A23 Description_of_Need.pdf

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Electronic Tax Research
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HQ042326QE006
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This document is a Statement of Objectives (SOO) for the Defense Finance and Accounting Service (DFAS) Office of General Counsel (OGC) seeking an electronic tax research solution. DFAS requires a comprehensive online legal research tool with individual attorney access, featuring searchable resources including Federal and State tax statutes dating back 75 years, IRS rulings and regulations, Federal Tax Court decisions, international tax laws, and tax treaty translations. The solution must provide annotated content, "google-like" free text and cite-specific searches, and include user training, with individual user passwords and the ability to save research queries for a minimum of 30 days.

The contract specifies a one-year subscription starting 1 November 2025, with advance billing through the Wide Area Work Flow (WAWF) method and potential usage breakout by user. Key requirements include comprehensive access to current and historical tax-related materials across federal, state, and international jurisdictions, with direct links between statutes, regulations, rulings, and other tax documentation. The research tool is intended to supplement existing legal research resources used by DFAS OGC's Military and Civilian Pay Law Directorate for taxation issue research and advisory services.

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Defense Finance and Accounting Service (DFAS) Office of General Counsel (OGC)

Electronic Tax Research

Background

DFAS’s OGC provides a full range of legal services for all aspects of the DFAS mission.

Within OGC, the Military and Civilian Pay Law Directorate (MCP) regularly advises on taxation issues. The current research tools available to DFAS OGC lack a comprehensive tax research solution. DFAS, OGC requires access to a specialized online legal research tool tailored to Federal, State, and international tax law.

DFAS requires a comprehensive tax research solution that contains current and historical Federal and State statutes, legislative history, and regulations; IRS rulings, regulations, procedures, memorandum, notices, and announcements. The solution must provide access to tax statutes and regulations that include annotations to applicable Revenue Rulings, Revenue Procedures, IRS Office of Chief Counsel Decisions, Private Letter Rulings, and Regulations.

DFAS also requires the solution to provide tax and payroll analysis, commentary, journals, and treatises. The solution should be easily searchable through free text “google-like” searches and also available to provide results through cite specific searches. The tax legal research solution will supplement generalized online legal research tools DFAS OGC already leverages.

Scope

1. License(s) for individual attorney access to a searchable online tax legal research solution.

2. Each user should have an individual password.

3. The solution must include a wide range of searchable tax-related resources and must include at a minimum:

Ability to search and access Federal Tax statutes (current and previous going back a minimum of 75 years). Current federal tax statutes must include annotations that link directly to applicable Internal Revenue Service Regulations, Revenue Rulings, Revenue Procedures, Office of Chief Counsel Decisions, Private Letter Rulings, IRS Manual, and Publications.

Ability to search legislative history for current and previously enacted Federal Tax statutes.

Ability to search and access current and archived Tax Statutes for all 50 states and the Territories of the United States with annotations to applicable state or U.S.

Territory administrative materials.

Ability to search and access International Tax Laws.

English translations of Tax Treaties and agreements.

Ability to search and access Internal Revenue Service Regulations, Revenue Rulings, Revenue Procedures, IRS Office of Chief Counsel Decisions, Private Letter Rulings, IRS Manual, and Publications.

Ability to search and access Federal Tax Court decisions

4. Comprehensive user training for licensees at their work locations or virtually.

5. Ability to save and view recent and historical (minimum of 30 days) user research and queries.

6. An advance billing to DFAS via the Wide Area Work Flow (WAWF) method. The contractor should offer a usage breakout by user if requested. Payment should be made in advance for the one-year subscription with a projected start date of 1 November 2025.

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