Notice of Intent CE Provider.pdf

NOTICE OF INTENT TO AWARD TO SOLE SOURCE

Project Title: Continuing Education Provider Registration Announcement Number: 26-00016

The Internal Revenue Service (IRS) hereby submits a notice of intent to award a sole source firm fixed price purchase order to Advocation Strategies (AS). Advocation Strategies was verified via Eligible NAICS for the Women-Owned Small Business Federal Contracting program U.S. Small Business Administration. The NAICS code for this procurement is 541611 which is underrepresented in WOSB.

This procurement is for an educational website host service for the IRS. This vendor website is available only to authorized users. The website is as follows: http://www.ceprovider.us.

The current website host charges a subscription fee to contractors who offer training. In turn these contractors post and conduct training for a fee. CEProvider.us is the official online system used by the IRS to manage continuing-education (CE) providers. Organizations use it to register, submit course information, and maintain their status as an IRS-approved CE provider for courses offered to tax professionals (such as enrolled agents and tax return preparers).

The subscribers are organizations, educational institutions, professional associations, or businesses that wish to offer IRS-approved continuing education. All IRS-approved courses and programs must be registered in this system. Each provider receives a unique provider number, and each course receives a program number. The platform ensures compliance with IRS standards for course content, reporting, and recordkeeping. Registered CE providers also use the site to renew their approval, add or update programs, and upload participant records via PTIN uploads.

Advocation Strategies does not charge the government a fee to run the website, they get fee from contractor subscriptions. The vendor provides various reports to the IRS on a routine basis. The provider must comply with federal government regulations. Because regulations are subject to change the provider must make changes to stay complaint. In addition, the vendor must meet all applicable security requirements.

The authority permitting this sole source procurement without full and open competition is prescribed by FAR 6.302-5 “Authorized or required by statute” under (b)(7) Sole source awards under the WOSB Program– 15 U.S.C. 637(m) (see 19.1506).

Therefore, in accordance FAR 19.1506, Women Owned Small Business specifically underrepresented WOSB under certain NAICS codes are permitted to be awarded as a sole source.

This notice serves as a Notice of Intent to award a purchase order and is NOT a request for quotes (RFQs). Requests for capability briefings will not be considered. A RFQ will not be publicly posted and requests for copies of an RFQ shall not be honored or acknowledged. A https://www.sba.gov/document/support-eligible-naics-women-owned-small-business-federal-contracting-program https://www.sba.gov/document/support-eligible-naics-women-owned-small-business-federal-contracting-program http://www.ceprovider.us/ http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section637(m)&num=0&edition=prelim https://www.acquisition.gov/far/part-19#FAR_19_1506 determination by the Government not to compete this proposed action based upon responses to this notice is solely within the discretion of the Government. Information received will be considered solely for the purpose of determining whether conducting a competitive procurement is in the best interest of the Government. The Government will not be responsible for any costs incurred by responding to this notice.

Those responsible sources that believe they can perform these services in their entirety must submit a written notification of interest and capability statement by 03/04/2026.

All information submitted shall support your firm’s capabilities to provide all the required services and shall be furnished at no cost or obligation to the Government. Responses shall be submitted via email to the following address: bryan.l.davis@irs.gov. Telephone requests or inquiries will not be accepted.

Office of Procurement Operations 200 N High St.

Columbus, OH 43215-2463

Attachment 1: Performance Work Statement mailto:bryan.l.davis@irs.gov

Performance Work Statement (PWS) Continuing Education Contract

1.0 BACKGROUND

Competent paid tax return preparers are essential to accurate return preparation, improved tax compliance, effective tax administration and protection of taxpayers from preparer errors.

The Return Preparer Office’s (RPO) mission is to improve taxpayer compliance by providing oversight and support of tax professionals. The RPO oversees continuing education (CE) programs for enrolled agents (EA) and enrolled retirement plan agents (ERPA). It is mandatory that EAs and ERPAs take continuing education from IRS-approved CE Providers. Both EAs and ERPAs must complete 72 hours of continuing education triennially.

Additionally, the IRS has an Annual Filing Season Program designed to encourage non-credentialed return preparers to voluntarily complete continuing education courses. In general, the requirement for participating in the program is 18 hours of continuing education from IRS-approved CE Providers (Providers), including a six-hour Annual Federal Tax Refresher (AFTR) course and passing an associated comprehension test.

Approximately 500 to 550 CE Providers register with the IRS annually to offer continuing education. The current yearly registration/renewal fee for CE Providers is $650.

2.0 SCOPE

The Return Preparer Office is responsible for registering, renewing and auditing continuing education Providers who offer continuing education courses to tax professionals. The IRS uses a Contractor to provide a cloud-based system for CE Providers to submit electronic applications to register as a new CE Provider, annually renew their application, pay applicable fees, register federal tax courses in their curriculum and submit course completion records to the IRS. The Contractor’s system also allows the IRS back-office functionality to communicate with CE Providers, post announcements, exchange secure mail messages, review and approve CE Provider applications, process Provider’s course completion records and conduct audits of CE Provider’s courses and material.

The current contract is to develop and administer the existing solution for the registration, renewal and review of CE Providers, which will expire in August 2026. The Government is seeking proposals to continue developing and administering a similar solution once the current contract expires.

Additionally, the preparer tax identification number (PTIN) System, that issues a unique identification number to all paid tax return preparers, which was developed and deployed pursuant to the CE Provider contract must interface with the PTIN System to exchange data on a regular basis.

All requirements herein shall be performed at no cost to the Government. The Contractor shall recover costs incurred in performing the requirements of the contract, plus a reasonable profit, exclusively through fees collected directly from Providers. The Contractor shall be responsible for any insufficient fund issues with Providers. The IRS sponsors a variety of continuing education programs for tax professionals. These include in-person events, tax forums, webinars and self-study programs. Various IRS Business Operating Divisions or departments can offer continuing education and may need to register programs and report continuing education completions. The Contractor shall allow the Internal Revenue Service to have and maintain its own Provider accounts on a no-fee basis.

Note: During the Base and OP1 periods, up to the expiration of the current contract, no fees will be collected from the Providers until the application is approved and ready for Provider usage starting in OP2. It is anticipated an estimated 18-mo transition period will be needed to build, test and get approval for such application. See Section 3.0 for details.

3.0 DESCRIPTION OF TASKS

3.1 TASK 1, PROJECT MANAGEMENT SUPPORT

Within 30 days of contract award the Contractor shall submit a comprehensive project plan, in Work Breakdown Structure (WBS) format, outlining specific actions, responsible parties and due dates to ensure timely and effective delivery of contract requirements.

Once approved, the Contractor shall continuously update and maintain the project plan to reflect most current performance schedule and progress.

3.1.1 Meetings

The Contractor shall have toll-free conference lines available to host meetings with the IRS and IRS stakeholders. The Contractor shall meet with the IRS as listed in this Section.

The Contractor shall a) solicit the IRS for agenda items, b) develop and distribute to meeting attendees the meeting agenda in Microsoft Word format and c) provide written minutes for each meeting in Microsoft Word format. Unless otherwise specified, meeting agendas are due no later than 24 hours prior to the meeting and minutes of the meetings are due no later than three business days after the meeting adjourns. The minutes shall capture the meeting date and time, attendees, agenda, key discussion points and decisions. The minutes shall be distributed to attendees for review and comment prior to being finalized and formally documented. The Contractor shall also develop and maintain an action item listing (Issues Log), which will be a living document that includes action items, responsible parties, target completion dates, actual completion dates and status updates. The updated action item listing shall be distributed to meeting attendees with the written minutes. Meetings may be held via teleconference, video conference or other method.

1) Kick-off Meeting: The Contractor’s key personnel shall attend a contract kick-off meeting with the IRS within two weeks (or other mutually agreed upon date) of contract award as directed by the IRS. The Contractor shall provide and present to the IRS during the kick-off meeting a preliminary project plan in electronic format.

2) Project Status Meetings: The Contractor shall meet with the IRS twice weekly at first and then weekly, as determined by the IRS, to discuss project milestones, current open issues, scheduled downtimes, operations, program management, risks and other topics as appropriate.

3) Change Control Board (CCB) Meetings: A Change Control Board shall be established post award. The CCB members shall include representatives from both the IRS (voting members) and the Contractor (non-voting members). All updates, releases, enhancements and developments involving Information Technology and external communications shall be subject to review by the CCB prior to implementation. The Contractor and the IRS shall meet monthly or at the IRS’ discretion.

4) Monthly Security Meetings: The Contractor shall participate in regular monthly security meetings to discuss security-related topics including compliance with the Continuous Monitoring (CA-7) requirement of IRS Internal Revenue Manual (IRM)

10.8.1 as well as IRM 10.8.24 for cloud-based system. Both the Contractor’s Project Manager and their security subject matter experts shall attend these meetings. Monthly configuration and vulnerability scan reports shall be submitted for review five business days in advance of each such meeting. In addition, any outstanding Plan of Action and Milestone (POA&M) item and any other document pertinent to the discussion shall be submitted for review five business days in advance of each monthly meeting. Minutes of the meeting shall be prepared by the Contractor and distributed for review no later than five business days after the meeting.

5) Annual Lessons Learned Meetings: The Contractor shall meet with the IRS annually to provide a comprehensive evaluation of key successes and improvement opportunities. The Contractor shall track action items identified by the comprehensive evaluation and provide monthly status updates until all action items are implemented. They shall also deliver a post-implementation evaluation that summarizes implementation activities, key objectives met, barriers encountered and next steps.

6) Annual Program Review Meetings (Site Visit): The Contractor’s key personnel shall meet annually with the IRS for a comprehensive discussion of the Program.

7) Annual Contractor Security Assessment (CSA): The Contractor shall meet annually with the IRS in-person for a comprehensive security assessment. Each such meeting typically lasts three consecutive days, Tuesday through Thursday, at Contractor’s facility or facilities selected by the IRS. The scope of the comprehensive security assessment includes Information Technology as well as Personnel and Physical Security. The Contractor’s Project Manager and their security subject matter experts shall be in attendance throughout the duration of the assessment.

8) Cloud Annual Security Controls Assessment (C-ASCA). The C-ASCA is an annual security controls assessment conducted by IRS Cybersecurity over a period of 10-12 weeks each year. During this assessment the Contractor will be required to support bi-weekly control sessions with RPO and the Assessment team. During these control sessions the Contractor must provide evidence that each security and privacy control has been implemented appropriately for the system. The assessment will result in Cloud Security Assessment Report (CSAR) all findings identified in the report must have detailed remediation plans developed by the Contractor and delivered to RPO no later than 30 days following the assessment completion. Each POAM must have monthly progress updates delivered to RPO SPMO.

9) Tabletop Exercise: The Contractor shall support an annual tabletop exercise with the RPO SPMO and IRS Cybersecurity Disaster Recovery team. Prior to this exercise the system’s Information Systems Contingency Plan (ISCP) must be reviewed by the Contractor with all recommended changes documented in the ISCP Checklist used for the tabletop exercise.

10) Annual Penetration Test- The Contractor must provide a testing environment that mimics the production environment in configuration. This environment will be used for an annual IRS sponsored penetration test of the system. Any exploitable vulnerabilities identified by report in the penetration test must be remediated by the Contractor within 30 days of receiving the finding details.

11) Security Authorization and Assessment Activities including OneSDLC: The Contractor must make themselves available to support all required meetings with various groups with IRS IT and Cybersecurity during the system’s Security Assessment and Authorization (SA&A) process. In order to achieve an Authority to Operate (ATO) the Contractor must successfully complete the One SDLC process and all required security assessment requirements.

12) Ad-Hoc Meetings: The Contractor shall meet with the IRS to address short turnaround issues, information sharing, recommendations and any other relevant subject.

3.1.2 Response to Inquiries

The Contractor shall respond to the IRS’ verbal and written requests and inquiries within two business days of receipt. When a complete and final response to the IRS request or inquiry is not practical within the specified time period, the Contractor shall propose for IRS’ consideration an alternate date by which a complete and final response shall be forthcoming. This date commitment shall be submitted to the IRS in writing, via email, within two business days of the original request or inquiry.

3.1.3 Quality Control Plan (QCP)

Within 30 days of contract award the Contractor shall submit a comprehensive QCP for each contract requirement. The QCP shall consist of plans, procedures and organization necessary to provide assurance that supplies, equipment, services and operations comply with contract requirements. Once approved, the Contractor shall continuously update and maintain the QCP to reflect changes in processes or responsible personnel.

The Contractor’s QCP is not a substitute for the IRS’ inherent right to inspection as set forth in the FAR’s Inspection Clause. The IRS will monitor, inspect and evaluate the Contractor’s performance under this contract.

3.1.4 Business Continuity and Disaster Recovery Plan

The Contractor shall maintain a comprehensive business continuity and disaster recovery plan and make the plan available to the IRS for review and approval upon request.

The Contractor shall submit as part of their proposal:

1. A description of their business continuity and disaster recovery plan including existing or proposed contracts with third parties for:

a) Remote back-up data centers

b) Alternate workspace for Contractor staff

c) Alternate call center for inbound calls

2. A high-level description of the plan for:

a) Call center operations

b) Support staff operations

3. A description of the plan’s review and testing process and the frequency of such review and testing. Describe any experience with implementing the plan in response to actual past emergencies.

4. A description of the plan’s recovery and reconstitution process for restoring the system to a known state following a disruption, compromise, or failure.

5. Recovery time objective (RTO) and recovery point objective (RPO) for every system the Contractor proposes to deploy to meet the requirements of this Contract.

3.2 TASK 2, ON-LINE REGISTRATION OF CE PROVIDERS

1. The Contractor shall provide an on-line application system that will allow CE Providers to apply for IRS-approved status.

o Only during the period September 1 – December 31, allow the applicant to specify whether they seek approval for the remainder of that calendar year or for the entirety of the next calendar year.

Access shall be provided through initial account registration and controlled through username and password. Refer to Attachment 1, Online Application Account Setup and Application Submission Process, for additional information.

2. The on-line application shall be based on IRS Form 8498 and associated instructions.

Refer to Attachment 2, Form 8498 (Continuing Education Provider Application and Request for Provider Number), for additional information. All fields are required and must be validated, except as noted. Additional requirements and clarifications for system functionality include:

o Allow multiple Points of Contact (POC) --- Principal, Administrative or both.

o The Principal POC must add all additional POCs. Allow the same POC on multiple

CE Provider applications.

o Have an indicator displaying each POC’s role (Principal, Administrative, or both).

o Allow uploading of the supporting documentation in Image, PDF or any Microsoft

Office format per Form 8498 instructions for CE Provider Status.

o Provide hyperlinks to instructions where instructions are referenced.

o Provide ability to restrict some categories of programs to a particular time of the year (e.g. June 1 - December 31 for Annual Federal Tax Refresher (AFTR) programs).

o Allow Providers to review, modify and complete their application prior to submission.

o Allow Contractor to remove an existing application submitted in error to allow the applicant to submit a new application.

o Allow Providers to add an additional program to their submitted application.

o Allow Providers to upload additional supporting documentation for their application.

o Allow Contractor to change the applicant year at IRS discretion.

o Allow Contractor to merge applications.

o Require Providers to sign and date jurat electronically.

o Accept payment of fees by credit card, paper check or electronic check. Generate a receipt for payment. Refer to Section 3.7, Real-Time Secure Payment Processing, for additional information.

o Allow front and back-office users to see Provider’s current and past year electronic Form 8498, payment receipt, and Letter 4866 by calendar year.

o Create a secure mailbox for each Provider account. Notify the Provider via e-mail anytime there is a message (e.g. letters, ad hoc IRS communications, etc.) in their secure mailbox.

o Allow Providers access to a Help Resource section with links to the system’s user guide, IRS weblinks and IRS files hosted on the Contractor’s server.

o Allow Providers to securely retrieve a forgotten username and/or password according to IRS security guidelines/standards.

o Display the Contractor’s help desk phone number and hours of operation at the bottom of each front-office webpage.

3. The CE system shall check CE applicant’s email/login and EIN against existing CE Provider accounts and advise applicant of duplicate data from another Provider account or applications in progress.

4. The system shall place Provider in the Under IRS Review queue. Refer to Attachment 3, CE Provider Application Decision Process Flow. The approval or denial of a Provider shall be a two-step process: 1) The IRS Pre-review Analyst will make a recommendation for approval or denial; and 2) the IRS Review Analyst will make the approval or denial decision that generates the appropriate letter. In addition, the system shall:

o Allow the IRS First Level Reviewer to select a menu option to recommend approval, recommend proposed denial, or request additional information from the Provider.

o Allow the IRS Second Level Review Analyst to select a menu option to:

o Approve an application and generate the Approval Letter with unique Provider and Program numbers (for each of the 6 categories listed on Form 8498. Refer to Attachment 4, Continuing Education Provider Program Numbering Sequence, for additional information) Or o Request additional information from the Provider. The system shall generate the Additional Information letter, without the assignment of Provider and Program numbers. Or o Propose to deny an application. The system shall generate a Notice of Proposed Denial (NOPD), without the assignment of Provider and Program numbers.

o Send a Notice of Denial. The system shall generate a Notice of Denial (NOD), without the assignment of Provider and Program numbers.

o If the Provider does not respond to the NOPD or provide sufficient information for approval, allow the IRS Review Analyst to select from a menu option to deny the application. The system shall generate a Notice of Denial (NOD), without the assignment of Provider and Program numbers.

o If the Provider disagrees with the final denial determination (NOD), allow the Provider to submit an appeal as follows:

o The system shall display steps to file an appeal with a link to Appeals Form

12203-A. Refer to Attachment 5, Continuing Education Division Appeal Instructions, and Attachment 6, CE Provider Appeals Process, for additional information.

o The system shall support upload of additional documentation and completion of Appeals Form 12203-A.

o The system shall send the Provider an Appeals Acknowledgement letter.

o Allow IRS Review Analyst to determine final status of the Appeal and to select a menu option to approve or deny the Provider. The system shall then generate the approval or final denial letter.

5. The system shall generate Form 8498 in PDF format based on information provided during the application process. Make the form accessible to the Provider from their account home page.

6. The system shall track Providers in separate queues in the Back Office according to status and year of application/renewal. Refer to Attachment 7, Back Office Queue Functionality Layout, for additional information.

3.3 TASK 3, ON-LINE RENEWAL OF CE PROVIDERS

The system shall:

1. Accept renewal of approved status from October 1 through December 31 of each calendar year, following the same process as defined for online registration with the following changes:

o Provide messaging on the Provider’s account home page that the Renewal season is underway and display "Renew Now" option.

o Send periodic renewal reminder notices per the IRS direction.

o Lead the Provider through the renewal process, displaying/pre-populating previously entered application information.

o Allow the Provider to edit all information in the account, except the EIN/PTIN, and

Provider’s name, and sole-proprietor status if applicable.

o Require the Provider to choose to retain or remove a program number for the upcoming calendar year. Removed programs, expired programs and programs expiring at the end of the current year are not eligible to be kept for the next calendar year.

o Retained programs shall keep their program numbers.

o Allow new programs to be added, generating new unique Program numbers.

o Accept payment of fees by credit card, paper check or electronic check. Refer to

Section 3.7, Real-Time Secure Payment Processing, for additional information.

2. Generate renewal letter as directed.

3. Move Providers who have not renewed by December 31 to the Lapsed queue.

4. Allow a provision for assessment of a late fee if a Provider fails to renew by December

31.

5. Not allow a Provider whose status has been revoked to renew their account for two years commencing on the date of revocation.

6. Track Providers in separate queues in the Back Office according to status and by year.

Refer to Attachment 7 for additional information.

3.4 TASK 4, PAPER REGISTRATION AND RENEWAL OF CE PROVIDERS

1. The Contractor shall accept paper registration and renewal applications. Refer to Attachment 8, Paper-based Application Account Setup and Application Submission Process, for additional information.

o If a new registration, the Contractor shall create an on-line account by input of the paper application information.

o If a renewal, the Contractor shall update the on-line account with information provided on paper renewal application, including required fields and documentation uploads.

2. The Contractor shall notify the Provider via email that the account has been set up or updated and send the system-generated approval/renewal letter to their secure mailbox. If no e-mail address is provided on the registration/renewal application, send approval/renewal letter via United States Postal Service (USPS).

3.5 TASK 5, ACCOUNT MANAGEMENT FOR CE PROVIDERS

Once the CE Provider’s account is approved, the system shall:

1. Display important IRS informational text and alerts on the Provider's account home page.

2. Allow changes/deletions/additions to POCs and account information in real time from Provider's account home page.

3. Allow Providers to add new programs or edit existing programs (audience or delivery method changes only). Approval/Renewal letters shall be cumulative with additional approved/changed programs appended or updated. Refer to Attachment 9, CE Provider Adding Programs to Account (Online & Paper), for additional information.

4. Allow Providers a sort feature to easily search program titles and filter active and inactive programs.

5. Update the IRS-Approved CE Provider Public Listing when a Provider makes a change to the application that affects the information in their Public Listing. New approvals shall also be added to the Public Listing.

6. Allow Providers to remove (archive) current programs before a program is scheduled to expire. Display a warning prior to removal.

7. Display program number expiration dates. Programs will expire on December 31, three years from a program's approval date. For example, a program number obtained in the calendar year 2022 will expire on 12/31/2025; a program number added during 2023 will expire on 12/31/2026. Annual Federal Tax Refresher courses will expire annually on December 31.

8. Allow Providers to upload PTIN data for a program only if the completion date is between the approval and removal/expiration date.

9. Allow access to prior year programs, by year, through a link on the Provider’s account home page.

10. Allow Providers to export detailed program information for a calendar year in Microsoft Excel format. (e.g. program number, name, category, description, etc.).

3.6 TASK 6, PREPARER TAX IDENTIFICATION NUMBER (PTIN) UPLOADS

The Contractor shall provide a system that will accept tax preparers’ CE Program completion records from IRS-approved CE Providers. Program completion records will be submitted to the Contractor by the Providers using the Tax Preparer’s PTIN. The Contractor’s system shall interface with the IRS PTIN System at least twice daily to transfer the program completion records. Refer to Attachment 10, Reporting CE Records

– PTIN Uploads, for additional information. The system shall:

1. Allow Providers to submit CE program completion records or corrections electronically by file (multiple records) using an automated Secure File Transfer Protocol (SFTP) or manually (single record).

2. Provide a “PTIN Reporting” template for Providers to use in reporting or removing (correcting) multiple program completion records. The template shall include the PTIN holder’s first name and last name, PTIN (9 characters that begins with the letter “P” followed by 8 numbers), program number, continuing education credit hours earned and Program completion date.

3. Make the template available on the Providers’ account home page. Validate all fields prior to submission.

4. Validate the PTIN records with the IRS PTIN system through PTIN validation files provided at least bi-weekly by the IRS PTIN system Contractor in order to ensure the first four characters of the last name and the PTIN match.

o Accept all records that validate with the PTIN validation file.

5. Allow access to rejected PTIN records that do not match the PTIN validation file with reason codes identifying the nature of the errors. Allow corrected records to be resubmitted. Allow each Provider access to a cumulative file containing all records submitted by that Provider, sorted by date and timestamp.

6. Allow each Provider to search by PTIN or program number to verify programs attended by their students and download the results in Microsoft Excel format.

7. Provide a method to remove or correct records in bulk that were previously transmitted to and accepted by the IRS PTIN system.

8. Allow dual entries per PTIN for the same program number and date when the instructor hour box is checked. Keep a record of instances where the instructor hour box is checked. Allow for the system to generate a report.

9. Manage a database of all PTIN records and associated status (accepted, rejected, duplicate or revised) for Back Office research for each year.

10. Reject AFTR program completion records with completion dates of Jan 1 – May 31.

11. Not allow a Provider to submit CE Program completion records if the Provider’s current status is “Revoked.”

12. Allow Providers with a current status of “Lapsed” to submit CE Program completion records only for periods when they were in “Approved” status.

3.7 TASK 7, REAL-TIME SECURE PAYMENT PROCESSING

1. The Contractor shall provide a secure method for Providers to pay the registration and renewal fees by paper check, online check or credit card.

2. After successful payment has been received and processed, the system shall: 1) create a receipt that clearly indicates status as approved or renewed and identifies the year of the approval/renewal and 2) send receipt to Provider’s secure mailbox with capability for the Provider to print and save receipt.

3. The system shall not approve applications or send to the IRS for review unless payment has been received and cleared.

4. The Contractor shall develop a process to issue refunds at the discretion of the IRS.

3.8 TASK 8, IRS-APPROVED CE PROVIDER PUBLIC LISTING

1. The Contractor shall provide online public access to a listing of all IRS-approved CE Providers that offer CE programs to preparers.

2. The system shall display the following information on the public listing: CE Provider’s name, city, state, zip code, contact telephone number, email address, Website if given, categories of CE provided and types of tax preparers the CE Provider supports as listed on Form 8498, refer to Attachment 2.

3. Providers may limit the information displayed or opt out of appearing in the public listing.

4. The Contractor shall ensure that the listing is accurate and solely based on the Provider’s current account information.

5. The system shall provide the public the ability to sort the Provider’s information by column headers and to download a PDF listing.

6. The system shall randomly regenerate the order of Providers on the public listing at least once daily.

7. The system shall automatically remove Providers in the Lapsed and Revoked queues from the public listing.

3.9 TASK 9, SUBSEQUENT REVIEW OF IRS-APPROVED CE PROVIDERS

Subsequent reviews shall include:

1. Formal: Providers selected for a comprehensive review.

2. Follow-up: Providers that have been previously selected for a review but need further evaluation.

3. AFTR: Providers who offer Annual Federal Tax Refresher (AFTR) course.

4. General: Including Complaint Referral Form 14360, internal referrals, etc.

The system shall:

1. Allow the IRS to select Providers for review after they have completed the approval process. Refer to Attachment 12, CE Provider Review Decision Process Flow, for additional information.

2. Create a method by which Back Office users can identify Review type (General, Formal, Follow-up or AFTR). Allow multiple open review types at the same time.

3. Notify Providers on their account home page if they have been selected for a Random, Follow-up or AFTR review. Providers should not be automatically notified when a General review is opened.

4. Allow Providers to upload requested information in PDF or any Microsoft Office format.

5. Require Providers to enter a document name when uploading a file.

6. Place Provider in the Incoming Work queue for review and assignment. Allow the IRS

Review Analyst to:

o View Providers’ application and attachments.

o Generate, complete, save and print Review documents (e.g. Case History Sheet and Program Material Request Form).

o Upload documents in PDF or any Microsoft Office format.

o Select review option and generate associated IRS Review letters and forms with populated Provider, program, review analyst information and fillable check boxes and comments box as applicable. (e.g. Initial Contact and Additional Information letters).

o Allow other documents to be delivered with the letter or on their own.

o Send generated letters and other documents to Providers in the review queue or secure mailbox.

o Allow the IRS Review Analyst to manually trigger a system generated email to the

Provider from the work queue directing them to their open IRS review to take action.

7. Track Providers in separate queues in the Back Office for each IRS Review Analyst according to status and by year. Refer to Attachment 7 for additional information.

8. Allow the IRS Review Analyst to make a final determination and select, generate and send letter to Provider’s secure mailbox with attachments. Refer to Attachment 13, Continuing Education Divisions’ Review Letters and Forms Matrix, for additional information.

9. Allow the IRS Review Analyst to schedule a for a follow-up on a closed review that the system tracks.

10. Complete the following steps if the final determination is a revocation and the Provider disagrees with the determination:

o Display steps to file an appeal with a link to Appeals Form 12203-A. Refer to Attachment 5 and Attachment 6 for additional information.

o Allow upload of supporting documentation and completion of Appeals Form 12203- A.

o Send Provider an Appeals Acknowledgement letter, notifying Provider of receipt of Appeal.

11. Allow IRS to determine final disposition of Appeal and select from menu to approve Provider or to send final revocation letter.

12. Complete the following steps if the Provider’s status is revoked per time limit on Attachment 12:

o Move the Provider to the Revoked queue.

o Remove the Provider from the IRS-Approved CE Provider Public Listing.

o Do not allow the Provider to reapply for a period of two years from the date of revocation.

13. Allow IRS Review Analysts to generate and print an Appeal Determination letter.

14. Move a copy of the Provider’s application and associated history/documents to the

Closed and Treated queue, after the final determination is made.

3.10 TASK 10, Service Delivery and Customer Service Operations

The Contractor shall provide a Call Center(s) staffed with qualified customer service representatives (CSRs). Customer service shall be delivered via the telephone. Call Center(s) staffing shall have adequate staffing during the hours of 8 a.m. - 5 p.m. CT to provide live assistance

1. Provide dedicated toll-free continental U.S. phone number(s) for Providers to reach CSRs. Provide access for deaf and hard of hearing individuals through toll-free telephone-relay and video-relay services.

2. Provide international phone number(s) to allow Providers outside the continental U.S.

to reach CSRs. The international service delivery program requirements shall be consistent with the provisions for the continental U.S. service delivery program.

3. Minimize Call Center (s) wait/hold times and shall have reasonable coverage in all U.S. time zones to meet target performance measures defined in Section 3.11.1, Customer Service Performance Metrics.

4. Increase Call Center(s) staff if needed to meet the Peak Registration/Renewal Season (October 1 thru December 31).

5. Make customer services available to Providers at least 21 days prior to the CE registration and renewal system availability.

6. Develop and maintain reference material/job aids for CSRs to properly address registration, renewal and account related calls. All reference materials shall have IRS approval prior to distribution to CSRs.

7. Be available to take Provider’s calls from 8:00 a.m. - 5:00 p.m. CT, Monday through Friday, excluding Federal holidays.

8. Provide accurate answers to Provider questions in all subject areas in scope of the Contract.

9. Allow CSRs to modify an application and upload documents to a Provider’s account with proper authorization from the Provider.

10. Record at least 95% of all calls made to the Call Center(s) and make available to the IRS when requested.

11. Allow IRS remote access to Call Center(s) operations and ability to monitor/review all calls/functions.

3.11 TASK 11, CUSTOMER SERVICE REPRESENTATIVES

The Contractor shall:

1. Train CSRs in relevant areas of the CE program, including but not limited to registration, renewal, PTIN and CE requirements in order to respond accurately to CE Providers’ inquiries. The IRS will provide training material and guidance to the Contractor after contract award, as well as subsequent updates as warranted.

2. Provide CSRs with timely supplemental training to address process, program or policy changes.

3. Provide CSRs with regular training in Provider identification/authentication requirements and the IRS’ disclosure policies for providing account-specific information to CE Providers. See Attachment 14, Phone Call Procedures, for additional information.

4. Train CSRs in the use of the IRS website in order to furnish Providers with basic CE, PTIN and Annual Filing Season Program information.

5. Provide to IRS all training and reference materials used by CSRs when responding to Provider’s inquiries including, but not limited to, internal procedural guidance and the most current training updates and job aids. Any changes to training and/or reference materials shall be subject to IRS’ prior approval.

6. Ensure all CSRs assigned to the CE Program are fully trained at least 28 days prior to the CE registration and renewal system availability.

7. Actively engage in discussions with the IRS and incorporate the IRS’ quality review/call monitoring feedback into CSRs training exercises to provide awareness of top errors and improve accuracy rates.

3.11.1 Customer Service Performance Metrics

The IRS will monitor recorded calls and evaluate the Contractor’s CSRs for compliance with performance targets listed below. The IRS will provide the Contractor weekly performance reports.

For metrics listed below, the Contractor shall track numbers and/or minutes and retain for the record and make available to the IRS as/when directed.

3.12 TASK 12, SYSTEM REPORTS

The Contractor shall provide the IRS with a data dictionary of all data fields within the system. The report generation system shall have the ability to:

1. Export reports to multiple formats (e.g. Microsoft Office, TXT, CSV, RTF and PDF).

2. Generate ad-hoc and scheduled reports. Refer to Attachment 16, Continuing

Education Division’s Reports, for additional information.

3. Notify IRS Back-Office users that a scheduled/automated report is completed.

4. Generate reports with graphical data representation, including charts.

5. Produce customizable (with an intuitive interface), self-service and real-time reporting.

6. Interactively drill down, filter and sort.

Item Metrics Description & Measurement Target

1 Average Speed of Answ er Average length of time caller spends in secondary application after leaving the queue and before connecting to an agent (it does not include IVR script/queue time). 90 Seconds

2 Level of Service LOS = N / D; Where: N = Assistor Calls Answ ered + Automated Calls Answ ered; D = Assistor Calls Answ ered + Automated Calls Answ ered + Emergency Closed + Secondary Abandons + Busies + Courtesy Disconnects 90%

3 Abandoned Rate Callers w ho hang up w ithout speaking to an agent. 10%

4 Customer Accuracy

Giving the correct answ er w ith the correct resolution. "Correct" is measured based upon the customer receiving a correct response or resolution to the case or issue. This item is measured as follow s: Did CSR provide correct & complete response/resolution, (y/n)? 90%

5 Regulatory Accuracy

Adhering to statutory/regulatory process requirements w hen making determinations on preparer accounts. This item is measured based on (1) Employee Identif ication and (2) Disclosure Requirements. Both factors assigned equal w eight. 90%

6 Procedural Accuracy

Adhering to non-statutory/non-regulatory internal process requirements. This item is measured on the follow ing factors: (1) Issues Identif ied and Addressed, (2) Appropriate Call/Contact Transfer, (3) Appropriate Referral/Case Transfer, (4) Explained Time Frames, and (5) Complete Research. All factors assigned equal w eight. Not all factors are applicable to all calls, how ever. For a given call, the score is calculated using only the factors that are applicable. Applicable factors are all w eighted equally in calculating the score. 90%

7 Professionalism

Promoting a positive image of the Service by using effective communication techniques. This item is measured on the follow ing factors: (1) Professional Greeting/Opening, (2) Professional Closing, (3) Clear & Professional Communication, (4) Courteous, (5) Effective Listening, and (6) Apologized. All factors assigned equal w eight. Not all factors are applicable to all calls, how ever. For a given call, the score is calculated using only the factors that are applicable. Applicable factors are all w eighted equally in calculating the score. 90%

8 Timeliness

Resolving an issue in the most eff icient manner through the use of proper w orkload management and time utilization techniques. This item is measured on the follow ing factors: (1) Appropriate use of talk time, and (2) Appropriate use of hold time. All factors assigned equal w eight. Not all factors are applicable to all calls, how ever. For a given call, the score is calculated using only the factors that are applicable. Applicable factors are all w eighted equally in calculating the score. 90%

IRS Reported Metrics

Item Metrics Description & Measurement 1 Call Attempts Number of calls to this number.

2 Net Attempts

Number of calls intended for this line. (Excluded are those callers w ho dialed this number, but should have dialed another number. Included are callers w ho dialed another number but should have dialed this number.) Net Attempts = Total Calls Answ ered + Netw ork Incompletes + Emergency Closed + Courtesy Disconnects + Primary Abandons + Secondary Abandons

3 Calls Offered This is the number of calls routed to a queue for a CSR.

4 Assistor Calls Answ ered Calls Answ ered by Agents (or by messaging) that w ere not subsequently transferred 5 Automated Calls Answ ered Callers w ho received an informational announcement designed to completely answ er the callers' inquiry.

6 Busy Calls Busy Signals 7 Emergency Closed Callers w ho called during regular business hours, but received a "closed message" (because of emergency) 8 Courtesy Disconnects Callers that received a message stating to call back at another time 9 Queue Time The amount of time that a call remains in a queue w aiting to be answ ered.

10 Average Handle Time Average amount of time (seconds) assistor spent assisting the customer. This measure includes talk, hold and w rap (after call) times.

Vendor's Reported Metrics

There are no target performance levels for these items. Track the quantities/times for each item and retain for the record for the duration of the contract.

7. Perform calculations (e.g. average days in review, average days worked, average days in a queue, total number of PTIN records, etc.).

3.13 TASK 13, CE PROVIDER CUSTOMER SATISFACTION SURVEY

The Contractor shall establish a process to solicit voluntary feedback from Providers to measure satisfaction with the registration and renewal processes annually after renewal season begins. The process shall be in the form of a customized survey offered to Providers in electronic format via their account homepage. The survey, jointly developed with the IRS, shall include questions regarding satisfaction with the registration/renewal process, CSRs, letters/notices and other areas as determined by the IRS. Allow for multiple choice and free-form responses of up to 500 characters as determined by the

IRS.

The Contractor shall summarize the survey information in report format and submit to the IRS. Include in the summary report an analysis of survey feedback and recommendations to improve customer satisfaction with the processes and services provided pursuant to this contract.

The Paperwork Reduction Act (PRA) of 1995 (Pub. L. 104-13) requires the OMBs’ approval before collecting information from more than 10 members of the public. The IRS will manage the OMB approval process for the survey. Initial OMB approval requires a minimum of 180 calendar days and annual renewal requires a minimum of 150 calendar days. The PRA language and OMB Control Number will be provided by the IRS and shall be displayed on the survey. The Contractor shall give due consideration to the OMB and IRS approval processes by submitting the required documentation to the IRS such that the summary reports are issued and available by their due dates as determined by the

IRS.

3.14 TASK 14, END OF CONTRACT

Upon completion of the contract, the Contractor shall:

1. Maintain IVR messaging on the CE Help Desk dedicated toll-free phone line(s) for 30 calendar days. IVR messaging shall be updated with language as directed by the IRS.

2. Maintain the Contractor’s existing IRS-Approved Continuing Education Providers

Webpage for 30 calendar days. Webpage content shall be updated with language as directed by the IRS.

3. Complete the processing of any CE Provider applications, application payments, PTIN uploads, reconciliation of any in-process PTIN uploads and Provider account changes and submit to the IRS final complete and accurate reporting pursuant to the requirements of the contract.

4. Securely retain then purge all paper and electronic data consistent with the requirements of Section 6.2, Retention of Records.

3.15 TASK 15, TRANSITION TO SUPPORT (T2S)

When requested by the Government, the Contractor shall provide support to transition the Continuing Education (CE) Provider and Registration System to the Government or a new Contractor. The objective of this task is for the Contractor to completely turn over all documentation, information and transfer knowledge to the Government or new Contractor for assuming all roles related to the Continuing Education program. The Government estimates this task will take approximately 6 months. The Transition to Support Plan (T2SP) must be completed 30 business days prior to the end of the task order period of performance.

The transition process shall include, but not be limited to the following:

• Create Transition to Support Plan (T2SP) that details the what, when, where, why, who and how the knowledge transfer, documentation, and training will be accomplished to achieve an acceptable transition to the Government or new Contractor with no interruption or degradation in service.

• Knowledge transfer of technical skills and lessons learned upon completion of deliverables and work products.

• Knowledge and data transfer of operations and maintenance processes and procedures.

• Knowledge and transfer of Requirements Traceability Matrix

• Transfer of complete documentation (e.g., reference guides, standard operating procedures, inventory, etc.) for all delivered functionality. Deliverables shall be in softcopy and hardcopy format, if requested, and shall be the sole property of the federal Government. The format of deliverables will be provided in a format which will allow the Government to modify and update when/if necessary. All documents are provided in Section 508 accessible electronic formats.

• Knowledge transfer of configurable data including Preparer account usernames and passwords.

• The draft transition plan will be presented to the IRS for review and approval 12 months prior to the end of contract.

• The purpose of transition plan is to ensure seamless transition from one Contractor to the next from the end user and operations perspective.

• There will be frequent recurring meetings to discuss transition once the transition plan has been reviewed and approved by the IRS.

• The transition plan will address how all information (hard copy and soft) collected or created on behalf of the IRS will be transitioned to the new Contractor and possibly the IRS. This information includes but is not limited to:

Profile Information, Account information, Historical information, Audit…