Tax_Center_SOW_-_2016_Tax_Season_(draft)_1.docx

STATEMENT OF WORK

FOR

BASE TAX CENTER

MOUNTAIN HOME AFB, IDAHO

1 November 2016

TABLE OF CONTENTS

SECTION 1 - INTRODUCTION

1.1 Background

1.2 Purpose of Position

1.3 Organizational Goals and Objectives

1.4 Applicable Laws and Air Force Instructions

1.5 Government Furnished Materials

1.6 Government Remedies

1.7 Air Force Point of Contact

SECTION 2 – DUTIES

2.1 Task 1

2.2 Task 2

2.3 Task 3

SECTION 3 - PERFORMANCE OBJECTIVES

3.1 Task 1

3.2 Task 2

3.3 Task 3

SECTION 4 – PERIOD OF PERFORMANCE

4.1 Overall Period of Performance

4.2 Certification of Hours worked

SECTION 5 – TRAINING REQUIREMENTS

5.1 Hours of Operation

5.2 Personnel

5.3 Security Requirements

5.4 Records Management

SECTION 1

INTRODUCTION

1.1 Background

Under the legal assistance program, Air Force attorneys provide advice and assistance to eligible beneficiaries concerning federal and state income tax issues. The Air Force tax program (which remains separate and distinct from the legal assistance program) involves JA staff, volunteer service members, and other volunteers preparing and filing federal and state income tax returns for those eligible to receive this assistance. Staff Judge Advocates (SJAs) supervise and manage these programs at their bases, exercising discretion concerning the scope of assistance provided, eligible beneficiaries, and sources of support for training and electronic filing. The base Tax offices operate under the IRS Volunteer Income Tax Assistance (VITA) program.

1.2 Purpose of Position

Provide information, on relevant Federal and State tax law, to eligible beneficiaries and assist them with preparation of Federal and State tax returns.

1.3 Organizational Goals and Objectives

Effectively conduct a tax information program that assists personnel in accurately preparing and submitting federal and state income tax returns.

1.4 Applicable Laws and Air Force Instructions

1.4.1 26 U.S.C. 1 (Tax Imposed)

1.4.2 26 U.S.C. 6151 (Time and place for paying tax shown on returns)

1.4.3 AFI 51-504, Legal Assistance, Notary, and Preventive Law Programs.

1.4.4 I.R.S. Publication 1084 (IRS Volunteer Site Coordinator’s Handbook

1.5 Government Furnished Materials

1.5.1 The MHAFB Legal Office will provide the office space (to be determined on a year by year basis) and all Tax Center equipment, including but not limited to computers, internet access, printers, and office supplies.

1.5.2 The IRS provides VITA materials such as: posters; folders; 13614, intake sheet; hard copy publications (Pub 17…).

1.6 Government Remedies

The Contracting Officer shall follow FAR 52.212-4, "Contract and Conditions – Commercial Items" for contractor's failure to perform satisfactory services or failure to correct non-conforming services.

1.7 Air Force Point of Contact

The Air Force POC (AF POC) for this project is: 366 Fighter Wing, Staff Judge Advocate (366 FW/JA), 366 Gunfighter St., STE 432, Mountain Home Air Force Base, Idaho 83648; telephone (208) 828-2238

SECTION 2

DUTIES TO PERFORM

2.1 Task 1

2.1.1 TASK: The Contractor shall serve as the Installation Tax Advisor at the Tax Center, inform personnel of changes in tax laws and regulations, and be primarily responsible for seeking and obtaining resolution to all individual tax issues eligible for tax center services. The Contractor shall be the subject matter expert on taxes, and shall plan and carry out the work at the Tax Center per the priorities of the Tax Center set by the Wing Staff Judge Advocate.

2.1.2 STANDARDS:

2.1.2.1 The Contractor will accurately interpret tax rules and changes in tax law.

2.1.2.2 The Contractor shall conduct regular spot checks on tax forms and supporting documents, verify computations, and ascertain transactions are properly supported in accordance with pertinent tax laws and regulations for all tax returns processed by the tax center.

2.2 Task 2

2.2.1 TASK: The Contractor shall receive and respond to telephonic and walk-in inquiries related to the tax program. The Contractor shall obtain information from clients and review income statements to determine eligibility for special tax programs and to determine tax obligations. The Contractor shall complete tax forms or assist clients in tax form completion. Additionally, as requested, the Contractor shall review client-prepared returns.

2.2.2 STANDARDS:

2.2.2.1 The Contractor will provide prompt, courteous and friendly service to clients. Answers to tax questions shall be accurate and reliable. The Contractor shall advise individuals of appropriate filing procedures for both federal and state forms.

2.2.2.2 The Contractor will regularly assist individuals in the final preparation and review of state and federal tax returns.

2.2.2.3 The Contractor shall ensure federal and state income tax publications are accurately maintained and posted in a timely manner.

2.3 Task 3

2.3.1 TASK: The Contractor shall serve as the focal point for the volunteer income tax advisors (VITAs). The Contractor shall oversee IRS training to VITAs. The Contractor shall manage the electronic filing program, coordinate with the IRS on complex issues, and assist VITAs in electronically submitting returns. The Contractor shall provide assistance for tax preparers, answer tax questions, and schedule VITAs to ensure adequate office staffing. The Contractor shall provide oversight of volunteers’ activities and conduct quality control measures. The Contractor shall ensure all personnel performing tasks pursuant to this performance work statement meet all standards and have completed the mandatory training of section 5.0 of this performance work statement. The Contractor shall maintain records of the number of returns processed and the amount, types, and status of returns.

2.3.2 STANDARDS:

2.3.2.1 The Contractor shall oversee IRS training and schedule volunteers for work to provide adequate coverage in the Tax Center and accurately advise them regarding tax issues.

2.3.2.2 The Contractor shall accurately accumulate statistics pertaining to the VITAs.

2.3.2.3 The Contractor will routinely coordinate with VITAs and organizational representatives regarding the types of forms used, type of assistance sought, and type of support documents needed by personnel services.

SECTION 3

PERFORMANCE OBJECTIVES

2.0 Strategy: The government shall inspect and evaluate the contractor’s performance to ensure the requirements set forth in this contract are met. The COR will utilize the contractor’s work schedule or modified version thereof to record validation results. Results of the validation then become the official Air Force record of the contractor’s performance.

2.1. When a performance threshold has not been met or contractor performance has not been accomplished, the legal office will notify the COR who will in turn notify the contractor of the deficiency. The contractor shall attempt to remedy the deficiency and report the status back to the COR. If the deficiency is not corrected, the COR will document the deficiency for later determination of whether price adjustment is warranted at the end of the contract period. The government will rely to the maximum extent on the contractor’s quality efforts to ensure requirements are met with periodic validation of the contractor by the legal office and contracting office. CORs will assess the contractor’s performance in a manner to sufficiently validate delivery of services and gain confidence in the contractor’s performance. The level of assessment is then adjusted to maintain that confidence.

2.2. Quality Control (QC): The contractor shall develop and maintain a QC program and plan to ensure performance is IAW commonly accepted commercial practices and services identified in this SOW. The contractor shall develop and implement procedures to identify, prevent, and ensure non-performance and continual repeat of defective service does not occur. As a minimum, the contractor shall develop QC procedures addressing the areas identified in the performance objectives.

2.3. Performance Objectives (PO) and Assessment Items (AI) The POs and AIs listed in Table 1 identify the minimum performance assessment requirements that must be accomplished.

2.3.1. The government maintains the right to assess all contract requirements but shall make every attempt not to delay the contractor's workflow. The CORs must document and report all assessments of the contractor.

Table 1 Performance Objectives

PO 1: Provide quality customer service

IAWS PWS para 1.2; 1.3; 2.1; 2.2

Threshold: Not more than one valid customer complaint per 100 returns, or one each month if fewer than 100 returns

Assessment Method: Monthly Validation and Customer Complaints

PO 2: Customer complaints resolved in a timely manner

IAWS PWS para 1.2; 1.3; 2.1; 2.2

Threshold: Customer contacted within 24/48/72 hours and complaint satisfactorily resolved

Assessment Method: Client feedback

PO 3: Transmit returns in a timely manner.

IAW PWS para 2.2; 2.3

Threshold: E-files created and transmitted within 72 hours of return being completed & signed by client.

Assessment Method: Weekly reports generated by tax software

PO 4: Maintain 13615’s on all volunteers and submit accurate volunteer report (IRS form 13206) and any required documentation to IRS on-time.

IAW PWS para 2.3

Threshold: Volunteer certifications and report (IRS form 13206) submitted by the xx of each month.

Assessment Method: Email – legal office POC should be CC’d on email transmission

PO 5: Volunteers preparing tax returns at appropriate level based on completed training.

IAW PWS para 2.3

Threshold: 0 returns prepared by under qualified volunteer preparers

Assessment Method: Periodic review of 13614’s

PO 6: Tax center opened in accordance with published operating hours

IAW PWS para 5.1

Threshold: 0 days opened late/closed early

Assessment Method: Periodic in-person checks/time card reviews

PO 7: Provide readily available tax services to client base

IAW PWS para 1.1; 1.2; 2.1; 2.2; 2.3

Threshold: No more than 2 weeks out for an available appointment

Assessment Method: Periodic review of Tax center calendar

SECTION 4

PERIOD OF PERFORMANCE

4.1 Overall Period of Performance: The overall period of performance will be 16 January 2017 through 12 May 2017. The overall period of performance will be further broken down into separate periods. The Tax Center will be available to the Contractor at all times during the period of performance for accomplishment of tasks as described in this performance work statement. The requirements for each period are.

4.1.1 Training Period (16 January 2017 – 6 February 2017): During this period, the contractor is required to (attend any IRS training scheduled by the legal office) or (conduct initial training with/for volunteers) . The Legal Office will coordinate training with the IRS (or contractor) and notify the contractor and volunteers of the date, times and location of training. The contractor is not required to work in the tax center or be present during this period outside of the scheduled training.

4.1.2 Tax Season Period (6 February 2017 – 17 April 2017): Contractor will perform all assigned duties during a 35 hour work week. Contractor must be present at the tax center during normal operating hours (Monday – Friday, excluding Federal Holidays and ACC Family days).

4.1.3 Post Tax Season Period (18 April 2017 – 12 May 2017): The purpose of this period is to perform follow-up services and post season administrative tasks, by phone and/or in-person, as needed. During this period, the Contractor will be required to be physically present a minimum of one day per week. The Contractor must be available by phone or email during the entire period. The Contractor will coordinate with the legal office to determine the day(s) and times when the contractor will be physically present.

4.2 Certification of Hours Performed: The legal office must certify, weekly, how many hours the contractor worked in the previous week.

SECTION 5

GENERAL INFORMATION

5.1 Hours of Operation

5.1.1 Normal Operations. Maintain customer service hours of 0900 to 1500 Monday through Friday, except for Federal holidays or when the installation is officially closed by the 366th FW Commander.

5.1.2 Overtime Hours. No overtime is permitted

5.1.2 Recognized Federal Holidays. The contractor is not required to maintain normal customer service hours on Federal Holidays. The following holidays occur during the period of performance:

5.2 Personnel

5.2.1 Contract Manager and Alternate. Contractor shall appoint in writing to the CO within 10 business days following contract start date a contract manager and alternate(s). Any changes to this letter of appointment shall be provided to the CO within three (3) business days. These individual(s) will be responsible for contract performance IAW this SOW. The contract manager or alternate will have full authority to act for the contractor on all contract matters relating to daily operations. The name of this person, and an alternate or alternates, will act for the contractor when the primary is absent.

5.2.1.1 The contract manager or alternate will be available during normal hours of operation, within thirty (30) minutes, to meet on the installation with government personnel designated by the CO.

5.2.2 All contractor personnel must present a neat appearance and be easily recognized as contractor employees. Dress of office workers will be in good taste and conducive to working with the general public. The contractor will identify himself as a contractor in meetings, telephone conversations, and e-mails and in any correspondence with the Government.

5.2.3 All employees shall fluently read, write, speak, and understand the English language.

5.3 Security Requirements

5.3.1 The contractor must be able to gain access to the base. The contracting office or base legal office will sponsor the contractor on base.

5.3.1.1 Pass and Identification Items: Obtain pass and identification items required for contract performance for employees IAW AFFARS Clause 5352.242-9000, Contractor access to Air Force Installations, and AFI 31-113, Installation Perimeter Access Control. The sponsoring AF organization will ensure that contractors undergo a National Crime Information Center and National Sex Offender Registry check prior to being issued any installation access media.

5.3.2 Physical Security: The contractor shall be responsible for safeguarding all government property and controlled forms provided for contractor use. At the end of each work period, all government facilities, equipment, and materials shall be secured.

5.3.3 Key Control: The contractor shall establish and implement methods of making sure all keys issued to the contractor by the government are not lost or misplaced and are not used by unauthorized persons. The contractor shall not duplicate keys issued by the government.

5.3.3.1 The contractor shall immediately report to the CO any occurrences of lost or duplicated keys.

5.3.3.2 In the event keys, other than master keys, are lost or duplicated, the contractor may be required, upon written direction of the CO, to re-key or replace the affected lock or locks without cost to the government. The government may, however, at its option, replace the affected lock or locks or perform re-keying and deduct the cost of such form of payment due to the contractor.

5.3.4 Access, General Protection and Security Policy, and Procedures: Contractor and all associated subcontractor employees shall comply with applicable installation, facility, and area commander installation and/or facility access and local security policies and procedures (provided by government representative). The contractor shall also provide all information required for background checks to meet installation access requirements to be accomplished by installation Security Forces. Contractor workforce must comply with all personnel identity verification requirements as directed by DoD, Air Force, and/or local policy. In addition to the changes otherwise authorized by the changes clause of this contract, should the Force Protection Condition (FPCON) at any individual facility or installation change, the Government may require changes in contractor security matters or processes.

5.3.5 Traffic Laws. The contractor and its employees shall comply with base traffic regulations.

5.3.6 The Contractor agrees to utilize only experienced, responsible and capable individuals in the performance of the work. The CO may terminate the contract or require that the contractor remove employees who endanger persons or property, or whose continuity under this contract is inconsistent with the interests of military security.

5.4 Records Management: All records, files, and documents, regardless of media (e.g., paper, electronic, etc), as described in this SOW, which are the responsibility of the Contractor are the property of the Government and shall remain so upon termination or completion of the contract.

5.4.1 The contractor shall keep these item(s) current and maintain and dispose of them in accordance with the requirements established in AFI 33-322, Records Management Program, paragraph 10, AFMAN 33-363, paragraph 6.4, AFMAN 33-364, paragraph 2.10 and the Air Force Records Disposition Schedule which may be accessed from the following web address: https://www.my/af.mil/afrims/afrims/afrims/rims.cfm.4

5.4.2 Records shall be turned over to the government upon completion of the contract unless otherwise stated. All records are subject to the Freedom of Information and Privacy Act.

5.4.3 Base legal office will determine, after discussion with Contractor, the manner/method in which the tax center records will be kept.