Attachment 3 - PROTECTS Provisions and Contract Clauses.docx

SECTION I

Provisions and Contract Clauses

Provisions Incorporated by Reference:

52.203-18 Prohibition on Contracting With Entities That Require Certain Internal Confidentiality Agreements or Statements - Representation (Jan 2017) 52.204-6 Unique Entity Identifier (Oct 2016) 52.204-22 Alternative Line Item Proposal (Jan 2017) 52.207-2 Notice of Streamlined Competition (May 2006) 52.207-6 Solicitation of Offers from Small Business Concerns and Small Business Teaming Arrangements or Joint Ventures (Multiple-Award Contracts) (Dec 2022) 52.211-7 Alternatives to Government-Unique Standards (Nov 1999) 52.211-14 Notice of Priority Rating for National Defense, Emergency Preparedness, and Energy Program Use (Apr 2008) 52.219-31 Notice of Small Business Reserve (Mar 2020) 52.222-22 Previous Contracts and Compliance Reports (Feb 1999) 52.222-25 Affirmative Action Compliance (Apr 1984) 52.222-38 Compliance with Veterans’ Employment Reporting Requirements (Feb 2016) 52.223-22 Public Disclosure of Greenhouse Gas Emissions and Reduction Goals-Representation (Dec 2016) 52.225-2 Buy American Certificate (Oct 2022) 52.225-4 Buy American-Free Trade Agreements-Israeli Trade Act Certificate (Nov 2023) (Alternate III – Nov 2023) 52.225-17 Evaluation of Foreign Currency Offers (Feb 2000) 52.225-20 Prohibition on Conducting Restricted Business Operations in Sudan-Certification (Aug 2009) 52.227-1 Authorization and Consent (Jun 2020) 52.227-2 Notice and Assistance Regarding Patent and Copyright Infringement (Jun 2020) 52.228-1 Bid Guarantee (Sep 1996) 52.228-17 Individual Surety - Pledge of Assets (Bid Guarantee) (Feb 2021) 52.229-11 Tax on Certain Foreign Procurements - Notice and Representation (Jun 2020) 52.232-38 Submission of Electronic Funds Transfer Information with Offer (Jul 2013) 52.250-2 SAFETY Act Coverage Not Applicable (Feb 2009) 52.250-3 SAFETY Act Block Designation/Certification (Feb 2009) (Alternate II – Feb 2009) 52.250-4 SAFETY Act Pre-qualification Designation Notice (Feb 2009) 1052.209-70 Notice and Consent to Disclose and Use of Taxpayer Return Information (Nov 2017) 1052.219-73 Department of the Treasury Mentor-Protégé Program (Jun 2003)

Full Text Provisions:

52.203-2 Certificate of Independent Price Determination (Apr 1985)

(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 competitor relating to (i) those prices, (ii) the intention to submit an offer, or (iii) the methods or factors used to calculate the prices offered;

(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 competitor before bid opening (in the case of a sealed bid solicitation) or contract award (in the case of a negotiated solicitation) 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 -

(1) Is the person in the offeror's organization responsible for determining the prices being offered in this bid or proposal, and that the signatory has not participated and will not participate in any action contrary to subparagraphs (a)(1) through (a)(3) above; 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 subparagraphs (a)(1) through (a)(3) above [insert full name of person(s) in the offeror's organization responsible for determining the prices offered in this bid or proposal, 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) above have not participated, and will not participate, in any action contrary to subparagraphs (a)(1) through (a)(3) above; and

(iii) As an agent, has not personally participated, and will not participate, in any action contrary to subparagraphs (a)(1) through (a)(3) above.

(c) If the offeror deletes or modifies subparagraph (a)(2) above, the offeror must furnish with its offer a signed statement setting forth in detail the circumstances of the disclosure.

(End of Provision) 52.204-5 Women-Owned Business (Other Than Small Business) (Oct 2014)

(a) Definition. Women-owned business concern, as used in this provision, means a concern that is at least 51 percent owned by one or more women; or in the case of any publicly owned business, at least 51 percent of its stock is owned by one or more women; and whose management and daily business operations are controlled by one or more women.

(b) Representation. [Complete only if the offeror is a women-owned business concern and has not represented itself as a small business concern in paragraph (c)(1) of FAR 52.219-1, Small Business Program Representations, of this solicitation.] The offeror represents that it □ is a women-owned business concern.

(End of Provision) 52.209-11 Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law (Feb 2016)

(a) As required by sections 744 and 745 of Division E of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235), and similar provisions, if contained in subsequent appropriations acts, the Government will not enter into a contract with any corporation that -

(1) Has any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability, where the awarding agency is aware of the unpaid tax liability, unless an agency has considered suspension or debarment of the corporation and made a determination that suspension or debarment is not necessary to protect the interests of the Government; or

(2) Was convicted of a felony criminal violation under any Federal law within the preceding 24 months, where the awarding agency is aware of the conviction, unless an agency has considered suspension or debarment of the corporation and made a determination that this action is not necessary to protect the interests of the Government.

(b) The Offeror represents that -

(1) It is [ ] is not [ ] a corporation that has any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability; and

(2) It is [ ] is not [ ] a corporation that was convicted of a felony criminal violation under a Federal law within the preceding 24 months.

(End of Provision)

IR1052.209-9000 Notification - Organizational Conflicts of Interest (MAY 2018)

a. The CO has determined there is a conflict or a potential for an organizational conflict of interest associated with the performance of work for this requirement. Accordingly, the attention of prospective offerors is invited to FAR Subpart 9.5, Organizational Conflicts of Interest.

b. The nature of this conflict is (COs shall describe the potential conflict of interest here in enough detail to allow a clear understanding by offerors/contractors).

c. The offeror warrants that, to the best of his/her knowledge and belief, there are no relevant facts or circumstances which could give rise to an Organizational Conflict of Interest (OCI), as defined in the Federal Acquisition Regulation (FAR) Subpart 9.5, or that he/she has disclosed all such relevant information. Offerors are advised that misrepresentation of the facts or failure to provide the information requested by the CO may cause the removal of their proposal from further consideration forward.

d. An offeror who believes that the performance of work under the contract may cause an OCI shall provide in its proposal to the Government a plan to mitigate the OCI. The plan will be evaluated to determine whether the plan effectively mitigates the potential conflict of interest such that the full scope of work contemplated by this solicitation can be performed by the offeror. The Senior Procurement Executive will then evaluate the mitigation plan and, if the plan is satisfactory, may grant a waiver to the offeror in accordance with FAR 9.503.

e. Restrictions on the performance of work for this requirement and/or work on future contract requirements are set forth in the clause at 1052.905-9001 entitled Organizational Conflicts of Interest. The terms of the Organizational Conflict of Interest clause included in this solicitation are not subject to negotiations.

(End of provision) IR1052.209-9001 Organizational Conflicts of Interest – Certification (MAY 2018)

(a) Purpose: The purpose of this clause is (1) to ensure that the contractor is not biased because of conflicting roles in financial, contractual, organizational, or other interests which relate to the work to be performed under this contract, and (2) to ensure the contractor does not obtain any unfair competitive advantage over other parties as a result of its work under this contract.

(b) Scope: The restrictions described herein shall apply to performance or participation by the contractor and any of its affiliates or their successors in interest (hereinafter collectively referred to as the "contractor") in any activities related to this contract.

The term contractor includes the prime contractor, subcontractors, mentors, joint ventures, consultants, or any others acting in a similar capacity.

(c) Reporting: The contractor shall immediately report to the CO any conflicts or potential conflicts that arise during the performance of work under this contract, including those that may surface at the subcontract level. Once reported, the CO may terminate the contract for convenience if such an action is in the best interest of the Government. However, should there be any misrepresentation of facts in reporting an OCI or a potential OCI, at the prime or subcontract level, or a complete failure to report such, the CO may impose the remedies provided in subparagraph (f) of this clause.

(d) Restrictions: (The CO shall list appropriate restrictions for the acquisition. Listed below are three sample restrictions.) (1) The contractor shall not be eligible to participate in Internal Revenue Service contracts, subcontracts, or proposals which stem directly from the contractor's performance of work under this contract, for a period of years after the completion of this contract.

(2) The contractor shall not perform any advisory or assistance services work under this contract for a period of years, unless directed to do so by the CO, if the contractor has been or is substantially involved in the developing or marketing of its products or services or the products or services of another firm.

(3) If, under this contract, the contractor prepares a statement of work or specifications to be used in competitive acquisitions, the contractor shall be ineligible to perform or participate, in any capacity, in any acquisition which is based on said statement of work or specification for a period of years.

(e) Subcontracts: The contractor shall include a clause, substantially similar to this clause, including this subparagraph, in all subcontracts (including purchase/delivery orders), teaming arrangements, and/or other agreements calling for the performance of work related to this contract unless exempted in writing by the CO.

(f) Remedies: For breach of any of the above restrictions or for nondisclosure or misrepresentation of any facts required to be disclosed concerning this contract, including the existence of an actual or potential organizational conflict at the time of or after award, the IRS may terminate the contract for default, disqualify the contractor from subsequent related efforts, and pursue such other administrative remedies as may be permitted by law or other terms and conditions of this contract.

(End of Provision) IR1052.209-9002 Notice and Consent to Disclose and Use of Taxpayer Return Information (May 2018)

(a) Definitions. As used in this provision- "Authorized representative(s) of the offeror" means the person(s) identified to the Internal Revenue Service (IRS) within the consent to disclose by the offeror as authorized to represent the offeror in disclosure matters pertaining to the offer.

"Delinquent Federal tax liability" means any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability.

"Tax check" means an IRS process that accesses and uses taxpayer return information to support the Government's determination of an offeror's eligibility to receive an award, including but not limited to implementation of the statutory prohibition of making an award to corporations that have an unpaid Federal tax liability (see FAR 9.104-5(b)).

(b) Notice. Pursuant to 26 U.S.C. 6103(a) taxpayer return information, with few exceptions, is confidential. Under the authority of 26 U.S.C. 6103(h)(1), officers and employees of the Department of the Treasury, including the IRS, may have access to taxpayer return information as necessary for purposes of tax administration. The Department of the Treasury has determined that an IRS contractor's compliance with the tax laws is a tax administration matter and that the access to and use of taxpayer return information is needed for determining an offeror's eligibility to receive an award, including but not limited to implementation of the statutory prohibition of making an award to corporations that have an unpaid Federal tax liability (see FAR 9.104-5).

(1) The performance of a tax check is one means that will be used for determining an offeror's eligibility to receive an award in response to this solicitation (see FAR 9.104). As a result, the offeror may want to take steps to confirm it does not have a delinquent Federal tax liability prior to submission of its response to this solicitation. If the offeror recently settled a delinquent Federal tax liability, the offeror may want to take steps to obtain information in order to demonstrate the offeror's responsibility to the contracting officer (see FAR 9.104-5).

(c) The offeror shall execute the consent to disclosure provided in paragraph (d) of this provision and include it with the submission of its offer. The consent to disclosure shall be signed by an authorized person as required and defined in 26 U.S.C. 6103(c) and 26 CFR 301.6103(c)-1(e)(4).

(d) Consent to disclosure. I hereby consent to the disclosure of taxpayer return information (as defined in 26 U.S.C. 6103(b)(2)) as follows:

The Department of the Treasury, Internal Revenue Service, may disclose the results of the tax check conducted in connection with the offeror's response to this solicitation, including taxpayer return information as necessary to resolve any matters pertaining to the results of the tax check, to the authorized representatives of _______________ on this offer.

I am aware that in the absence of this authorization, the taxpayer return information of _________________ is confidential and may not be disclosed, which subsequently may remove the offer from eligibility to receive an award under this solicitation.

I consent to disclosure of taxpayer return information to the following person(s):

I certify that I have the authority to execute this consent on behalf of:

Offeror Name: ______________________________________ Offeror Taxpayer Identification Number: __________________ Offeror Address: _____________________________________ Name of Individual Executing Consent: ___________________ Title of Individual Executing Consent: _____________________ Signature: __________________________________________ Date: ______________________________________________

(End of Provision) IR1052.239-9010 Information System and Information Security Control Standards and Guidelines Applicability (Nov 2022) As part of its information security program, IRS identifies security controls for the organization’s information and information systems in the following three key standards and guiding documents:

· Internal Revenue Manual (IRM) 10.8.1 - Information Technology (IT) Security, Policy and Guidance, and

· IRM 10.5.1 - Privacy Policy, and

· Publication 4812 - Contractor Security & Privacy Controls.

While IRM 10.8.1 and Publication 4812 are both based on the latest version of NIST SP 800-53, they apply to different operating environments-internal and external to the organization, respectively.

The contractor, by signing its offer, hereby asserts to the best of its knowledge and belief that the security and privacy control guideline(s) most suitable and applicable to the immediate contracting action, with due consideration to its proposed approach (and work environment) for fulfilling the Government’s requirements and standards for applicability described herein, is as follows (check only one block):

☐ IRM 10.8.1 ☐ Publication 4812 ☐ Both IRM 10.8.1 and Publication 4812 Unless IRS Cybersecurity, (Contractor Security Assessment - CSA) determines, through a notification to the Contractor by the CO, that a different (or a second) security control standard or guideline is warranted, the security level selected/applied for by the contractor under IR1052.239-9010 shall stand. In the event IRS Cybersecurity (Contractor Security Assessment - CSA) determines a different (or second) security control standard or guideline is warranted, the CO shall advise the contractor, in writing, of the Government determination, and reflect the correct/appropriate security control standard or guideline in the ensuing contract.

a. If Publication 4812 is selected (alone or in combination with IRM 10.8.1) as the most suitable security control guideline, the contractor must identify, as part of its proposal submissions (or its submissions under any modification to an existing contract incorporating this clause), the most suitable security control level within the following hierarchy of security control levels (from lowest or highest):

· Software Application Development or Maintenance (SOFT)

· Networked Information Technology Infrastructure (NET) (See Publication 4812, Appendix C for guidance in selecting the security control level most suitable and appropriate to the immediate contracting action. If additional guidance is needed in selecting the security control level, contact IRS Cybersecurity (Contractor Security Assessment - CSA).)

b. The contractor, by signing its offer, hereby asserts to the best of its knowledge and belief that the security control level under Publication 4812 most suitable and applicable to the immediate contracting action, with due consideration to its proposed approach (and work environment) and standards for applicability described herein, is as follows (check only one):

☐SOFT ☐NET

c. Unless IRS Cybersecurity (Contractor Security Assessment - CSA) determines that a different (higher or lower) security control level is warranted for contracts subject to the most recent version of Publication 4812, the security level selected/applied for by the contractor will govern throughout the life of the contract. In the event the IRS Cybersecurity (Contractor Security Assessment - CSA) determines a different (higher or lower) security level is warranted, the CO will advise the contractor, in writing, of the Government determination. At the end of the contract, for all security levels, the contractor must provide a plan and document the implementation of this plan to ensure that all hard copy and electronic data is returned to the IRS, sanitized, or destroyed.

d. Failure by the contractor to check any block will result in the use of both guidelines (for the Publication 4812 portion, use of the most stringent security control level (Software)) until and unless IRS Cybersecurity (Contractor Security Assessment - CSA), determines otherwise via notification to the Contractor by the CO.

e. Flow down of clauses. The contractor shall include and flow down, in its subcontracts (or arrangements or outsourced service agreements) that entails staff-like access to SBU information by a subcontractor, at any tier, the same Federal Acquisition Regulation (FAR) and local security or safeguard clauses or provisions for protecting SBU information or information systems that apply to and are incorporated in its prime contract with IRS.

(End of Provision) Clauses Incorporated by Reference:

52.203-5 Covenant Against Contingent Fees (May 2014) 52.203-7 Anti-Kickback Procedures (Jun 2020) 52.203-8 Cancellation, Rescission, and Recovery of Funds for Illegal or Improper Activity (May 2014) 52.203-10 Price or Fee Adjustment for Illegal or Improper Activity (May 2014) 52.203-12 Limitation on Payments to Influence Certain Federal Transactions (Jun 2020) 52.203-14 Display of Hotline Poster(s) (Nov 2021) 52.203-15 Whistleblower Protections Under the American Recovery and Reinvestment Act of 2009 (Jun 2010) 52.203-16 Preventing Personal Conflicts of Interest (Jun 2020) 52.203-19 Prohibition on Requiring Certain Internal Confidentiality Agreements or Statements (Jan 2017) 52.204-12 Unique Entity Identifier Maintenance (Oct 2016) 52.204-26 Covered Telecommunications Equipment or Services - Representation (Oct 2020) 52.207-3 Right of First Refusal of Employment (May 2006) 52.207-5 Option to Purchase Equipment (Feb 1995) 52.209-14 Reserve Officer Training Corps and Military Recruiting on Campus (Nov 2021) 52.210-1 Market Research (Nov 2021) 52.211-15 Defense Priority and Allocation Requirements (Apr 2008) (Alternate II - Nov 2023) 52.213-4 Terms and Conditions - Simplified Acquisitions (Other Than Commercial Products and Commercial Services) (Nov 2023) 52.216-5 Price Redetermination-Prospective (Jan 2022) 52.216-6 Price Redetermination-Retroactive (Jan 2022) 52.216-16 Incentive Price Revision-Firm Target (Jan 2022) 52.216-17 Incentive Price Revision-Successive Targets (Jan 2022) 52.216-24 Limitation of Government Liability (Apr 1984) 52.219-7 Notice of Partial Small Business Set-Aside (Nov 2020) 52.219-10 Incentive Subcontracting Program (Oct 2014) 52.219-32 Orders Issued Directly Under Small Business Reserves (Mar 2020) 52.222-4 Contract Work Hours and Safety Standards -Overtime Compensation (May 2018) 52.223-6 Drug-Free Workplace (May 2001) 52.223-12 Maintenance, Service, Repair, or Disposal of Refrigeration Equipment and Air Conditioners (Jun 2016) 52.223-20 Aerosols (Jun 2016) 52.223-21 Foams (Jun 2016) 52.225-1 Buy American-Supplies (Oct 2022) Alternate I (Oct 2022) 52.225-3 Buy American-Free Trade Agreements-Israeli Trade Act (Nov 2023) (Alternate III - Nov 2023) 52.225-14 Inconsistency between English Version and Translation of Contract (Feb 2000) 52.225-26 Contractors Performing Private Security Functions Outside the United States (Oct 2016) 52.226-1 Utilization of Indian Organizations and Indian-Owned Economic Enterprises (Jun 2000) 52.227-17 Rights in Data-Special Works (Dec 2007) 52.227-18 Rights in Data-Existing Works (Dec 2007) 52.227-21 Technical Data Declaration, Revision, and Withholding of Payment-Major Systems (May 2014) 52.227-22 Major System-Minimum Rights (Jun 1987) 52.227-23 Rights to Proposal Data (Technical) (Jun 1987) 52.228-2 Additional Bond Security (Oct 1997) 52.228-11 Individual Surety - Pledge of Assets (Feb 2021) 52.228-14 Irrevocable Letter of Credit (Nov 2014) 52.229-3 Federal, State, and Local Taxes (Feb 2013) 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments) (Feb 2013) 52.229-6 Taxes-Foreign Fixed-Price Contracts (Feb 2013) 52.229-7 Taxes-Fixed-Price Contracts with Foreign Governments (Feb 2013) 52.229-12 Tax on Certain Foreign Procurements (Feb 2021) 52.229-13 Taxes - Foreign Contracts in Afghanistan (Nov 2021) 52.229-14 Taxes - Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement) (Nov 2021) 52.230-2 Cost Accounting Standards (Jun 2020) 52.230-3 Disclosure and Consistency of Cost Accounting Practices (Jun 2020) 52.230-4 Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns (Jun 2020) 52.230-5 Cost Accounting Standards-Educational Institution (Jun 2020) 52.230-6 Administration of Cost Accounting Standards (Jun 2010) 52.232-9 Limitation on Withholding of Payments (Apr 1984) 52.232-18 Availability of Funds (Apr 1984) 52.232-23 Assignment of Claims (May 2014) 52.232-24 Prohibition of Assignment of Claims (May 2014) 52.232-25 Prompt Payment (Jan 2017) 52.232-34 Payment by Electronic Funds Transfer-Other than System for Award Management (Jul 2013) 52.232-35 Designation of Office for Government Receipt of Electronic Funds Transfer Information (Jul 2013) 52.232-39 Unenforceability of Unauthorized Obligations (Jun 2013) 52.234-4 Earned Value Management System (Nov 2016) 52.242-1 Notice of Intent to Disallow Costs (Apr 1984) 52.242-2 Production Progress Reports (Apr 1991) 52.243-1 Changes - Fixed-Price (Aug 1987) Alternate II (Apr 1984) 52.243-7 Notification of Changes (Jan 2017) 52.244-2 Subcontracts (Jun 2020) (Alternate I – Jun 2020) 52.244-6 Subcontracts for Commercial Products and Commercial Services (Nov 2023) 52.246-11 Higher-Level Contract Quality Requirement (Dec 2014) 52.246-25 Limitation of Liability-Services (Feb 1997) 52.246-26 Reporting Nonconforming Items (Nov 2021) 52.247-1 Commercial Bill of Lading Notations (Feb 2006) 52.247-63 Preference for U.S.-Flag Air Carriers (Jun 2003) 52.248-1 Value Engineering (Jun 2020) 52.249-1 Termination for Convenience of the Government (Fixed-Price) (Short Form) (Apr 1984) 52.249-2 Termination for Convenience of the Government (Fixed-Price) (Apr 2012) 52.250-1 Indemnification Under Public Law85-804 (Apr 1984) 52.250-5 SAFETY ActEquitable Adjustment (Feb 2009) 52.253-1 Computer Generated Forms (Jan 1991) 1052.210-70 Contractor Publicity (APR 2015) 1052.219-75 Mentor Requirements and Evaluation (AUG 2011) 1052.222-70 Minority and Women Inclusion (JAN 2016) 1052.228-70 Insurance (APR 2015)

Full Text Clauses:

1.0 Contractor Employee On-Boarding Requirements

1.1 Staff-Like Access Definition and Requirements

Only those contractors/subcontractors who require staff-like access to IRS systems, data, or facilities will follow the outlined process below. Those whose access is infrequent, or will not need staff-like access, and will be 100% escorted while in IRS space, will be managed by the Contracting Officer’s Representative (COR). Escort access is only permitted for infrequent access to IRS facilities and is NOT permitted if subjects require sensitive but unclassified (SBU) data access or systems access.

Contractors/subcontractors are not permitted to have “staff-like access” to IRS facilities, systems, or SBU data until they are determined to be both eligible and suitable to perform work as an IRS contractor by IRS Personnel Security (PS). Each contractor/subcontractor assigned to work under an IRS contract shall undergo investigative processing commensurate with the risk level designation associated with the work to be performed, and comparable to that required for Federal employees who occupy the same positions and who have the same position sensitivity designation.

“Staff-like Access” is authority granted to perform one or more of the following:

· Enter IRS facilities or space (owned or leased) unescorted (when properly badged);

· Possess login credentials to information systems (IRS or Vendor-owned systems that store, collect, and /or process IRS information);

· Possess physical and/or logical access to (including the opportunity to see, read, transcribe, and/or interpret) Sensitive but Unclassified (SBU) data, wherever the location; (See IRM 10.5.1 for examples of SBU data);

· Possess physical access to (including the opportunity to see, read, transcribe, and/or interpret) security items and products (e.g., items that must be stored in a locked container, security container, or a secure room, wherever the location. These items include, but are not limited to security devices/records, computer equipment, Identification media. For details and further security requirements, see IRM 1.4.6.5.1, Minimum Protection Standards); or,

· Enter physical areas, wherever the location, that store/process SBU information (unescorted).

Staff-Like Access is granted to an individual who is not an IRS employee (and includes, but is not limited to: contractors/subcontractors, whether procured by IRS or another federal agency, Vendors, delivery persons, experts, consultants, paid/unpaid interns, other federal employees, cleaning/maintenance employees, etc.), and is approved upon required completion of a favorable suitability/fitness determination conducted by IRS Personnel Security.

1.2 Eligibility requirements

Contractors must be eligible for IRS contract employment prior to submitting investigative forms/documentation used to determine their suitability. The vendor must communicate the eligibility requirements to their employees up front and state that only employees who meet the eligibility requirements should apply for IRS contract employment.

1.2.1 Contractor employees shall be federal tax compliant and must remain compliant while working on an IRS contract. Tax compliance will be determined by a check of the contractor employee’s federal tax accounts by trained IRS employees, to ensure that the contractor employees are not currently delinquent on their federal tax obligations.

1.2.2 Contractor employees shall be U.S. citizens or Lawful Permanent Residents (LPR), based on their designated risk level. For foreign-born subjects requiring staff-like access, they shall provide their Alien Registration number, full name, and date of birth.

a. If designated as low risk, contractors must be U.S. citizens or LPRs;

b. If designated as moderate risk, contractors must be U.S. citizens, or LPRs with a minimum of three consecutive years of U.S. residency from the date of legal entry as an LPR;

c. If designated as high risk, contractors must be U.S. Citizens.

1.2.3 Male contractors born after December 31, 1959, must be registered with Selective Service. If they are not registered, or are exempt from the requirement, they must provide a Status Information Letter from Selective Service.

1.2.3.1 Selective Service Registration Documentation – all male contractors/subcontractors requiring staff-like access who are born after 12/31/1959 must be registered with Selective Service (SS). Registration can be verified at the SS website at www.sss.gov.

Requirements include:

1. If the subject is properly registered, he must provide an official letter of verification from the SS website to the IRS. Letters can be printed/saved from the SS website upon verification of registration;

2. If the subject is foreign-born, the subject must contact the Selective Service (SS) Office and obtain the following to provide to the IRS:

a. a letter from SS stating the subject was not required to register; or,

b. a letter from SS stating the subject was required to register, but it’s too late. The subject must also provide a written explanation as to why his non-registration was not knowing and willful.

3. If the subject is a US Citizen and was required to register but is not registered, the subject must provide a written explanation as to why his non-registration was not knowing and willful and provide it to the IRS.

1.3 Suitability Screening Requirements

Once deemed eligible, contractors will be screened for suitability or fitness for duty based on their backgrounds. This process begins with timely submission of required investigative forms. The vendor shall assign a Vendor point of contact (POC) to manage this process.

Contractors/subcontractors needing staff-like access are not permitted to begin work on the contract until the required forms and documentation have been completed and properly submitted, to PS (incomplete/inaccurate forms will be rejected by PS); and PS has granted, at a minimum, interim staff-like access approval to the contractor/subcontractor. Only those needing staff-like access are required to submit the forms.

1.3.1 Investigative Forms/Documentation

The COR and vendor will work together to determine risk levels for each unique position type required by the contract as prescribed by PS, prior to or concurrent with submission of investigative forms.

Once the contract is entered into the tracking systems, the IRS will send the assigned Vendor POC an e-mail that will include the current investigative forms for all investigative processes, general guidance for completing documents, and instructions for properly submitting the completed documents. In addition, the Vendor POC e-mail will include instructions for what selective service registration and citizenship documentation is required from each applicant needing staff-like access. The e-mail will include the following forms, due within 10 business days of receipt (if IRS approval is required to confirm the qualifications of proposed contractor personnel, i.e. key personnel, documents must be submitted within 10 business days of receipt of this approval).

1. Risk Assessment Checklist (RAC) (this form provides PS with all required personal information about each contractor employee requiring staff-like access);

2. Master Survey / Position Designation Tool – This questionnaire asks the vendor POC and COR to identify the duties the subjects will be performing for IRS in order to determine risk level for the position. A separate risk assessment must be completed for each position type on the contract (i.e., Systems Administrator, Programmer, Clerk Typist, etc.).

3. Optional Form 306 (OF-306), Declaration for Federal Employment (investigative form used by PS to aid in determining subject’s eligibility and suitability for staff-like access);

4. Non-Disclosure Agreement (all contractors who will have staff-like access to Sensitive But Unclassified (SBU) information are required to complete an agreement);

5. Form 13340, Information Provided Concerning the Disclosure and Authorization Pertaining to Consumer Reports pursuant to the Fair Credit Reporting Act (FCRA) (provides consent for PS to check subject’s financial history); and,

6. Notice 1379, Tax Check Notice (provides subject with notification of IRS’ intent to check federal tax compliance).

1.3.2 Fingerprinting and e-QIP

Following submission of the required investigative forms, the Vendor POC must ensure the following: All individuals listed on the RAC are fingerprinted within 5 business days after sponsorship in USAccess. If an individual is not able to make an appointment within this timeframe, the vendor will provide documentation to the IRS that an appointment was not available and provide the date of the scheduled appointment. Note to Vendor POC: Sometimes the USAccess email ends up in the contractor employees Spam or Junk Mail and may go unnoticed by the contractor employee. The Vendor POC should remind the contract employee to search their Spam or Junk Mail folders shortly after the RAC is submitted for the USAccess email.

Contractor/subcontractor employees who are invited by PS to complete additional investigative forms in the Electronic Questionnaires for Investigations Processing (e-QIP) system must complete and release the forms in the e-QIP system within 7 calendar days of receipt of invitation.

1.4 Submission Requirements

Submitting a contractor package with missing or incorrect information will delay the on-boarding process. PS will not start the background investigation process until all required documentation is submitted complete and accurate. The Government will reject forms that are incomplete, illegible, inaccurate, and contradict other forms in the package.

The Vendor POC will send all the required forms by their associated due dates via encrypted e-mail or file transfer to the IRS.

2.0 Contractor Employee Training Requirements

Security Awareness Training is a requirement for IRS contractors (including subcontractors) to be completed within 10 business days of receiving approval of interim staff-like access to any IRS contract and annually thereafter. Contractor must complete the required contractor security training; Security Awareness Training (SAT) Form 14616 and UNAX Form 11370.

3.0 Contractor Employee Separation Contract Requirements

Contract employee separation occurs when a contractor employee is deceased, leaves for another contract/task order, the current contract expires, quits his/her job with the vendor company, cycles off IRS contracts within the vendor company, is removed for the good of the government, or is on extended absence due to military duty, pregnancy, illness, etc. The vendor POC is responsible for notifying PS and the COR within one business day of a contractor separating. This notification may be made at any time prior to the actual separation, but no later than one business day of leaving. If the contractor works on multiple contracts/task orders, notification can be combined, and the COR for each affected contract/task order shall be included on the joint notification.

When separating from the contract, the contractor employee is responsible for securing and returning the following to the COR on or before his/her last day of work on the contract, to include but not limited to:

· IRS-issued badge and/or proxy card

· IRS keys

· IRS-issued laptops

· IRS furnished documents

· IRS passports

· Any and all IRS data

· Any other items furnished or identified by the IRS

· Any other items or materials issued by the Agency for the contract The return of the items is part of the contract and the IRS will not pay for contractor time to return any of the above listed items.

(End of Language)

1052.201-70 Contracting Officer's Representative (COR) Appointment and Authority (Apr 2015)

(a) The COR is:

Shawn Roskowsky shawn.roskosky@treasury.gov

(b) Performance of work under this contract is subject to the technical direction of the COR identified above, or a representative designated in writing. The term “technical direction” includes, without limitation, direction to the contractor that directs or redirects the labor effort, shifts the work between work areas or locations, and/or fills in details and otherwise serves to ensure that tasks outlined in the work statement are accomplished satisfactorily.

(c) Technical direction must be within the scope of the contract specification(s)/work statement. The COR does not have authority to issue technical direction that:

(1) Constitutes a change of assignment or additional work outside the contract specification(s)/work statement;

(2) Constitutes a change as defined in the clause entitled “Changes”;

(3) In any manner causes an increase or decrease in the contract price, or the time required for contract performance;

(4) Changes any of the terms, conditions, or specification(s)/work statement of the contract;

(5) Interferes with the contractor's right to perform under the terms and conditions of the contract; or

(6) Directs, supervises or otherwise controls the actions of the Contractor's employees.

(d) Technical direction may be oral or in writing. The COR must confirm oral direction in writing within five workdays, with a copy to the Contracting Officer.

(e) The Contractor shall proceed promptly with performance resulting from the technical direction issued by the COR. If, in the opinion of the Contractor, any direction of the COR or the designated representative falls within the limitations of (c) above, the Contractor shall immediately notify the Contracting Officer no later than the beginning of the next Government work day.

(f) Failure of the Contractor and the Contracting Officer to agree that technical direction is within the scope of the contract shall be subject to the terms of the clause entitled “Disputes.”

(End of Clause)

IR1052.204-9000 Submission of Security Forms and Related Materials (Jun 2021) The Treasury Security Manual (TD P 15-71) sets forth investigative requirements for contractors and subcontractors who require staff-like access, wherever the location, to (1) IRS-owned or controlled facilities (unescorted); (2) IRS information systems (internal or external systems that store, collect, and/or process IRS information); and/or (3) IRS sensitive but unclassified (SBU) information.

“Staff-Like Access” is defined as authority granted to perform one or more of the following:

· Enter IRS facilities or space (owned or leased) unescorted (when properly badged);

· Possess login credentials to information systems (internal or external systems that store, collect, and/or process IRS information);

· Possess physical and/or logical access to (including the opportunity to see, read, transcribe, and/or interpret) SBU data; (See IRM 10.5.1 for examples of SBU data);

· Possess physical access to (including the opportunity to see, read, transcribe, and/or interpret) security items and products (e.g., items that must be stored in a locked container, security container, or a secure room. These items include, but are not limited to security devices/records, computer equipment, and identification media. For details see IRM 1.4.6.5.1, Minimum Protection Standards); or,

· Enter physical areas storing/processing SBU information (unescorted) Staff-like access is granted to an individual who is not an IRS employee (and includes, but is not limited to: contractor/subcontractor personnel, whether procured by IRS or another entity, vendors, delivery persons, experts, consultants, paid/unpaid interns, other federal employee/contractor personnel, cleaning/maintenance personnel, etc.), and is approved upon required completion of a favorable suitability/fitness determination conducted by IRS Personnel Security.

For security requirements at contractor facilities using contractor-managed resources, please reference Publication 4812, Contractor Security & Privacy Controls. The contractor shall permit access to IRS SBU information or information system/assets only to individuals who have received staff-like access approval (interim or final) from IRS Personnel Security.

Contractor/subcontractor personnel requiring staff-like access to IRS equities are subject to (and must receive a favorable adjudication or affirmative results with respect to) the following eligibility/suitability pre-screening criteria, as applicable:

· IRS account history for federal tax compliance (for initial eligibility, as well as periodic checks for continued compliance while actively working on IRS contracts);

· Selective Service registration compliance (for males born after 12/31/59); Contractors must provide proof of registration which can be obtained from the Selective Service website at www.sss.gov;

· U.S. citizenship/lawful permanent residency compliance; If foreign-born, contractors must provide proof of U.S. citizenship or Lawful Permanent Residency status by providing their Alien Registration Number (“A” Number);

· Background investigation forms;

· Credit history;

· Federal Bureau of Investigation fingerprint results; and,

· Review of prior federal government background investigations.

In this regard, Contractor shall furnish the following electronic documents to Personnel Security (PS) at hco.ps.contractor.security.onboarding@irs.gov within 10 business days (or shorter period) of assigning (or reassigning) personnel to this contract/order/agreement and prior to the contractor (including subcontractor) personnel performing any work or being granted staff-like access to IRS SBU or IRS/contractor (including subcontractor) facilities, information systems/assets that process/store SBU information thereunder:

· IRS-provided Risk Assessment Checklist (RAC);

· Non-Disclosure Agreement (if contract terms grant SBU access); and,

· Any additional required security forms, which will be made available through PS and the COR.

Contract Duration:

a. Contractor (including subcontractor) personnel whose duration of employment is 180 calendar days or more per year must meet the eligibility/suitability requirements for staff-like access and shall undergo a background investigation based on the assigned position risk designation as a condition of work under the Government contract/order/agreement.

b. If the duration of employment is less than 180 calendar days per year and the contractor requires staff-like access, the contractor (including subcontractor) personnel must meet the eligibility requirements for staff-like access (federal tax compliance, Selective Service Registration, and US Citizenship or Lawful Permanent Residency), as well as an FBI Fingerprint result screening.

c. For contractor (including subcontractor) personnel not requiring staff-like access to IRS facilities, IT systems, or SBU data, and only require infrequent access to IRS-owned or controlled facilities and/or equipment (e.g., a time and material maintenance contract that warrants access one or two days monthly), an IRS background investigation is not needed and will not be requested if a qualified escort, defined as an IRS employee or as a contractor who has been granted staff- like access, escorts a contractor at all times while the escorted contractor accesses IRS facilities, or vendor facilities where IRS IT systems hardware or SBU data is stored. As prescribed in IRM 10.23.2, escorting in lieu of staff-like access for IT systems and access to SBU data (escorted or unescorted) will not be allowed.

The contractor (including subcontractor) personnel will be permitted to perform under the contract/order/agreement and have staff-like access to IRS facilities, IT systems, and/or SBU data only upon notice of an interim or final staff-like approval from IRS Personnel Security, as defined in IRM 10.23.2 – Contractor Investigations, and is otherwise consistent with IRS security practices and related IRMs, to include, but not limited to:

· IRM 1.4.6 – Managers Security Handbook;

· IRM 10.2.14 – Methods of Providing Protection; and,

· IRM 10.8.1 - Policy and Guidance.

Current Investigation Reciprocity: Individuals who possess a prior favorably adjudicated Government background investigation that meets the scope and criteria required for their position may be granted interim staff-like access approval upon verification of the prior investigation, receipt of all required contractor security forms, and favorable adjudication of IRS pre-screening eligibility/suitability checks. If their current investigation meets IRS established criteria for investigative reciprocity, individuals will be granted final staff-like access, and will not be required to undergo a new investigation beyond an approved pre-screening determination.

Flow down of clauses: The contractor shall include and flow down, in its subcontracts (or arrangements or outsourced service agreements) that entails access to SBU information by a subcontractor, at any tier, the same Federal Acquisition Regulation (FAR) and local security or safeguard clauses or provisions for protecting SBU information or information systems that apply to and are incorporated in its prime contract with IRS.

(End of Clause)

IR1052.204-9001 Notification of Change in Contractor Personnel Employment Status, Assignment, or Standing (Jun 2021) The contractor, via e-mail (hco.ps.contractor.security.onboarding@irs.gov), shall notify the Contracting Officer (CO), Contracting Officer's Representative (COR), and Personnel Security within one (1) business day of the contractor (including subcontractor) becoming aware of any change in the employment status, information access requirement, assignment, or standing of a contractor (or subcontractor) personnel under this contract or order – to include, but not limited to, the following conditions:

· Receipt of the personnel’s notice of intent to separate from employment or discontinue work under this contract/order;

· Knowledge of the personnel’s voluntary separation from employment or performance on this contract/order (if no prior notice was given);

· Transfer or reassignment of the personnel and performance of duties under this contract/order, in whole or in part, to another contract/order (and if possible, identify the gaining contract/order and representative duties/responsibilities to allow for an assessment of suitability based on position sensitivity/risk level designation);

· Denial of or revocation of staff-like access as determined by IRS Personnel Security;

· Separation, furlough, or release from employment;

· Anticipated extended absence of more than 45 days;

· Change of legal name;

· Change to employment eligibility;

· Change in gender or other distinction when physical attributes figure prominently in the biography of an individual;

· Actual or perceived conflict of interest in continued performance under this contract/order (provide explanation); or

· Death.

When required by the COR, the contractor may be required to provide the information required by this clause to the IRS using the Risk Assessment Checklist (RAC) or security documents as identified by Personnel Security. The notice shall include the following minimum information:

· Name of contractor personnel;

· Nature of the change in status, assignment or standing (i.e., provide a brief non-personal, broad-based explanation);

· Affected contract/agreement/order number(s);

· Actual or anticipated date of departure or separation;

· When applicable, the name of the IRS facility or facilities this individual routinely works from or has staff-like access to when performing work under this contract/order;

· When applicable, contractor (including subcontractor) using contractor (or…