Tax_Center_SOW.pdf

STATEMENT OF WORK

FOR

TAX ADVISOR

MOUNTAIN HOME AFB, IDAHO

22 November 2016

FA4897-17-T-0001 Attachment 1

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

SECTION 2 – PERIOD OF PERFORMANCE

2.1 Period of Performance

2.2 Certification of Hours Performed

2.3 Hours of Operation

SECTION 3 – DUTIES TO PERFORM

3.1 Task 1

3.2 Task 2

3.3 Task 3

SECTION 4 - PERFORMANCE OBJECTIVES

4.1 Strategy

4.2 Correcting Deficiencies

4.3 Quality Control

SECTION 5 – GENERAL INFORMATION

5.1 Personnel

5.2 Security Requirements

5.3 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 Judge Advocate (JA) staff, volunteer service members, and other volunteers preparing and filing federal and state income tax returns for those eligible to receive this assistance. The 366th Fighter Wing (366 FW)

Staff Judge Advocate (SJA) supervises and manages the program at Mountain Home Air Force

Base (MHAFB), exercising discretion concerning the scope of assistance provided, eligible beneficiaries, and sources of support for training and electronic filing. The 366 FW Legal Office

(the “Legal Office” or the “JA Office”) operates under the IRS Volunteer Income Tax Assistance

(VITA) program.

1.2 Purpose of Position

Provide information, on relevant Federal and State tax law, to clients 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 authorized 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, available at http://static.e-publishing.af.mil/production/1/af_ja/publication/afi51-504/afi51-504.pdf.

1.4.4 IRS Publication 1084, IRS Volunteer Site Coordinator’s Handbook, available at https://www.irs.gov/pub/irs-pdf/p1084.pdf.

1.5 Government Furnished Materials

1.5.1 The government shall furnish or make available office space (to be determined on a year-by-year basis). The Contractor will return the office space to the government in the same condition, minus normal wear and tear, as received. These facilities shall be used in the performance of this contract only.

1.5.2 The government will provide the Contractor incidental equipment including but not limited to computers, internet access, printers, and miscellaneous office supplies. The

Contractor shall maintain equipment in accordance with (IAW) industry standards.

1.5.3 Equipment Loss or Damage: The Contractor shall immediately notify the

Contracting Officer (CO) of any damaged lost or stolen equipment. If the Contractor is responsible for the loss, damage, or theft of any equipment, the Contractor shall immediately replace with the item with another item of exact or similar construction, style, make, color, and specifications. Any damaged, lost, or stolen equipment items replaced by the Contractor shall become the property of the government.

1.5.4 The IRS provides the IRS forms and publications necessary for running a VITA site. The IRS will mail these materials to the Legal Office in January of 2017.

SECTION 2

PERIOD OF PERFORMANCE

2.1 Period of Performance: The period of performance will be 1 January 2017 through 12

May 2017 with four option years. The Tax Center will be available to the Contractor on normal business days from 0730 to 1700 during the period of performance for accomplishment of tasks as described in this Statement of Work (SOW). Between 1 January 2017 and 31 January 2017, the Contractor is responsible for conducting initial training for the VITA volunteers. See Section

3.2, infra. The contractor is not required to work in the Tax Center or be present during this period beyond what is required to conduct the scheduled training. From 1 February 2017 until

17 April 2017, the Contractor is required to run the Tax Center during a thirty-five hour work week and to provide service to clients during Normal Operations. See Section 2.3.1, infra. From

18 April 2017 until 12 May 2017, the Contractor will provide follow-up services and post-season administrative tasks, by phone or in-person, on an as-needed basis. 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.

2.2 Certification of Hours Performed: A representative of the JA Office shall certify, on a weekly basis, how many hours the Contractor worked in the previous week no later than (NLT) the close of business (COB) each Monday. The Contractor will provide a copy of the certified timecard to the contract administrator NLT the COB Wednesday each week.

2.3 Hours of Operation

2.3.1 Normal Operations. Maintain customer service hours of 0900 to 1500 Monday through Friday from 1 February 2017 until 17 April 2017, except for Federal holidays or when the installation is officially closed by the 366 FW Commander.

2.3.2 Overtime Hours. During normal operations, the Contractor’s work week will consist of thirty-five work hours. No overtime is permitted.

2.3.3 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:

Martin Luther King's Birthday Third Monday in January

Washington’s Birthday Third Monday in February

SECTION 3

DUTIES TO PERFORM

3.1 Task 1

3.1.1 TASK: The Contractor shall serve as the 366 FW Tax Advisor, inform authorized 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. The Contractor shall be the Site Coordinator for the

Tax Center and shall comply with all VITA Site Coordinator requirements as determined by the IRS.

3.1.2 STANDARDS:

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

3.1.2.2 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.

3.2.2.3 The Contractor shall complete all VITA Site Coordinator requirements as determined by the IRS.

3.2 Task 2

3.2.1 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. The Contractor shall review client-prepared returns. The Contractor shall ensure that all tax forms prepared at the Tax Center are filed with the IRS in a timely manner.

3.2.2 STANDARDS:

3.2.2.1 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.

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

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

3.2.2.4 The Contractor will resolve customer complaints in a timely manner by contacting customers who contact the Tax Center within two working days and resolving customer complaints within four working days of receiving the complaint.

3.2.2.5 The Contractor shall transmit returns to the IRS in a timely manner. The

Contractor shall create and transmit E-files within three working days after the client signs the return.

3.3 Task 3

3.3.1 TASK: The Contractor shall coordinate and oversee the tax preparation services provided by the VITA volunteers. The Contractor shall provide a three-day training to volunteers. During this training period, the Contractor will attempt to ensure that all volunteers meet the IRS certification requirements for VITA volunteers. The Contractor will ensure that any volunteers who do not meet the IRS certification requirement do not participate in preparing returns, except as permitted by the IRS. The Contractor shall manage the electronic filing program, coordinate with the IRS on complex issues, assist volunteers in electronically preparing and submitting returns, and assist clients with preparing their own returns. The Contractor shall provide assistance for tax preparers, answer tax questions, and schedule volunteers 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

SOW are prepared and qualified to act as a VITA Site Coordinator outlined in Section

3.1. The Contractor shall maintain records of the number of returns processed and the amount, types, and status of returns. The Contractor will ensure all records containing

Personally Identifiable Information (PII) are either within the Contractor’s or a VITA volunteer’s direct control or stored in a locked cabinet which will be provided by the government. The Contractor will ensure that there are no unsecured records containing

PII in the Tax Center at the end of each business day.

3.3.2 STANDARDS:

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

3.3.2.2 The Contractor shall keep a daily record of the number of hours volunteered by each VITA volunteer.

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

3.3.2.4 The Contractor shall maintain IRS Form 13615s on all volunteers and submit updated volunteer reports (IRS Form 13206) and any required training certification documentation to IRS by the fifth working day of each month.

SECTION 4

PERFORMANCE OBJECTIVES

4.1 Strategy: The government shall inspect and evaluate the Contractor’s performance to ensure the requirements set forth in this contract are met. The designated government representative shall utilize the Contractor’s work schedule or modified version thereof to record validation results. Results of the validation then become part of the official record of the

Contractor’s performance.

4.2 Correcting Deficiencies: When a performance threshold has not been met or Contractor performance has not been accomplished, the legal office will notify the CO who will in turn notify the Contractor of the deficiency. The Contractor shall remedy the deficiency and report the status to the CO. If the deficiency is not corrected, the CO 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. The government 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.

4.3 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.

4.4 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.

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

Table 1 Performance Objectives

PO 1: Customer complaints resolved in a timely manner.

IAW SOW para 1.2; 1.3; 3.1; 3.2

Threshold: Customer contacted within two working days and complaint resolved within four working days.

Assessment Method: Client feedback

PO 2: Transmit returns to the IRS in a timely manner.

IAW SOW para 3.2; 3.3

Threshold: E-files created and transmitted within three working days of return being completed & signed by client.

Assessment Method: Weekly reports generated by tax software.

PO 3: Maintain IRS Form 13615s on all volunteers and submit accurate volunteer report

(IRS Form 13206) and any required documentation to IRS on-time.

IAW SOW para 3.3

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

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

IRS.

PO 4: Volunteers preparing tax returns at appropriate level based on completed training.

IAW SOW para 3.3

Threshold: 0 returns prepared by under qualified volunteer preparers

Assessment Method: Periodic review of random IRS Form 13614s.

PO 5: Tax center opened in accordance with published operating hours.

IAW SOW para 2.3

Threshold: 90% on-time rate within operating hours. Any instance where the 366 FW is authorized late reporting or early dismissal due to weather/road conditions will not be calculated into this percentage.

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

PO 6: Provide readily available tax services to clients.

IAW SOW para 1.1; 1.2; 3.1; 3.2; 3.3

Threshold: No more than two (2) weeks out for any available appointments.

Assessment Method: Periodic review of tax center calendar and certified time cards.

SECTION 5

GENERAL INFORMATION

5.1 Personnel

5.1.1 Contract Manager and Alternate. Contractor shall appoint in writing to the CO within 10 business days following contract award a contract manager and an alternate if the Contractor chooses to select an alternate. Any changes to this letter of appointment shall be provided to the CO within three (3) business days. These individuals 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.

5.1.1.1 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.

5.1.2 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.

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

5.2 Security Requirements

5.2.1 The Contractor must be able to gain access to the base. The JA Office shall sponsor the Contractor on base.

5.2.1.1 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 AFMAN

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.

5.2.2 Physical Security: The Contractor shall be responsible for safeguarding all government property and controlled forms provided for Contractor use during the period of performance.

5.2.3 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.

5.2.3.1 The Contractor shall immediately report to the CO any occurrences of lost or duplicated keys.

5.2.3.2 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.

5.2.4 Access, General Protection and Security Policy, and Procedures: The 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.

5.2.5 Traffic Laws. The Contractor and its employees shall comply with base traffic regulations.

5.2.6 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.

5.3 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.

5.3.1 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, Management of Records, 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.

5.3.2 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 Act and the Privacy Act. The Contractor shall comply with DoD 5400-7-R, Chapter 4, DoD

Freedom of Information Act (FOIA) Program requirements. This regulation sets policy and procedures for the disclosure of records to the public and for marking, handling, transmitting, and safeguarding FOUO material.

5.3.3 The JA Office will determine, after discussion with the Contractor, the manner/method in which the tax center records will be kept.

5.3.4 The Contractor will ensure all records containing PII are either stored in a locked cabinet or retained within the direct possession of the Contractor or a VITA volunteer at all times. The Contractor will ensure that there are no unsecured records containing PII in the Tax Center at the end of each business day.