Attachment A Oracle Draft SOW 2-4 FV.docx

Department of Treasury Internal Revenue Service Statement of Work Oracle Maintenance and Software Support

1.0 Background

The Internal Revenue Service (IRS) administers United States tax laws and collects the revenues that fund most government operations and public services. In performing these functions, the IRS provides services to millions of taxpayers to help them understand and meet their tax obligations, seeks to deter people inclined to evade their tax responsibilities, and vigorously pursues those who violate tax laws.

IRS relies on a variety of computer-based tools and technologies to accomplish its mission and Commercial-Off-The-Shelf (COTS) software maintenance are used for delivery of most critical capabilities. Use of COTS software requires licenses and maintenance to be purchased in compliance to the terms of use for the maintenance and technical support is required to address the installation, configuration and operational problems inherent with computer software.

2.0 Introduction

IRS has a requirement for continued software maintenance support for Oracle brand software products for FY26. The IRS intends to create a consolidated portfolio of existing Oracle Enterprise Database and related software licenses. The consolidated portfolio will be comprised of established Oracle Customer Service Identifier (CSI’s) for which IRS has an ongoing software maintenance and support requirement. The requirement shall provide for commercially available software upgrades, patches, fixes, security enhancements and other improvements as may become available along with technical support for the performance period.

3.0 Objective

The objective of this requirement is to consolidate current Oracle Software (SW) maintenance for the products used by the IRS. The brand name reseller must be a Platinum Level experienced, reliable Oracle maintenance vendor, focused on providing high quality service, with fast response and resolution time.

4.0 Scope

The contractor shall provide SW license maintenance and SW upgrades under Oracle Premier Support.

5.0 Requirements

The IRS currently uses Oracle for several Tier 2 databases. Maintenance is required on the Tier 2 databases for all IRS tax processing projects to be upgraded and security patches to meet all bureau security guidelines per the IRS’ Internal Revenue Manual (IRM). The Oracle support will be used to support and maintain previously purchased Perpetual Oracle licenses.

The Contractor shall provide software maintenance and technical assistance to the IRS 7 days a week, 24 hours per day.

6.0 Agreement Entitlements; Expiration and Termination

6.1 Expiration. Upon the expiration of the agreement, IRS shall be entitled to all upgrades received over the course of the contract, in the numbers identified by the volume agreement, in addition to any other rights created by those purchase agreements.

6.2 Termination. If the agreement is terminated at any time other than at the end of the agreement term, IRS shall be entitled to receive all upgrades owned at that point in the contract.

7.0 No Audit Provision and Best Effort for Compliance

Due to the sensitive nature of the IRS work and its data, the IRS shall not be subject to compliance audits of any nature by Oracle, Oracle employees working at the IRS or any Oracle resesllers authorized or not.

During the term of this agreement the IRS shall make a best effort to ensure compliance with all licensing terms.

The IRS shall utilize tools including but not limited to Oracle OEM, BigFix, and ServiceNow to proactively monitor deployments of Oracle products to manage compliance with licensing terms for this agreement.

8.0 Upgrade, Downgrade and Unsupported Product Rights

8.1 Upgrades. The vendor shall provide access to upgrades prior to public release to ensure a sufficient testing for a seamless transition from previous products.

8.1.2 Downgrade rights. In place of the latest version of the software available, the IRS reserves the right to "downgrade" or use a copy of any prior version of the software outlined in Attachment A – Required Maintenance. The vendor is required to provide support, media or documentation for all prior versions that are commercially available and supported. In the case of unsupported older versions, or versions where support may be discontinued over the course of the agreement, the vendor and the IRS will negotiate for ongoing support.

8.1.3 Unsupported products. If products either owned or maintained (under this agreement) by IRS become unsupported by the OEM during the contract, IRS retains the right to convert these licenses at their original value to comparable supported products.

8.1.4 Support in a Virtualization Environment. The offeror and OEM shall guarantee to the IRS that all Oracle products owned and maintained as a part of this agreement and future agreements shall be supported by the OEM for their use in a VMWare or comparable virtualization environment.

9.0 Internal Revenue Service (IRS) Enterprise License Bundle Terms:

a. Definitions:

i. “end user” is defined the Internal Revenue Service (“IRS”), a bureau of the Treasury.

ii. “IRS Authorized Users” is defined as all IRS full-time, part-time and temporary employees whose salary is paid for by IRS as well as IRS contractors authorized by end user to use the programs included in the IRS Enterprise License for end user’s business operations regardless of whether the IRS employees and IRS contractors are accessing the IRS Enterprise License Program Bundle at any given time or at all. For the avoidance of doubt, IRS is entitled to run the IRS Enterprise License Program Bundle on an unlimited basis for those applications that are used only by IRS full-time, part-time and temporary employees whose salary is paid for by IRS as well as IRS contractors authorized by end user.

iii. The following products are included in the IRS Enterprise License Program Bundle:

1. Oracle Database Enterprise Edition

2. Oracle Database Enterprise Edition on Engineered Systems

3. Oracle Internet Application Server Enterprise Edition

4. Oracle Partitioning

5. Oracle Tuning Pack

6. Oracle Diagnostics Pack

7. Oracle Advanced Security

8. Oracle Advanced Compression

9. Oracle Active Data Guard

10. Oracle GoldenGate

11. Oracle Real Application Clusters (RAC)

12. Oracle RAC One Node

13. Oracle Management Pack for Oracle GoldenGate

b. Only IRS Authorized Users may access the program licenses.

c. Applications with a user base that extends beyond “IRS Authorized Users” will be licensed by processor.

10.0 Expected Vendor Services

Ensuring quality of software and service. IRS requires and will hold the vendor accountable for the quality of the products and services provided. In the case of Oracle software products, the vendor may be a reseller or OEM. The reseller and/or OEM will be jointly and severally liable for the quality of products and services provided. These include prompt response and resolution of software problems as well as prompt delivery of patches to software provided. In addition, the vendor will be prompt and attentive to all customer service requests over the course of the contract.

11.0 Software Maintenance and Support.

The IRS will purchase Premier Support for the products outlined in Request For Information (RFI) Attachment A – Required Maintenance. Attachment A – Required Maintenance outlines the license/maintenance needs for software licenses owned by IRS.

12.0 Vendor Performance Expectations and Metrics.

Oracle shall respond to IRS issues based on their Premier Support SLA’s.

13.0. Period of Performance

Base Year: January 01, 2026 thru December 31, 2026 Option Year 1: January 01, 2027 thru December 31, 2027 Option Year 2: January 01, 2028 thru December 31, 2028 Option Year 3: January 01, 2029 thru December 31, 2029 Option Year 4: January 01, 2030 thru December 31, 2030

14.0 Place of Performance

The place of performance will be the Contractor’s site.