Comprehensive Research Services - Statement of Work V2.docx

Statement of Work Internal Revenue Service (IRS) Submitted By: Office of Research, Applied Analytics and Statistics (RAAS) Program Area: Service-wide Policy Directives and Electronic Resources (SPDER) Initiative Name: Electronic Research Services (ERS) - Comprehensive Research Services (CRS)

1. BACKGROUND

The Internal Revenue Service (IRS) is committed to providing standardized, consistent electronic research services to employees throughout the country. For over 25 years, the acquisition and management of these research services have been centralized under the Office of Service-wide Policy, Directives, and Electronic Resources (SPDER). The objective of this Statement of Work (SOW) is to obtain a suite of robust electronic research services to meet the agency’s tax research needs.

The IRS has a wide range of diverse users with different and unique tax, legal, business and news research requirements. The principal use of electronic research services is to complete a full analysis of a tax return, whether as part of the audit process, collection process, or assistance process. This improves the quality of cases, assists in the fair application of the laws, and helps frontline assistors resolve taxpayer questions. Users of these research materials are primarily: Taxpayer Resolution Representatives, Customer Service Representatives, Revenue Officers, Revenue Agents, International Agents, Attorneys, Employment Tax Personnel, Tax Compliance Officers, Appeals Officers, Estate and Gift Tax Attorneys, Employee Plans Specialists, Exempt Organizations Specialists, and Librarians.

Additionally, employees in other disciplines use the legal, business, and news services to:

· Research personnel and labor law,

· Conduct statistical and trend analysis,

· Research academic journals and publications related to tax administration, and

· Identify industry news and trends.

These employees primarily include: Economists, General Legal Attorneys, Personnel Specialists, Labor Relation Specialists, Statisticians, and Operational Research Specialists.

The Treasury Departmental Office (Treasury) has partnered with the IRS to obtain its research services. This SOW outlines the requirements of the larger IRS audience, while at the same time affording Treasury the option to procure research services using the IRS contract vehicle. Treasury Departmental Office employees include attorneys, economists, tax professionals and financial professionals.

2. SCOPE OF WORK

The IRS and Treasury will purchase an online research service product for a fixed number of users which can be increased or decreased at negotiated intervals, which will occur no more than twice a year. Approximately 14,000 IRS employees and 500 Treasury employees are users of research services.

Vendors shall fully describe how their offering will satisfy the diverse population of users and research requirements. This includes not only a description of content and functionality but, also shall include a detailed implementation and operation plan as described in Section 4.2. – Task 2: Management and Support Requirements.

Vendors will be evaluated on how well their proposal meets the requirements and objectives of this SOW along with their completeness and clarity in addressing the Government’s requirements.

3. DEFINITIONS

· Annotated tax services – organized by IRC section and are explanatory in nature.

· Topical tax services – organized by broad topic or issue and are analytical in nature.

The user asks a specific question and receives an answer with cited relevant primary and secondary sources (i.e., cases, statutes, regulations, or treaties).

4. TASKS

4.1 TASK 1 - TECHNICAL REQUIREMENTS

Background Information:

· A web browser currently serves as the end-user interface for Government office workers accessing Internet-based commercial services. Various employees access research sites through mobile computing devices such as smart phones.

· Offsite Government users typically conduct research by logging into the IRS network using virtual private network (VPN) communication software.

4.1.1 Any research service offered that is a Windows or web-based system shall run under the following:

· Windows 11 operating systems,

· Microsoft Edge web browser,

· All successor Microsoft operating systems and web browsers that may be adopted by the IRS during this contract.

4.1.2 The vendor shall list and describe all offered databases, sources, and products. While distinguishing between databases that contain only abstract information and those that contain full text data.

4.1.3 The vendor shall provide the following content:

4.1.3.1 Internal Revenue Manual (IRM) – The IRM is the official source of all IRS policies, procedures, and guidelines.

4.1.3.2 Legal and Administrative Content

· Internal Revenue Code (IRC)

· U.S. Tax Treaties

· Income Tax Regulations (Final, Temporary, and Proposed)

· Legislative History of Internal Revenue Code Sections

· Internal Revenue Bulletins and Cumulative Bulletins

· Revenue Rulings

· Revenue Procedures

· Announcements

· Notices

· Chief Counsel Guidance, including but not limited to:

· Private Letter Rulings

· Technical Advice Memoranda

· General Counsel Memoranda

· Actions on Decisions

· Field Service Advice

· Service Center Advice

· Industry Specialization Program (ISP) Coordinated Issue Papers

· Market Segment Specialization Program (MSSP) Audit Technique Guides

· All current IRS Taxpayer Publications

· Income tax guide or handbook

· Treasury Decisions and Orders

· Tax-Related Executive Orders

4.1.3.3 Full-Text Judicial Decisions are those decisions within the federal court system handed down by judges in tax matters that decide questions of fact or questions of law, including but not limited to:

4.1.3.4 The vendor shall provide a listing of all commercial tax services offered, at least one commercial tax service is required.

4.1.3.5 Secondary Tax Research Material – The vendor shall provide detailed listings of content offered.

4.1.3.6 The vendor shall not display links to content that the IRS cannot access.

4.1.4 The vendor’s product shall provide the following features:

4.1.4.1 Searching – The product shall allow the use of multiple search methods and have all the following search options available:

· Boolean logic searches,

· Proximity searches,

· Exact phrase searches,

· Conceptual or natural language searches and

· Search by citation

4.1.4.2 The product shall allow for a word search of legal and editorial sources without the selection of individual databases and arrange search results by category.

4.1.4.3 The product shall allow for filtering and retrieving citing references to a subscription within a statue or regulation.

4.1.4.4 Help – The product shall have:

· A comprehensive Help feature, including a “chat” feature which allows real-time access to assistors, and

· A comprehensive user guide or manual

4.1.4.5 A tax citator which provides the history of federal tax related judicial and administrative interpretations.

4.1.4.6 Artificial intelligence (“AI”) to support legal research, identify relevant source materials, document summarization, document analysis, and document drafting.

4.1.4.7 Extractive AI, which uses natural language processing (NLP) and machine learning to recognize text patterns and make predictions in text and document retrieval.

4.1.4.8 Generative AI, which refers to large models (LLMs) to synthesize new information and make predictions.

4.1.4.9 The vendor shall deliver AI use case, model card, and datasheet documentation describing the AI system.

4.1.4.10 The vendor shall provide a detailed description of the features available in the electronic research system offered. The description shall include, but not be limited to, capabilities such as:

· Searching,

· Customization options,

· Work log and search history,

· Online help,

· Delivery Options,

· Navigating within a document

4.2 TASK 2 - MANAGEMENT AND SUPPORT REQUIREMENTS

4.2.1 Notification of Changes to Content or Service

4.2.1.1 The vendor shall provide monthly notification to the Contracting Officer’s Representative (COR) of all sources being added and all sources being removed that are within the scope of this contract. If third party negotiations prevent monthly notice, the vendor shall advise the IRS as soon as it is permissible to provide such notification.

· If the IRS determines that a removed source is essential, the COR will request from the vendor a list of comparable replacement sources offered.

4.2.1.2 The government reserves the right to approve offered replacement sources. If the comparable sources offered by the vendor are not acceptable to the Government, the vendor shall propose price reductions for those discontinued sources. Any price reductions shall take effect on the date the sources are no longer available online.

4.2.1.3 The vendor shall notify the COR at least 30 days in advance of any changes in operation or functionality of the research system. If such proposed changes are unacceptable to the IRS, the COR will initiate discussions with the vendor to resolve the situation.

4.2.1.4 The vendor shall not charge the IRS for any system or product upgrades, new functionality, or expanded content that are already part of the library purchased by the IRS, and/or are part of the vendor’s continual product development and enhancement.

4.2.2 IRS has centralized the selection and purchase of electronic research services under SPDER. Vendors are not permitted to directly market new services to the end users. All requests for new content and all requests to demonstrate products shall be coordinated with the COR.

4.2.3 All press releases referencing this contract shall be coordinated with the COR.

4.2.4 The vendor shall submit an Implementation and Operation (I/O) plan for each of the categories listed below. Each plan shall address how the vendor will implement contract requirements, and will be evaluated as to how well it meets the requirements of this SOW.

· Customer Service Support

· Training Support

· Marketing Support

· Enterprise Access Solution

· Contract Reviews and Reports

4.2.5 Customer Service Support

4.2.5.1 At a minimum, the vendor shall provide standard support normally provided to commercial clients to assist in resolving technical problems. The vendor shall provide a description of customer service and technical support provided to ensure the customer’s issues are resolved.

4.2.5.2 The vendor shall describe how it will provide instructions and guidance in the installation, configuration, and maintenance of any software for both the initial installation and for all software upgrades.

4.2.5.3 Technical Support shall be available 24 hours a day, 7 days a week.

4.2.6 Training Support

4.2.6.1 At a minimum, the vendor shall provide the standard commercial training package normally provided to commercial customers. The Training Plan shall include a description of the following:

· An e-learning strategy to compliment the traditional classroom-based approach,

· The vendor’s standard commercial training package,

· The training package designed for this award,

· The support available to all end users,

· Any other information demonstrating a commitment to train all end users (e.g. willingness to customize training to account for the needs of specific user groups),

· The types of training materials available to each end user,

· The number of hours involved with respect to each method of training, and

· The vendor’s schedule for updating training material whenever significant product changes are made.

4.2.6.2 The vendor shall not teach content, features, or enhancements that are not included in the contract.

4.2.6.3 The vendor shall provide periodic electronic newsletters with tips for searching and using the system be offered.

4.2.7 Marketing Support

4.2.7.1 In addition to training, the IRS and Treasury may ask the vendor to attend special events (conferences. continuing professional education (CPE) sessions, national or regional meetings) to promote awareness of their products. Vendors may be invited to attend these events as exhibitors, presenters or as participants. Vendors shall coordinate attendance at all such activities with the COR.

4.2.7.2 The vendor shall submit a “Marketing Plan” outlining the type of activities the vendor intends to support, sponsor or promote. At minimum, the plan shall include a description of:

· The types of events the vendor is willing to attend/not attend,

· The geographic locations the vendor is willing to attend/not attend,

· The types of material the vendor is willing to provide for these special events, and

· The lead time required for attendance at special events

4.2.8 Enterprise Access Solution

4.2.8.1 The IRS and Treasury seek flexibility in providing access to the vendor’s system. It is mandatory that the vendor propose an enterprise solution for managing user access that will be available no later than the contract start date. Examples of information to be included in the enterprise-solution description include, but are not limited to:

· how access to their system will be managed both at time of initial roll-out to IRS and Treasury and during ongoing operation,

· the technical support offered to ensure problems are resolved, both during the initial roll-out phase of the contract and during ongoing operation.

· The IRS will provide guidance to the contractor regarding any automated solution.

4.2.8.2 At a minimum, the following data are considered mandatory elements of any automated solution:

· Name,

· E-mail addresses, and

· IRS Business Unit.

4.2.8.3 The vendor shall provide IRS and Treasury with the ability to create a report listing all users of the system, which includes all information that has been captured for each user.

4.2.8.4 If IDs must be generated, the vendor shall propose an enterprise solution that:

· Allow a cadre of IRS administrators (approximately 20) to create and manage IDs and/or passwords.

· Allow ID administrators to download/export reports of users within their IRS Business Unit to a spreadsheet for internal use.

4.2.8.5 The proposed enterprise solution shall allow ID administrators full access to all IRS users’ information through a single login.

4.2.8.6 The proposed enterprise solution shall allow ID administrators to review and/or edit any IRS user’s information through a single search.

4.2.8.7 The proposed enterprise solution shall allow the ability to:

· Search by any user information,

· Remove access for a user, and

· Edit user information in the system.

4.2.8.8 The proposed enterprise solution shall allow changes to the system to be implemented at no additional cost to the government. (For example, changes to the IRS Organizational structure may require changes to the tool.)

4.2.8.9 The proposed enterprise solution shall automatically cancel access for any user after one year of non-usage of the system.

4.2.9 Contract Reviews and Reports

4.2.9.1 IRS will meet with vendors for quarterly contract reviews. Mutually agreeable meeting dates will be arranged to meet the needs of both the vendor and the IRS.

4.2.9.2 Statistical reports described in Section 4.2.9.3 – Mandatory Reports, shall be provided electronically to the IRS within seven (7) business days after the start of the following month or quarter.

4.2.9.3 Mandatory Reports:

· Monthly Reports - monthly statistical information shall be provided for each IRS Business Unit for each month on:

· Total Number of IDs issued,

· Total Number of IDs used

· Total Number of Searches conducted, and

· Ten Most Popular Databases.

· Quarterly Reports – quarterly statistical information shall be provided for each IRS Business Unit for each month on:

· Total Number of IDs issued,

· Total Number of IDs used

· Total Number of Searches conducted, and

· Ten Most Popular Databases.

· “Searches” reported on the mandatory Monthly and Quarterly Reports shall include all methods of access or data retrieval including, but not limited to, key word searching, table of contents searching, document retrieval, etc.

· Quarterly reports of unique ID’s not used in a three-consecutive month period for each IRS Business Unit.

5. DELIVERABLES CHART

provided electronically to the IRS for each IRS Business Unit within seven (7) business days after the start of the following month.

provided electronically to the IRS for each IRS Business Unit within seven (7) business days after the start of the following quarter.

6. CONTRACT TYPE

This contract type will be Firm Fixed Price (FFP).

7. PERIOD OF PERFORMANCE

The anticipated date of award is June 2026. The period od performance for this contract will be a twelve (12) month base period and four (4) twelve (12) month option periods.

8. PAYMENT SCHEDULE

After providing the mandatory Monthly Report, the vendor shall submit a complete invoice each calendar month to IRS via the web-based Invoice Processing Platform (IPP). Vendor invoices shall include all required fields in the IPP application.

Upon IRS receipt of the vendor’s invoice, the COR will facilitate payment via Receipt and Acceptance (R&A) through the Beckley Finance Center (BFC) using Prompt Pay or other established payment guidelines.

9. SECURITY REQUIREMENTS

Any external web-based service shall be implemented in a manner that eliminates any reasonable security concerns regarding the use of Java applets, ActiveX or similar client-side processing. If any such add-in applications are used, the vendor shall work with the COR for security testing and implementation.