BL082-22 ADD1

August 17, 2022

Addendum #1 Button Gwinnett Water Line

Replacement Phase II- BL082-22

DWR have recently revised their Supplementary Conditions Form. Replace with latest version of Supplementary Conditions Form.

There were also updates on Bid Form and Measurements & Payment specifications related to the Fire Hydrant Assembly. Please replace the following sections:

SPECIFICATIONS

Page 01 22 15.11, Part 1 – General, 1.2 Bid Items, Delete Paragraph 21 in its entirety and replace with the following:

21. SPECIFICATION NO. 331219, UNIT PRICE FOR WATER UTILITY DISTRIBUTION FIRE HYDRANT ASSEMBLY:

MEASUREMENT: The quantity to be paid per each fire hydrant assembly shall be the number actually installed as shown on the Drawings or as directed by GCDWR.

PAYMENT: The Unit Prices Bid for each (EA) fire hydrant assembly shall include excavation, furnishing hydrants, placing to correct horizontal alignment and vertical elevation, connecting to existing main, backfill, testing, and shop and field painting of all fire hydrants; complete with all accessories, appurtenances, valve, valve box, pipe and fittings, restraint, gravel, concrete, and hydrant wrenches; and the furnishing of all labor, superintendents, materials, tools, and equipment necessary to complete the Work as specified, as indicated on the Drawings, or as directed by GCDWR.

Bidding Questions Received:

Q1. What are the approximate lengths of the pipes to be installed on the project?

A1. All pipe lengths are shown on the bid drawings.

Q2. Are there any portions of the project that will need to be Bored?

A2. Boring locations are shown on the bid drawings.

Q3. Are the crossings to be Jack & Bored or Directionally Bored?

A3. It is the Contractor’s responsibility to determine the best way to install the water main and casing using trenchless technology.

Q4. What are the approximate lengths and diameters of the portions to be bored?

A4. Boring lengths, pipe material and size are all shown on the bid drawings.

Q5. How much is the cost estimate of the project?

A5. Gwinnett County estimates this project to be approximately $529,000. However, this is an estimate only. Contractors are urged to submit competitive pricing for the County’s consideration. Award will be made to the lowest responsive and responsible bidder.

Sincerely, Brittany Bryant Brittany Bryant Purchasing Associate II

Attachments: Revised Bid Form, Revised Supplementary Conditions form, Plan Holders List, Pre-Bid Attendees List.

BL082-22

BID FORM

(This Bid Form is part of the Bid Documents) BID NUMBER: BL082-22 BID DATE: August 23, 2022

SUBMITTAL DATE:

BY:

(Bidder)

PROJECT DESCRIPTION: BUTTON GWINNETT WATER MAIN REPLACEMENT – PHASE 2

THIS BID IS SUBMITTED TO: Gwinnett County, Georgia (hereinafter called Owner) acting through its Board of County Commissioners

1. Undersigned Bidder offers and agrees to enter into Agreement with Owner, in accordance with the instructions, requirements and forms included in Bid Document Package (including the NOTICE OF BID, Instructions to Bidders Package and Pre- Qualification Package [where applicable]), and to complete all Work for the Bid Price and within required calendar days, all in accordance with the Bid Document Package.

2. Bidder accepts terms and conditions contained in Bid Document Package including without limitation those dealing with Owner's time for accepting Bid and disposition of Bid Security.

3. In submitting this Bid, Bidder makes representations required by Instructions to Bidders and further warrants and represents:

a. Bidder has examined Bid Document Package, including NOTICE OF BID and Instructions to Bidders, and following addenda:

No. Dated No. Dated

b. Bidder has examined site and locality where the Work is to be performed and legal requirements (federal, state, and local laws, ordinances, rules, and regulations) and conditions affecting Work cost, difficulty, progress, or performance and has made independent investigations as Bidder deems necessary.

c. Bidder has carefully studied reports and drawings indicating subsurface conditions and drawings depicting physical conditions as identified in General Conditions and accepts determination concerning technical data contained in reports and drawings on which Bidder is entitled to rely.

d. Bidder has obtained and carefully studied (or assumes responsibility for obtaining and carefully studying) examinations, investigations, explorations, tests, and studies (in addition to or to supplement those referred to in "c." above) pertaining to subsurface or physical conditions at site or otherwise affecting cost, progress, performance, or furnishing Work as Bidder considers necessary for performing or furnishing Work at Contract Price, within Contract Time, and in accordance with terms and conditions contained in Bid Document Package, including specifically provisions stated in General Conditions and no additional examinations, investigations, explorations, tests, reports, or similar information or data are or will be required by Bidder.

e. Bidder has reviewed and checked Plans and data shown or indicated on Bid

Document Package with respect to existing underground facilities at or contiguous to site and assumes responsibility for accurately locating underground facilities. No additional examinations, investigations, explorations, tests, reports, or similar information or data concerning underground facilities are or will be required by Bidder in order to perform and furnish Work at Contract Price, within Contract Time, and in accordance with terms and conditions contained in Bid Document Package, including specifically provisions stated in General Conditions.

f. Bidder has correlated results from observations, examinations, investigations, explorations, tests, reports, and studies with terms and conditions contained in Bid Document Package.

g. Bidder has given Owner written notice concerning conflicts, errors, or discrepancies discovered in Bid Document Package and written resolution by Owner is acceptable to Bidder.

h. This Bid is genuine and not made in interest of or for any undisclosed person, firm, or corporation and is not submitted in conformity with any agreement or rules produced by any group, association, organization, or corporation; Bidder has not directly or indirectly induced or solicited any other Bidder to submit false or sham Bid; Bidder has not solicited or induced any person, firm, or corporation to refrain from bidding; and Bidder has not sought by collusion to obtain for itself any advantage over any other Bidder or over Owner.

i. Bidder should submit a projected Monthly Cash Flow projection with the bid. The monthly projections should add up to the Bid Amount on the Bid Form.

4. Bidder submits the following Unit Price Work Bid Prices for the Button Gwinnett Water Main Replacement - Phase 2, identified in Bid Form as part of this Bid. Work included within each Bid Item is described in the Specification Section listed for that Bid Item.

Payment for each Bid Item is described in Specification Section 01 22 15.11 – Measurement and Payment listed for that Bid Item. Bidder understands that if a contract is to be awarded, it will be awarded to the lowest responsible, responsive Bidder for the Total Bid (Part 1 + Part 2).

PART 1 - BASE BID ITEMS

Bid Item No.

Specification Section

Description Measurement

& Payment Est. Qty Unit Price

Extended Price

1. 32 16 13 Sidewalk Restoration 4 20 SY $ $

2 Utility Pipe Jacking

2a. 32 92 00 Steel Casing, Bore & Jack Installation, 12” Dia.

5 38 LF $ $

2b. 32 92 00 Steel Casing, Bore & Jack Installation, 16” Dia.

5 88 LF $ $

2c. 31 41 16.10 Steel Casing, Bore & Jack Installation, 24” Dia.

5 84 LF $ $

3. 31 41 16.10 Permanent Seeding 7 3,100 SY $ $

4. 31 25 00 Sodding 8 400 SY $ $

5. 31 25 00 Traffic Control - Devices 11a 1 LS $ $

6. 31 25 00 Traffic Control – Police Officer 11b 500 HR $ $

7. 31 25 00 Erosion and Sediment Controls

– Temp Silt Fence Non- Sensitive (Sd1-NS)

12c 3,104 LF $ $

8. 31 25 00 Erosion and Sediment Controls –Orange Barrier Fence

12d 450 LF $ $

9. 31 25 00 Erosion and Sediment Controls –Sediment Trap (Sd2)

12e 5 EA $ $

10. 31 25 00 Erosion and Sediment Controls

– Mulch (Ds1)

12i 3,500 SY $ $

11. 31 25 00 Erosion and Sediment Controls

– Temporary Seeding (Ds2)

12i 3,500 SY $ $

12 02 42 11 Site Restoration and Cleanup 13 1 LS $ $

13 01 78 39 Project Record Drawings 14 1 LS $ $

14 Ductile Iron Pipe (Water)

14a 33 11 13.05 6” Diameter, Pressure Class

15 62 LF $ $

14b 33 11 13.05 8” Diameter, Pressure Class

15 109 LF $ $

14c 33 11 13.05 12” Diameter, Pressure Class

15 1,456 LF $ $

15 Water Utility Distribution Valves

15a 33 12 16 Gate Valves, 6” Diameter 16 1 EA $ $

15b 33 12 16 Gate Valves, 8” Diameter 16 2 EA $ $

BID NUMBER: BL082-22

COMPANY NAME: _____________________________________

BIDDER’S SIGNATURE: _________________________________

BID NUMBER: BL082-22

COMPANY NAME: _____________________________________

BIDDER’S SIGNATURE: _________________________________

BASE BID ITEMS CONTINUED

PART 2 - OWNER DIRECTED WORK ITEMS

Sub-Total Part 1 - Base Bid Items $ _____________________________

________________________________________________________________________________________________Dollars

(Write in Words)

Sub-Total Part 2 - Owner Directed Work Items $ _____________________________

________________________________________________________________________________________________Dollars

(Write in Words)

TOTAL BID (Part 1 + Part 2) $ _____________________________

________________________________________________________________________________________________Dollars

(Write in Words)

Bid Item No.

Specificatio n Section

Description Measurement

& Payment Est. Qty Unit Price

Extended Price

15c 33 12 16 Gate Valves, 12” Diameter 16 6 EA $ $

16 33 12 19 Water Utility Distribution Fire Hydrants

21 4 EA $ $

17 33 12 19.81 Salvage Existing Fire Hydrants 24 2 EA $ $

Remove and replace existing 18” CMP Storm line with 18”

RCP

27 LF $ $

BASE BID ITEMS TOTAL $

Bid Item No.

Specification Section

Description Measurement

& Payment Est. Qty Unit Price

Extended Price

1. Relocation of Existing Utilities 1 AL $ $

2. Unsuitable Materials 100 CY $ $

3. 02 32 19 Exploratory Excavations 10 5 EA $ $

4. 32 16 13 24-inch Curb and Gutter 3 100 LF $ $

5. 32 12 16 Miscellaneous Asphalt Pavement

20 TN $ $

6. Miscellaneous GAB 20 TN $ $

7. Miscellaneous #57 Stone 20 TN $ $

OWNER DIRECTED WORK ITEMS TOTAL $

Attached prices shall include all labor, materials, bailing, shoring, removal, overhead (Direct and Indirect), profit, insurance, bonds, and other costs, to cover all finished Work.

Bidder agrees this Bid shall be good and may not be withdrawn for a period of sixty (60) calendar days after scheduled closing time for receiving bids.

There is enclosed herewith a certified or cashier's check or a Bid Bond to the order of Gwinnett

County, Georgia, in the sum of Dollars

Check or Bid Bond shall be equal to, not less than, the amount stipulated in NOTICE TO BID and it is understood and agreed that said check or Bid Bond shall be subject to terms and conditions stipulated in Bid Document Package.

Undersigned Bidder hereby agrees to each and every stipulation in Bid Document Package pertaining to the submission of Bids and further, if awarded the Contract, duly agrees to execute and secure the required Contract and Bid Document Package within fifteen (15) days from service of Notice of Award and deliver a surety bond or bonds as required by General Conditions. The name and business address of Bidder to which all formal Notices shall be sent:

Undersigned Bidder states the names and addresses of persons interested as principals in this Bid are as follows: (Write first name in full):

Bidder shall state on line below, if a corporation, the name of State in which incorporated and the date of said incorporation:

Undersigned Bidder states (he/she/they) (is a/are) citizen(s) of the United States and all partners, associates, or principals interested herein are citizens of the United States, except:

(Give full names and addresses):

Undersigned Bidder submitting this Bid certifies and affirms that such Bid is genuine and not collusive or sham; that said Bidder has not colluded, conspired, connived, or agreed, directly or indirectly, with any Bidder or person, to put in a sham Bid, or that such other person shall refrain from bidding, and has not in any manner, directly or indirectly, sought by agreement or collusion, or communication or conference, with any person to fix the Bid Price of affiant or any other Bidder, or to fix any overhead, profit, or cost element of said Bid Price, or of that of any other

Bidder, or to secure any advantage against Gwinnett County or any person interested in the proposed Contract; and that all statements contained in said Bid are true, and further, that such Bidder has not directly or indirectly submitted this Bid, or the contents thereof, or divulged information or data relative thereto to any association or to any member or agent thereof; and, that no member of Owner or other officers or employees of said Owner is interested directly or indirectly in the Bid or in any portion of the Bid nor the Contract or any part of the Contract which may be awarded the undersigned Bidder on the basis of such Bid.

The undersigned bidder acknowledges the requirements of the Plans and Specifications For the Button Gwinnett Water Main Replacement – Phase 2. It is further understood that the above quantities are approximate, are solely for the purpose of comparing proposals, and are not represented by the Owner as an accurate statement of the actual work to be performed under the Contract.

The Bidder agrees to complete the Contract awarded within 150 (Sub) / 30 (Final) consecutive calendar days for completion" from the date of the "Notice to Proceed" and he further agrees that the owner may retain from the monies which may become due the amount of $1,000.00 (Sub) / $1,000.00 (Final) per day for each and every day that the completion of the work may be delayed.

Company Name Contact Address Email Phone Number

The Dickerson Group Scott King 871 Old Peachtree Road NW

Lawrenceville, GA 30043

Scott.King@dickersongroup.net

Jason.freeland@dickersongroup.net 770-513-4558

Site Engineering, Inc. Tamara Isbell 7025 Best Friend Road

Atlanta, GA 30340 tamara@siteengineeringinc.com

770-263-7234 ext. 228

JDS, Inc. Melissa Montgomery 272 Hurricane Shoals Rd. NE

Lawrenceville, GA 30046 mmontgomery@jdspipe.com 770-972-8000

D & H Construction Daniel Lopez 1915 James Jackson Parkway

Atlanta, Georgia 30318 dlopezgarcia85@hotmail.com 404-792-1941

Construct Connect Courtney Huesman 3825 Edwards Road, Ste 800

Cincinnati, OH 45209 courtney.huesman@constructconnect.com marcus.harley@constructconnect.com 513-458-5978

GS Construction, Inc. Hilary Quinn 526 Lyle Circle

Lawrenceville, GA 30046 hquinn@gsconstruction.net 687-377-8028

Dodge Construction Network Kathy Marshall 2860 S State Hwy 161, Ste 160 #501

Grand Prairie, Tx 75052 kathy.marshall@construction.com

844-326-3826

Ext. 9311

Mid-South Builders, inc. Adam Grice P.O. Box 878

Lithonia, Georgia 30058 adam@mid-southbuildersinc.com 770-484-9600

BL082-22 Button Gwinnett WMR Plan Holder's List

August 9, 2022 mailto:tamara@siteengineeringinc.com mailto:mmontgomery@jdspipe.com mailto:dlopezgarcia85@hotmail.com mailto:courtney.huesman@constructconnect.com mailto:courtney.huesman@constructconnect.com mailto:hquinn@gsconstruction.net mailto:kathy.marshall@construction.com mailto:adam@mid-southbuildersinc.com

BL082-22 PRE-BID CONFERENCE

Representative Name Company Name Phone # E-Mail Address

(DEPARTMENT REPRESENTATIVES SIGN-IN AT BOTTOM)

1.

Hank Merrill JDS, Inc. 770-972-8000 Hmerrill@jdspipe.com

2.

Adam Grice Mid-South Builders, Inc.

770-484-9600 Adam@mid-southbuildersinc.com

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

Department Representative Name

Department

Department Representative Name

Department

Brittany Bryant DOFS

Shelton Loggins DWR

Kalyn Keeney Prime Engineering mailto:Hmerrill@jdspipe.com mailto:Adam@mid-southbuildersinc.com

Section 00800 Supplementary Conditions to the EJCDC C-700 Standard General Conditions of the Construction Contract

With Gwinnett County DWR Modifications 07-01-22

Supplementary Conditions

These Supplementary Conditions amend or supplement the Standard General Conditions of the Construction Contract, EJCDC C-700 (2007 Edition, with Gwinnett County DWR Modifications 07-01-22). All provisions which are not so amended or supplemented remain in full force and effect.

The terms used in these Supplementary Conditions have the meanings stated in the General Conditions. Additional terms used in these Supplementary Conditions have the meanings stated below, which are applicable to both the singular and plural thereof.

The address system used in these Supplementary Conditions is the same as the address system used in the General Conditions, with the prefix "SC" added thereto.

The provisions in this Section of the Specifications shall govern in the event of any conflict between this Section and the General Conditions.

SC-1.01 Definitions

SC-1.01.A.16.1 Delete Paragraph 1.01.A.16.1 in its entirety.

SC-1.01.A.29 Add the following sentence to end of paragraph:

Owner designates the Director of the Gwinnett County Department of Water Resources to exercise all Owner authority identified in these contract Documents, except that of approval and execution of change orders.

SC-2.02 Copies of Documents

SC-2.02 Delete Paragraph 2.02.A in its entirety and insert the following in its place:

A. Owner will furnish to Contractor up to four (4) printed or hard copies of the Contract Documents, one counterpart of the executed Contract Agreement, and one (1) set in electronic format. Additional copies will be furnished upon request at the cost of reproduction.

SC-4.06 Hazardous Environmental Conditions

SC-4.06 Delete Paragraphs 4.06.A and 4.06.B in their entirety and insert the following:

A. No reports or drawings related to Hazardous Environmental Conditions at the Site are known to Owner.

B. Not Used.

SC-5.04 Contractor’s Liability Insurance

SC-5.04. Delete Paragraph 5.04.C in its entirety and insert the following:

C. The limits of liability for the insurance required by paragraph 5.04.B.2 of the General Conditions shall provide coverage specified in the Owner’s Insurance Requirements, included in these Contract Documents, or greater where required by Laws and Regulations.

SC-5.06 Property Insurance

SC-5.06 Delete Paragraph 5.06.A in its entirety and insert the following in its place:

A. Contractor shall purchase and maintain property insurance upon the Work at the Site in the amount of the full replacement cost thereof. Contractor shall be responsible for any deductible or self-insured retention. This insurance shall be provided as required by the Owner’s Insurance Requirements.

SC-6.02 Labor; Working Hours

SC-6.02 Add the following subparagraph 6.02.D.1:

1. The following hourly rates or most current rates will apply for the overtime work on behalf of the Owner:

Labor Grade 2022 2023

Inspector I $80.00 $82.40

Inspector II $95.00 $97.85

Inspector III $110.00 $113.30

Senior Construction Engineer $135.00 $139.05

Principal Construction Engineer $145.00 $149.35

Supervising Construction Engineer $160.00 $164.80

Engineer II $112.00 $115.36

Supervising Engineer $190.00 $195.70

Chief Engineer $225.00 $231.75

SC-6.08 Permits

SC-6.08 Add the following subparagraphs 6.08.B.1:

1. The Owner will provide the following Permits:

a. Land Disturbance – Gwinnett County

SC-6.13 Safety and Protection

SC-6.13 Delete the second sentence of Paragraph 6.13.C.

SC-12.03 Delays

SC-12.03.C. Add the following paragraphs to the end of Paragraph 12.03.C:

1. If the basis exists for an extension of time in accordance with Paragraphs 12.03.A.

and 12.03.C. of the General Conditions, an extension of time on the basis of weather may be granted only for the number of Weather Delay Days in excess of the number of days listed as the Standard Baseline for that month.

2. The Owner has reviewed weather data available from the National Oceanic and

Atmospheric Administration (NOAA) and determined a Standard Baseline of average climatic range for Gwinnett County, Georgia. Standard Baseline is as follows:

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 14 14 10 7 6 3 4 2 2 3 5 9

3. Standard Baseline shall be regarded as the normal and anticipatable number of calendar days for each month during which construction activity shall be expected to be prevented and/or suspended by cause of adverse weather. Suspension of construction activity for the number of days each month, as listed in the Standard Baseline, is included in the Work and is not eligible for extension of Contract Time.

4. Adverse weather is defined as the occurrence of one or more of the following conditions, which prevents exterior construction activity or access to the site within twenty-four (24) hours:

a. Precipitation (rain, snow, or ice) in excess of one-tenth inch (0.10”) liquid measure,

b. Temperatures which do not rise above 32 degrees F by 10:00 a.m., local time,

c. Temperatures which do not rise above that specified for the day’s construction activity by 10:00 a.m., local time, if any is specified,

d. Sustained wind in excess of twenty-five (25) m.p.h.

e. Standing snow in excess of one inch (1.00”).

5. Adverse weather may include, if appropriate, “dry-out” or “mud” days:

a. For rain days above the Standard Baseline

b. Only if there is a hindrance to site access or site work, such as excavation, backfill, and footings; and,

c. At a rate no greater than one (1) make-up day for each day, or consecutive days, of rain beyond the Standard Baseline that total one inch (1.00”) or more, liquid measure, unless specifically recommended otherwise by the Engineer.

6. A Weather Delay Day may be counted if adverse weather prevents work on the project for fifty percent (50%) or more of the Contractor’s scheduled work day, including a weekend day(s), if Contractor has approved, scheduled construction activity that day.

7. Contractor shall take into account that certain construction activities are more affected by adverse weather and seasonal conditions than other activities, and that “dry-out” or “mud” days are not eligible to be counted as Weather Delay Day until the Standard Baseline is exceeded. Hence, Contractor should allow for an appropriate number of additional days associated with the Standard Baseline days in which such applicable construction activities are expected to be prevented and suspended. If the project includes construction of a building, no extension will be made for days of adverse weather occurring after building is “dried in”.

8. Use a copy of the Weather Delay Monthly Report found in the Specifications

General Requirements Section 01 00 00, Paragraph 3.45.B., indicating for each calendar month, the days on which construction activity affecting the critical path of the Work was prevented by adverse weather conditions, as outlined in Paragraph 12.03.C.4. Mark the column for the general cause; and under “Specific Description”, indicate corresponding measurement of precipitation, temperature, wind, or other influencing factors, and list the construction activity that was scheduled and delayed. At the end of the month, at the bottom of the form, add up the number of delay days and enter in the box next to row “(a)”, enter the Standard Baseline days for that corresponding month in the box next to row “(b)”. Subtract row (b) value from row (a) value and enter that value in the last box next to “Claimable Days”, enter -0-, if a negative number. Submit a copy of the completed Weather Delay Monthly Report with the next application for payment and with subsequent claim for Time Extension. Claims for time extension based upon weather delays will be denied if a submitted Report does not corroborate the claim, or if no report was submitted when it was required in accordance with this paragraph.

9. Submit daily jobsite logs showing which, and to what extent, construction activities have been affected by weather on a monthly basis.

10. To support claim for time extension, submit actual weather data obtained from nearest NOAA weather station, or other independently verified source approved by Owner’s representative at beginning of the project.

11. Use Standard Baseline data provided in Paragraph 12.03.C.2, when documenting actual delays due to adverse weather in excess of the average climatic range.

12. Organize claim and documentation to facilitate evaluation on a basis of calendar month periods and submit in accordance with the procedures for Claims established in Articles 12.02 and 10.05 of the General Conditions.

13. If an extension of the Contract Time is appropriate, it shall be implemented in accordance with the provisions of Articles 8.07, 10.03, 10.05, and 12.02 of the General Conditions.

SC-14-02.A.1 Following this Paragraph add the following:

a. “Other documentation” shall be accepted only if a written price quote from the vendor is submitted with the Application for Payment and the bill of sale and/or invoice stating that the actual amount paid by the Contractor is submitted within 30 days of the Application for Payment.

SC-14.02.A.3.b Delete 14.02.3.b in its entirety and replace with the following:

b. The Owner shall retain an amount not exceeding five percent (5%) of the gross value of the completed work as may be provided for in the contract.

SC-14.02.D. Reduction in Payment:

SC-14.02.D After paragraph 14.02.D. 4.b, add the following:

c. The following rates or most current rates will apply for the additional services performed by the Engineer on behalf of the Owner:

Labor Grade 2022 2023

Inspector I $80.00 $82.40

Inspector II $95.00 $97.85

Inspector III $110.00 $113.30

Senior Construction Engineer $135.00 $139.05

Principal Construction Engineer $145.00 $149.35

Supervising Construction Engineer $160.00 $164.80

Engineer II $112.00 $115.36

Supervising Engineer $190.00 $195.70

Principal-In-Charge $225.00 $231.75

SC-ARTICLE 17 – MISCELLANEOUS

SC-17.09 After 17.09 add the following:

17.10 Delinquent Contractors

A. The Owner shall not pay any claim, debt, demand or account whatsoever to any person firm or corporation who is in arrears to the Owner for taxes. The Owner shall be entitled to a counterclaim and offset for any such debt in the amount of taxes in arrears, and no assignment or transfer of such debt after the taxes become due shall affect the right of the Owner to offset any taxes owed against said debt.