Attachment 1 - Requirements Document - LPEPS 4.28.2026.pdf

Requirements/Specifications/Description Document

Internal Revenue Service Large Business & International

Learning & Professional Education Program Subscription Service

April 26, 2026

1.0 General

1.1 Introduction and Background

The Internal Revenue Service (IRS) is responsible for administering and enforcing the Internal Revenue laws of the United States. These laws include federal statutes, regulations, litigation, and procedural rulings that routinely change and require tax professionals to maintain real-time awareness and technical knowledge.

The Large Business and International (LB&I) division support this mission by overseeing tax administration for domestic and foreign businesses with U.S. tax reporting requirements, high-wealth individuals and international taxpayers.

LB&I operates in a highly technical and data-driven environment, addressing complex tax issues involving multinational enterprises, cross-border transactions, transfer pricing, financial products, and partnerships. The division employs a multidisciplinary workforce including revenue agents, attorneys, economists, and subject matter experts who rely on advanced technical knowledge and continuous professional development to effectively carry out compliance, enforcement, and taxpayer service activities.

To support these responsibilities, LB&I personnel require ongoing access to high-quality, current, and authoritative training resources in tax law, accounting, finance, and related disciplines. This Performance Work Statement (PWS) establishes the requirement for a subscription-based professional education system that enables LB&I personnel to maintain technical proficiency, meet continuing education requirements, and remain current with evolving laws, regulations, and emerging tax issues in support of the IRS mission.

1.2 Objective

LB&I requires unlimited access to a training subscription with a centralized digital library of accredited continuing education programs, course materials, and technical publications designed to support a minimum of 3,500 compliance employees.

This includes access to a broad catalog of continuously updated content covering multiple practice areas, enabling employees to maintain professional competencies, satisfy continuing education requirements (e.g., National Association of State Boards of Accountancy (NASBA), IRS Continuing Education, and other Continuing Professional Education and Continuing Legal Education (CPE/CLE) equivalents where applicable), and remains current with evolving tax laws, regulatory developments, and emerging issues.

1.3 Scope of Work

The Contractor must provide the LB&I with access to a commercially available, subscription-based professional education website. The scope is limited to subscription access to the Contractor’s existing content library and delivery system and does not include custom course development or a Contractor-operated learning management system (LMS).

The Contractor must provide on-demand access to a comprehensive catalog of training programs, publications, and technical resources across multiple subject areas, including tax, accounting, finance, corporate law, ethics, and other related topics. The catalog must be sufficient in scope and volume to support users in meeting continuing education requirements for maintaining Certified Public Accountant (CPA), Enrolled Agent (EA), and Attorney Bar licenses.

This scope supports a minimum of 3,500 LB&I users by providing scalable, standardized access to high-quality, continuously updated training resources that support professional competency, certification requirements, and mission-critical tax administration functions.

1.4 Type of Contract Contemplated

This will be a must Firm-Fixed-Price (FFP) contract for commercial services.

1.5 Period of Performance

The period of performance of this contract will be for one base year of 12 months and two option years of 12 months each. The contract must not exceed the total of 42 months if Federal Acquisition Regulation (FAR) Part 52.217-8 Option to Extend Services is exercised. The start date will be the date of award.

1.6 Place of Performance

The primary place of performance for this requirement must be the Contractor’s commercially hosted website through which all training content and publications are delivered and accessed via a web browser.

LB&I personnel must be able to access the system remotely from Government facilities and approved telework locations nationwide. No on-site performance at IRS facilities is required, except for optional virtual or limited in-person support services (e.g., onboarding or training sessions), if requested by the Government.

2.0 Specific Requirements/Tasks

2.1 Training requirements

1. All substantive content must be developed and maintained by dedicated program attorneys and subject matter experts, ensuring consistency, quality control, and technical accuracy. Additionally, the training course must in compliance with the standards of the NASBA, American Bar Association (ABA), and all applicable Federal, Treasury, and IRS laws.

2. The subscription must include access to a minimum of 400 annual training programs, including recurring programs updated each year and new content developed in response to emerging legal, regulatory, and enforcement developments.

3. The system must deliver content through multiple formats including on-demand programs, live webcasts, and interactive learning experiences. Live, in-person seminars with opportunities to engage with expert faculty and peers, an Interactive Learning Center that supports learners at all proficiency levels, and accredited training content that is regularly updated to maintain relevance and accuracy.

4. The Contractor will update training content in line with industry standards to reflect changes in applicable laws and regulations.

5. The Contractor must also provide integrated support for continuing education compliance, including accreditation management and reporting services where applicable, reducing administrative burden on LB&I personnel.

2.1 Subscription Access

2.2.1 Subscription Activation

The contractor must provide subscription access information to the COR via email within one

(1) day of contract award. The information must include clear instructions for establishing and activating LB&I user accounts, including the user access and account setup process.

2.2.2 Unlimited Training Access

For purposes of this contract, “unlimited” means unrestricted access to the Contractor’s subscription system and content library for all authorized, registered LB&I users during the period of performance.

Specifically, “unlimited” means:

1. No per-use or per-course fees: Access is provided under a single fixed subscription price with no additional charges based on the number of courses taken, documents accessed, or searches performed

2. No cap on usage volume: Authorized users may access, view, download, and utilize content without limits on frequency, duration, or quantity

3. Full library access: Users have access to the complete catalog of available content, including publications, course materials, and transcripts across all covered subject areas

4. Concurrent user access: Multiple users may access the system simultaneously without restriction, subject only to the total number of licensed users

5. Continuous access during subscription term: Content is available on demand at any time throughout the subscription period

“Unlimited” does not imply ownership of content or rights beyond standard subscription use.

Access is limited to the subscription term and governed by the Contractor’s licensing terms and conditions.

2.3 Training Materials

The contractor must ensure that all training materials for courses included in the subscription catalog are continuously available to authorized users during system availability periods. Users must have the capability to access and download training materials for reference without restriction. Any issues affecting access or downloads must be resolved within five (5) business days of identification.

2.4 Subscription Management

The Contractor must provide subscription management capabilities necessary to administer and maintain access for all authorized LB&I users. These capabilities must support the full user lifecycle, ensure accurate license utilization, and provide visibility into system usage.

2.4.1 User Management Process (Add/Remove Users)

The contractor must provide a defined administrative process for adding, modifying, and removing users from the subscription. The process shall enable authorized LB&I administrators to manage user access directly or through coordinated contractor support. User account actions (additions, modifications, and removals) must be completed within two (2) business days of request. The contractor must ensure accuracy in user account provisioning and deprovisioning.

2.4.2 User Provisioning and Deprovisioning Workflow

The Contractor must support a structured user lifecycle management process that includes:

1. Provisioning: Creation of user accounts and assignment of subscription access rights upon onboarding

2. Deprovisioning: Timely removal or deactivation of user access when no longer required

Provisioning may be managed through administrative controls and/or through coordinated support with the Contractor.

2.4.3 License Tracking and Management

The Contractor must provide tools and administrative visibility to track subscription usage, including:

1. Total number of licensed users versus active users

2. User access status (active/inactive)

3. Utilization trends across the organization

License management must ensure that access remains within the terms of the subscription and supports efficient allocation of user accounts.

2.4.4 Usage Analytics and Reporting

The Contractor must provide monthly usage analytics reports that include, at a minimum:

1. Number of active users and frequency of access

2. Volume of content accessed (e.g., programs viewed, documents retrieved)

3. Usage trends by practice area or content type

4. Aggregate training activity to support workforce development tracking

2.5 Technical Support

The Contractor must provide comprehensive technical, training, and user support necessary to ensure continuous, reliable, and unrestricted access to the subscription system and its full content library. Support must include dedicated personnel for technical assistance, user support, onboarding, access to an online training center, and availability of live and on-demand sessions.

The Contractor must provide Help Desk support to resolve user access issues, support system functionality, and assist users in locating and utilizing content. Help Desk support shall be available Monday through Friday, 8:00 AM to 6:00 PM Eastern Time, excluding Federal holidays, throughout the period of performance.

The Contractor must acknowledge all support requests within one (1) business hour and resolve:

1. Critical Issues (system access unavailable): within four (4) hours

2. High-Priority Issues (degraded functionality): within one (1) business day

3. Routine Issues (general assistance): within two (2) business days

The Contractor must maintain a ticketing system to track, manage, and document all support requests, including status updates and resolution details. The Contractor must provide a Help Desk Report to the COR summarizing ticket volume, response and resolution times, and any recurring issues with associated corrective actions.

2.6 System Requirements

The Contractor’s system must be fully compatible with standard IRS-issued equipment and IT environments to ensure seamless, secure, and uninterrupted access to subscription content.

At a minimum, the system must meet the following system requirements:

2.6.1 Accessibility

The Contractor must provide fully operational access to the system, including search, retrieval, and user tools. The system must be web-based and require no installation of specialized client software, allowing access through standard Government-approved browsers.

1. The contractor must ensure the training system is available to authorized users 24 hours per day, 7 days per week, excluding scheduled maintenance periods.

2. The system must maintain a minimum uptime of 99.5 percent, measured monthly.

Scheduled maintenance must occur during non-peak hours and require at least 48 hours advance notice to the COR. The contractor must ensure that all training content, including live and on-demand courses, is fully accessible during operational periods.

3. Unscheduled outages must be reported to the COR within one (1) hour of occurrence, including the nature of the issue and estimated time to resolution. Critical outages impacting user access must be resolved within four (4) hours.

4. The Contractor must provide a monthly system availability report detailing uptime performance, outages, and corrective actions.

2.6.2 Supported Web Browsers

The system must support modern, widely used browsers, including:

1. Microsoft Edge (latest version)

2. Mozilla Firefox (latest version)

2.6.3 Security and Network Capability

1. The Contractor’s system must operate over secure protocols (e.g., HTTPS/TLS)

2. Systems must be configured to prevent unauthorized access and protect against vulnerabilities

3. The system must not require elevated administrative privileges for end users

4. The Contractor must support secure authentication methods (e.g., SSO, if available)

5. The Contractor must ensure compatibility with IRS network security controls, including firewalls and proxies

2.6.4 Monitoring and Incident Response

1. The Contractor must implement continuous monitoring to detect, report, and respond to security incidents

2. Any actual or suspected data breach or unauthorized access must be reported to the Government in accordance with IRS incident reporting requirements

3. The Contractor must maintain procedures for incident response, remediation, and corrective action

2.6.5 Compatibility

The Contractor must maintain compatibility with current and recent versions of operating systems and browsers to ensure security, performance, and reliability, and must update the system as needed to remain aligned with industry standards.

3.0 Compliance with Section 508 of the Rehabilitation Act

The Contractor will provide Electronic and Information Technology (EIT) products (supplies and services) in the form of electronic reports that comply with Section 508 of the Rehabilitation Act of 1973, per the 1998 Amendments, and the Architectural and Transportation Barriers Compliance Board's Electronic and Information Technology Accessibility Standards at 36 CFR Part 1194 in accordance with the clauses set forth in the contract.

The Contractor must adhere to Section 508 of the Rehabilitation Act of 1973, which requires access to the Federal Government electronic and information technology. The law applies to all Federal agencies when they develop, procure, maintain, or use electronic and information technology. Federal agencies must ensure that this technology is accessible to employees and members of the public with disabilities. http://www.section508.gov/.

Each EIT product or service furnished under this PWS must comply with the EIT Accessibility Standards (29 U.S.C. 87794(d)). For every EIT product or service accepted under this contract by the Government that does not comply with (2987794(d)), the Contractor will, at the discretion of the Government, make every effort to replace or upgrade it with a compliant equivalent product or service, if commercially available and cost neutral, on either the planned refresh cycle of the product or service, or on the order renewal date, whichever occurs first.

4.0 Contractor Quality Control

The Contractor is responsible for ensuring the quality of all the system provided under this contract. The Contractor must establish and maintain an internal quality control program to ensure that all requirements conform to contract requirements.

The quality control program must include monitoring system availability, accuracy and currentness of content, reliability of user access, and timely resolution of technical issues. The Contractor must take prompt corrective action to address any identified deficiencies and implement continuous improvement measures based on performance data and user feedback.

The Contractor must maintain appropriate records to demonstrate service quality and compliance and must provide such documentation to the Government upon request.

The Government reserves the right to perform quality assurance surveillance to verify that services meet contract requirements, and acceptance will be based on the Contractor’s ability to deliver consistent, reliable, and compliant subscription services.

5.0 Delivery or Deliverables / Performance Requirements Summary (PRS) / Acceptability Quality Level (AQL)

All contractors provided deliverables including training materials, and documentation must be electronic and compatible with Microsoft Office products such as Word, PowerPoint, Teams and Excel. The release of any portion must be authorized by the government. The deliverables and work products must be provided in electronic format and must comply with all applicable standards of Section 508 of the Rehabilitation Act.

The Contractor’s deliveries must be produced in accordance with the schedule. All delivery dates are based on calendar days. Unless otherwise specified below, all deliverables and work products must be provided to the COR no later than 4:30 p.m. local time on the date(s) specified in the order.

The Contractor must submit all deliverables to the COR and Program Management Office (PMO) personnel as designated by the COR, unless otherwise specified below. The Contractor is responsible for quality control of the deliverables identified in the contract and will work with the COR or other members of the Government’s technical monitoring team as designated by the COR to ensure the quality and quantity of deliveries performance is consistently maintained and meeting the need.

All monthly report deliverables must be submitted no later than the 5th calendar day of each month. If the 5th falls on a weekend or Federal holiday, the report must be due on the next business day. The COR will provide written notification of acceptance or rejection of all deliverables within ten (10) calendar days of the scheduled delivery date or actual delivery date, whichever is later. In the event of absence of written notification of the Government’s acceptance or rejection within ten (10) calendar days, it is the responsibility of the Contractor to confirm receipt and acceptance of the deliverable(s). All rejection notifications will include an explanation of the specific deficiencies causing the rejection. If requested by either the Contractor or LB&I, a meeting will occur to discuss the deliverable in detail.

Table 1:

Requirement Standard Description

Due date / Surveillance Frequency

Format Delivery AQL Surveillance Method

2.0 Unlimited

Training Access

Platform maintains consistent access for all authorized LB&I users in accordance with applicable standards.

Continuous Web-based

IRS COR

administrator via dashboard

95%

Random Monitoring and user feedback

2.2.1 Subscription Activation

Instructions must be sufficient to enable the COR or designated LB&I personnel to successfully coordinate the activation of user accounts without requiring additional one (1) day after contract award Electronic Email 100% 100% review

Requirement Standard Description

Due date / Surveillance Frequency

Format Delivery AQL Surveillance Method clarification. one

(1) day after contract award.

2.3 Training

Materials

Access to training materials must be continuously available at with the platform, except maintenance periods.

At implementation and as updated

Electronic

Users via dashboard, email or download option

95%

Random Monitoring and user feedback

PWS 2.4

Subscription Management

Compliance will be measured by timely completion and accuracy of user account changes in accordance with applicable standards.

Continuous Web-based

Users via email or dashboard option

100%

100% review of monthly and/or periodic inspection

2.4.4 Usage

Analytics and Reporting

Standard platform-generated usage and activity reports in accordance with PWS standards.

Due on the 5th of the subsequent month Electronic

COR and Project

Manager

(PM)

via email or available in dashboard for download

100% 100% review of Report

2.5 Technical

Support Help Desk & Support Services Instructions

Compliance with response and resolution timeframes

Continuous Electronic

Via dashboard, email, Chat, or download option

95%

100% review of User Report, Customer Surveys, and/or period inspection

5.0 Meetings

Meetings may be required on an as-needed basis, as directed by the COR. The Contractor must be responsible for preparing and providing all meeting materials, as well as administrative and facilitation support. When required, meetings will be conducted virtually via Microsoft Team or another platform designated by the COR.

6.0 Government Furnished Property/Equipment/Information (GFP, GFE, GFI)

GFP and GFE will not be provided with the performance of this contract.

The Government will provide GFI in the form of the required employee information to establish user accounts.

7.0 Glossary of Abbreviations and Acronyms

Requirement Standard Description

Due date / Surveillance Frequency

Format Delivery AQL Surveillance Method

2.5 Technical

Support

Help Desk Report

Due on the 5th of the subsequent month Electronic

COR and PM via email or available in dashboard for download

100% 100% review of Report

2.6.1 Accessibility

Meet accessibility standards for system uptime, availability, Continuous Web-based

Users via email or dashboard option

100%

Random Monitoring and user feedback

2.6.4.1 System Availability Report

Due on the 5th of the subsequent month Electronic

COR and PM via email or available in dashboard for download

100% 100% review of Report

Acronyms Standard Description ABA American Bar Association

AQL Acceptability Quality Level CLE Continuing Legal Education

CO Contracting Officer

Acronyms Standard Description COR Contracting Officer’s Representative

CPA Certified Public Accountant

CPE Continuing Professional Education

CS Contract Specialist

EA Enrolled Agents

FAR Federal Acquisition Regulation

GFE Government Furnished Equipment

GFI Government Furnished Information

GFP Government Furnished Property

IRM Internal Revenue Manual

IRS Internal Revenue Service

LB&I Large Business & International

NASBA National Association of State Boards of Accountancy

PM Project Manager

PMO Program Management Office