.1.8

Quality Control Plan Initial + Updates

No Later than ten

(10) calendar days after contract award

PDF 5.1.9

IPv6 Conformance Documentation

Initial + Updates

Within sixty (60) days before deployment

PDF 5.1.11

Section 508 Compliance Documentation

Initial + Updates

Within sixty (60) days before deployment

PDF 5.1.12

Security Incident Reports As Required Within one (1) hour of Incident

PDF 7

Security Training Records

Annual No later than sixty

(60) business days after June

PDF 7

Invoice Submission Monthly No later than the 15th calendar day from previous month

PDF 7

5.1 Deliverable Definitions

All due dates identified in this section are on calendar days unless otherwise specified as business days. Business days are defined as Monday through Friday, excluding Federal holidays.

5.1.1 Monthly Technical Status Report

Shall include performance metrics, incident summaries, system status, risk status, progress against requirements, and contract employee name and hours identified for tasks invoiced.

5.1.2 Quarterly Program Review Meeting

Formal review of performance, risk management report (paragraph 5.5), deliverables, and strategic alignment.

5.1.3 Contract Staff Status Report (Bi-weekly)

Shall include current staffing names, onboarding/offboarding/revalidation/reinvestigation status, security clearance status, Government Furnished Equipment Status (PIV Card and Laptop), challenges, and any staffing risks.

5.1.4 Risk Management Report

Identification, assessment, mitigation strategies, and status of all program risks.

5.1.5 Configuration Management Plan (CMP)

Defines processes for controlling changes to software, middleware, and system integrations.

5.1.6 Continuity of Operations Plan (COOP)

Ensures continuity of critical services during disruptions.

5.1.7 Service Level Agreement (SLA) Performance Report

Tracks compliance with defined service levels (e.g., response time, resolution time, system availability) in accordance with 4.3 Service Levels.

5.1.8 Help Desk Support Performance Report

Provides detailed documentation of technical support performance including number of tickets, categories, response times, resolution times, backlog, and trends in accordance with paragraph

4.3. This report must contain the Quality Assurance Surveillance Plan (QASP) in accordance with paragraph 6.

5.1.9 Cybersecurity / Federal Information Security Modernization Act (FISMA) Compliance Report Provides documentation demonstrating compliance with FISMA, the Contractor shall comply with all applicable IRS Information Technology Security policies, including IRM 10.23, Information Technology Security, and all applicable subsections in effect during the period of performance, and applicable federal cybersecurity requirements. Includes incident reporting, vulnerability status, Plan of Action and Milestones (POA&M) updates, and security training compliance.

5.1.10 Vendor Quality Control Plan (QCP)

Describes the Contractor’s internal quality assurance processes, performance monitoring approach, and corrective action procedures aligned with the Government’s QASP. Provide detailed documentation of technical support performance including number of tickets, categories, response times, resolution times, backlog, and trends. This report shall support QASP monitoring and SLA validation.

5.1.11 IPv6 Conformance Documentation

The Contractor shall provide an IPv6 Conformance Statement on official company letterhead, signed by an authorized technical representative. The statement shall confirm compatibility with IPv6-only networks and shall be submitted prior to each release.

5.1.12 Section 508 Compliance Documentation

The Contractor shall provide Section 508 compliance documentation, including completion of the

IRS-approved Section 508 Questionnaire. Documentation shall be updated and submitted prior to each release.

6. Quality Assurance Surveillance Plan (QASP)

Performance Objective

Performance Standard

Acceptable Quality Level

(AQL)

Surveillance Method

Priority 1 (Critical) Incident Response

Initial response within 30 minutes of ticket creation.

95% compliance

Monthly SLA report; ticket sampling

Priority 1 (Critical) Incident Resolution

Resolution or acceptable workaround within 8 business hours.

report; RCA review

Priority 2 (High) Incident Response

Initial response within 1 hour.

report; ticket sampling

Priority 2 (High)

Resolution

Resolution within 1 business day.

90% compliance

Monthly SLA report

Priority 3 (Medium)

Initial response within 4 business hours.

Priority 3 (Medium)

Resolution within 2–3 business days.

Priority 4 (Low)

Initial response within 1 business day.

Priority 4 (Low)

Resolution within 5–10 business days.

Escalation Compliance

Incidents escalated in accordance with Section 4.2.2 escalation procedures.

Ticket audit;

escalation log review

Help Desk

Tickets are accurately categorized, prioritized, documented, and closed in accordance with established procedures.

Ticket sampling;

monthly Help Desk Performance Report

Root Cause Analysis (RCA)

RCA submitted for recurring or Priority 1 incidents within five (5) business days of incident closure.

100% compliance

Deliverable review

Software Updates

Updates, patches, and tax law changes delivered within required contractual timeframes.

100% on time

Deliverable review

Integration Support

Integration updates tested and deployed without degrading existing functionality.

98% successful implementation

Test validation;

COR review

Training Delivery Required annual and quarterly training 100% completion Attendance

Objective

Performance Standard

Acceptable Quality Level

(AQL)

Surveillance Method delivered as scheduled with supporting documentation.

records; COR review

Monthly Reporting

All required reports submitted accurately and on time.

100% on time Deliverable review

Security Compliance

Contractor personnel comply with the personnel security, staff-like access, and IT security requirements established in Section 7 of this PWS and applicable IRS security policies

Security audit;

COR review

Configuration Management

All software changes documented, approved, tested, and tracked.

Configuration records; change log review

Continuity of Operations

(COOP)

COOP maintained, reviewed, and updated annually or when significant changes occur.

Plan review

Cybersecurity Compliance

FISMA/IRM adherence 100% compliance Security reports;

audit results

7. Security Requirements The Contractor shall comply with all applicable IRS Information Technology Security policies, including IRM 10.23, Information Technology Security, and all applicable subsections in effect during the period of performance, the Federal Information Security Modernization Act (FISMA), and National Institute of Standards and Technology (NIST) guidelines.

Security requirements under this contract are mandatory and enforceable. Failure to comply may result in removal of personnel, suspension of work, or other contractual remedies as determined by the COR and provided to the Contracting Officer.

7.1 General Security Compliance

• Safeguard all IRS Sensitive but Unclassified (SBU) data and any other sensitive information accessed or generated under this contract

• Ensure compliance with all applicable Federal cybersecurity and privacy laws, regulations, and policies

• Implement administrative, technical, and physical safeguards to protect IRS data

• Ensure that all Contractor personnel understand and comply with IRS security requirements prior to performing work

7.2 Staff-Like Access Requirements

• Contractor personnel shall NOT begin work under this contract until staff-like access has been granted specific to this contract number

• Staff-like access shall only be granted after completion of required background investigations, submission of required documentation, and approval by IRS HCO Security

• Interim or escort access may only be granted at the discretion of the Government and shall be limited in scope and duration

• Contractor personnel denied staff-like access shall not perform any work under this contract

• The Contractor shall track and manage staff-like access approvals, expirations, and renewals for all personnel

7.3 Personnel Security and Background Investigations

• Submit all required onboarding documentation (e.g., OF-306, FCRA forms, Non-Disclosure Agreements, Proof of Citizenship, Selective Service Letter, etc.) when required to the COR

• Ensure all personnel complete fingerprinting and background investigation requirements prior to access being granted

• Maintain records of personnel security status and provide updates to the COR upon request

• Submit Reinvestigation requests within 6 months prior to expiration of current staff-like access

• Submit Revalidation requests within 2 months prior to expiration of current staff-like access

• Immediately remove personnel from contract performance upon notification of access denial, suspension, or revocation and provide status to the COR

All onboarding, revalidation, and reinvestigation requests shall be submitted using the IRS-approved Resource Access Control (RAC) Excel document or other electronic means as designated by the COR. The Contractor shall ensure submissions are complete, accurate, and submitted as required to the COR. (Note: COR will provide Excel document to be used to track the status of each contract employee).

7.4 Access Control and System Security

The Contractor shall:

• Ensure access to IRS systems and data is restricted to authorized personnel on a need-to-know basis

• Submit Business Entitlement Access Request System (BEARS) requests for system access as required

• Ensure all work is performed using Government Furnished Equipment (GFE) unless otherwise authorized

• Prohibit the storage of IRS data on non-Government systems unless explicitly authorized in writing

• Ensure proper handling, transmission, and storage of IRS data in accordance with security requirements

7.5 Training and Awareness

• Ensure all personnel complete mandatory IRS IT Security Awareness Training (SAT) and Unauthorized Access (UNAX) training within thirty (30) calendar days of receiving initial PIV card and Government-furnished laptop, and annually thereafter. Once the vendor has access to the IRS systems, these courses can be downloaded at current IRS contractor training site or if the vendor does not have access, upon request, the COR will provide copies of the training documents. If the contract person does not have access, the vendor will administer the courses and sign off on Form 11370, and the contract person will sign off on Form 14616. Upon request, the COR will provide a copy of the forms.

o IRS Annual Cybersecurity Awareness Training o Facilities Management and Security Services Physical Security Mandatory Briefing o Privacy, Information Protection, and Disclosure Briefing o Insider Threat Awareness Briefing o Records Management Awareness o Introduction to Unauthorized Access (UNAX) briefing for IRS Contractors o IRS CUI General Awareness Briefing o Inadvertent Sensitive Information

• Ensure all personnel complete Disclosure Awareness Training prior to accessing SBU data and annually thereafter

• Maintain documentation of training completion and provide verification to the COR upon request

• Ensure personnel understand responsibilities related to Unauthorized Access (UNAX), data protection, and incident reporting

7.6 Incident Reporting and Response

• Report all actual or suspected security incidents, breaches, or unauthorized disclosures immediately upon discovery, but no later than one (1) hour after identification

• Notify the COR and designated IRS security officials in accordance with IRS incident reporting procedures

• Support incident investigation, containment, and remediation activities

• Document all incidents and corrective actions taken

7.7 Data Protection and Privacy

The Contractor shall:

• Ensure all IRS data remains the property of the Government

• Not disclose, reproduce, or use IRS data for any purpose other than contract performance

• Ensure all data is returned to the Government or securely destroyed upon contract completion or termination

• Comply with all applicable privacy and disclosure laws and regulations

7.8 Continuous Monitoring and FISMA Compliance

The Contractor shall:

• Support FISMA compliance activities, including reporting and audits

• Maintain and update Plans of Action and Milestones (POA&M) for identified vulnerabilities

• Provide monthly Cybersecurity / FISMA Compliance Reports as defined in Section 5

• Cooperate with Government security assessments, audits, and reviews

8. Invoicing and Payment The Contractor shall submit accurate and complete invoices for services performed under this contract.

Invoices must be submitted monthly by the 15th and must include required labor and contract details.

Each invoice shall clearly identify, at a minimum:

• Contract employee name(s) performing the work

• Description of work performed for the billing period

• Number of hours billed per employee

• Applicable labor category and rates (if applicable)

• Period of Performance

• Contract number or Technical Order (TO) number

• Invoice number

• Company name

• Invoice billing date

Invoices shall align with submitted deliverables and supporting documentation for the billing period.

For labor billing to the IRS, the contract employee must be active on the contract. All non-compliant invoices will be rejected. All required monthly reports must accompany the invoice and provided to the COR.

9. Quality Assurance

The Government will monitor Contractor performance in accordance with the Quality Assurance Surveillance Plan (QASP). The QASP establishes performance standards, acceptable quality levels (AQLs), and surveillance methods for all…