Performance Work Statement.docx

Performance Work Statement (PWS) For Legislative Implementation and Analysis Support

1.0 INTRODUCTION AND BACKGROUND

The Internal Revenue Service (IRS), Legislative Delivery (LD) and Filing Season (FS) is seeking a Contractor support for Legislative and Implementation Analysis Support. The IRS has successfully responded to fast-moving legislation. As the pace, complexity, and frequency of legislative changes continue to increase, there is an opportunity to establish a dedicated function to proactively plan for and respond to new legislation, Executive Orders, and other public policy mandates while ensuring alignment with IRS information Technology (IT) strategic priorities. The contract will support both newly enacted and proposed legislation and directives including the Public Law (P.L.)119-21 House Resolution (H.R.) 1, “One Big Beautiful Bill Act” (OB3). This work enables the IRS to proactively anticipate and respond to evolving legislative priorities, particularly those that impact Filing Season (FS) 2026 and beyond (FS26+) operations.

Given the volume of recent and anticipated Legislation, Executive Orders, and other Public Policy mandates, there is a heighten need to improve our ability to respond proactively and strategically while centralize Information Technology’s ability organize large-scale programmatic responses and implementations in a repeatable way that enables IT to achieve both near-term and long-term goals. Due to the critical nature of legislative mandates and associated timelines, the Contractor must possess tax and IT consulting experience, familiarity with IRS’ FS systems, as well as demonstrated experience managing major and complex legislative implementation efforts. The Contractor shall possess tax, technical and demonstrated experience managing significant legislative efforts with modernization impacts and where applicable, showing audit compliance without major deficiencies. Tax and IT consulting experience will enable IRS to achieve success by meeting the following high-level objectives:

This will help the IRS achieve success by meeting the following high-level objectives:

· Facilitate and operationalize the Rapid Requirements Elicitation (RRE) Operating Model to capture and validate legislative requirements impacting FS26+ through structured, cross-functional sessions involving key IRS stakeholders.

· Conduct proactive legislative scanning, analysis, and planning activities using artificial intelligence (AI)-enabled tools to automate impact identification, perform effort assessments, and generate timely summaries to support IRS IT decision-making and stakeholder communication.

· Support the technical integration, program management, and risk mitigation activities necessary to coordinate legislative implementation across IRS delivery partners using agile frameworks such as Scrum of Scrums to ensure successful Filing Season functionality.

The Filing Season and Legislative Delivery group is responsible for carrying out the Legislative, analysis and requirements work and program integration work. The Filing Season and Legislative Delivery group will conduct Scanning, Analysis, and Planning activities to identify IT impact prior to legislative enactment. Once enacted, legislative provisions (or other public policy mandates) will be delivered through one of two implementation paths with Filing Season and Legislative Delivery group serving as an integrator to track legislative delivery. Some of the provisions identified during scanning and analysis may require additional coordination and Rapid Requirements Elicitation (RRE) sessions between key stakeholders, this work will be conducted by the business analysis support team.

The Scanning, Analysis and Planning (SAP)-Service Management (SM) Framework serves as the foundation for guiding the pre-enactment and post enactment activities related to the Program Management (Legislative Scanning and Analysis) task. The Rapid Requirements Elicitation (RRE) Operating Model serves as the foundation for the Business Analysis and Support (Rapid Requirements Elicitation Support) task.

1.1 MANDATORY CONTRACT REQUIREMENTS

1. Legislative Analysis Experience

· Minimum 5 years of experience in tax and IT consulting, focused on legislative mandates.

· Proven delivery of IT system impact analyses resulting from major legislation.

· Prior work coordinating across IT delivery teams and business owners.

· Demonstrated ability to act as integrator for legislative delivery efforts.

2. Enterprise Program & Project Management

· At least 5 years of experience supporting enterprise-wide programs visible at the CIO level.

· Ability to generate decision-support materials and coordinate cross-agency execution.

3. Systems Engineering and Architecture Solutions

· Proven experience implementing shared technical and architectural visions at the enterprise level.

· Demonstrated capability managing large-scale modernization efforts tied to legislative changes.

4. The IRS is required to implement eighty-six (86) tax law provisions from OB3. Thirty (30) of these provisions must take effect for tax year 2025 for Filing Season 2026 (January–April 2026). Of the Thirty (30) fourteen (14) are high impact/high complexity. The 30 provisions must be implemented by December 2025 to allow for quality control, testing, and validation before the start of the filing season. The contractor must ensure adequate resources and support are in place to meet this development stop date and facilitate successful deployment of these provisions into IRS tax processing systems. The list of immediate provisions for FS26 are as follows:

Highest Priority/ Impact Provisions

· 70103 – Termination of Deduction for Personal Exemptions

· 70201 – No Tax on Tips

· 70202 – No Tax on Overtime

· 70203 – No Tax on Car Loan Interest

· 70402 – Enhancement of Adoption Credit

· 70421 – Permanent Renewal and Enhancement of Opportunity Zone

· 70437 – Treatment of Capital Gains from the Sale of Certain Farmland Property

· 70503 – Termination of Qualified Commercial Clean Vehicles Credit

· 70513 – Termination and Restrictions on Clean Electricity Investment Credit

· 70514 – Phase-Out and Restrictions on Advanced Manufacturing Production Credit

· 70521 – Extension and Modification of Clean Fuel Production Credit

· 70501 – Termination of Previously-Owned Clean Vehicle Credit

· 70502 – Termination of Clean Vehicle Credit

· 70525 – Allow for Payments to Certain Individuals who Dye Fuel

Medium Impact Provisions

· 70303 – Modification of Limitation on Business Interest

· 70604 – Excise Tax on Certain Remittance Transfers

· 70204 – Trump Accounts and Contribution Pilot Program

· 70306 – Increased Dollar Limitations for Certain Depreciable Business Assets

· 70322 – Determination of Deduction Eligible Income

· 70120 – Limitation on Individual Deductions for Certain State and Local Taxes

· 70515 – Restriction on the Extension of Advanced Energy Project Credit

· 70352 – Repeal of Election for 1-Month Deferral of Specified Foreign Corporations

· 70102 – Extension and Enhancement of Increased Standard Deduction

· 70104 – Extension and Enhancement of Increased Child Tax Credit

· 70602 – Treatment of Payments from Partnerships to Partners for Property or Services

· 70605- Enforcement provisions with respect to COVID-related employee retention credits*

· 70312- Modifications to determination of deemed paid credit for taxes properly attributable to tested income

· 70354 – Modifications to Pro Rata Share Rules

· 70606 – Social security requirement for American opportunity and lifetime learning credit

· 70607 – Task Force on the Replacement of Direct File

2.0 OBJECTIVES

The objective for this requirement is set forth as a collection of task areas necessary for successfully continuing legislative project planning, management and execution. The task areas supporting this scope of work are follows:

(1) Task 1: Legislative Scanning & Artificial Intelligence (AI) Analysis

(2) Task 2: Rapid Requirements Elicitation Engineering

(3) Task 3: Technical Integration

(4) Task 4: Transition Out

3.0 SCOPE OF WORK AND DESCRIPTION OF TASKS

The contractor shall provide program management, requirements engineering, technical integration, and AI-enabled legislative analysis support to enable timely and coordinated IRS IT response to enacted and emerging legislation impacting Filing Season 2026 and beyond.

3.1 Task 1: Legislative Scanning & AI Analysis

The Contractor will support Scanning, Analysis, and Planning activities to proactively identify potential IRS IT impacts prior to the enactment of legislation. Once legislation or public policy mandates are enacted, the Contractor will assist in executing the legislative delivery process as directed by the IRS IT lead. This includes transitioning legislative provisions into actionable implementation paths aligned with Filing Season priorities and enterprise readiness.

To enhance speed and accuracy, the Contractor will leverage AI-powered tools for legislative scanning and analysis. This includes using natural language processing (NLP) and machine learning algorithms to automate the identification of impactful provisions, assess likelihood of passage, and estimate implementation complexity. AI-generated insights will also support the production of targeted legislative summaries, enable faster decision-making, and improve communication with stakeholders across IRS IT and business units.

The activities and tasks to support this objective will include, but is not limited to:

· Daily review of new enacted and progressing legislation impacting the IRS to identify potential IT impacts allowing IT to plan resources and drive the Business to provide the necessary requirements for implementation

· Plan for Technical Changes impacting Filing Season 2026 - Scan governmental activity and filter / prioritize into items with potential impact or relevance to IT organizations, including assessments on likelihood, level of effort (LOE), and timeline.

· Issue Legislative Summaries - Draft and support communications and discussions with potentially impacted stakeholders to determine what, if any, action should be taken to prepare for or address the policy item; support IT to deliver detailed system and data analyses.

Deliverables:

3.0.1 Contract Kick Off Meeting

3.0.2 Status Reports

Task 1 - Legislative Scanning & AI Analysis

3.1.1. Scanning Summaries

3.1.2. Detailed Provision Analysis: Views and Report

Task 2 - Rapid Requirements Elicitation Engineering (RRE)

3.2.1 OB3 FS26+ RRE Plan

3.2.2 Pre/Post RRE Meeting Materials

3.2.3 High Level View (HLV) FS26+ Report

3.2.4 High-Level Requirements (HLR) Tracker

Task 3 – Technical Integration

3.3.1 FS26+ and Mid-Year Dashboards/Quad Charts

3.3.2 Defect/Requirement Change Tracker

3.3.3 AD FS26+ SoS Plan, Facilitation, and Outcomes

3.3.4 Monthly Accomplishments for Coordinating Directors

Task 4 – Transition Out Plan

3.4.1 Transition-Out Plan

3.2 Task 2: Rapid Requirements Elicitation Engineering

The Contractor will support the facilitation and execution of the Rapid Requirements Elicitation (RRE) Operating Model to drive the identification and capture of requirements impacting Filing Season 2026 and beyond (FS26+), as driven by enacted legislation. This initiative establishes recurring RRE and validation sessions involving key stakeholders, including Filing Season Integrated Solution (FSIS), Legislative Delivery, Taxpayer Services, and Tax Forms and Publications (TF&P).

Key activities include aligning on high-impact legislative provisions and related tax forms, developing structured RRE session plans with defined cadences and engagement protocols, and conducting focused sessions to address requirements tied to FS 2026 (FS 26)+ implementation timelines.

The activities and tasks to support this objective will include, but is not limited to:

· Collaborate with key stakeholders to determine which provisions with material FS26+ impact warrant RRE Sessions.

· Develop/manage the FS26+ RRE Execution Plan and cadence including mid-year work request while ensuring alignment to FS26+ deadlines.

· Prepare technical briefings and orientation materials and facilitate RRE Kick Off meeting to align on expectations.

· Conduct RRE sessions, aligning on provisions, forms and other systematic changes requiring implementation in FS26+ (scope may include work deferred from FS25, along with newly impacted provisions in FS26+).

· Manage (and centralize) all RRE outcomes and OB3 program implementation progress through documented action items, risks, key decisions, and outstanding questions as identified during the RRE workshops.

· Elicit, capture and validate High-Level Requirements (HLRs) during RRE sessions, ad-hoc working sessions and data calls using the standardized HLR Tracker template to ensure completed.

· Track impact to FS26+ provisions, forms, systems and associated Unified Work Requests (UWRs) to provide information on the progress of requirement sessions and UWRS using a High-Level View (HLV) tracker.

· Develop Transition Support Plan (work product) and facilitate necessary knowledge management sessions.

3.3 Task 3: Technical Integration

The Contractor will assist with the implementation of the One Big Beautiful Bill (OB3) and other pending legislation. To meet the Rapid Requirements Elicitation and Validation (RRE) demands for Filing Season 2026 and beyond (FS26+), Legislative Delivery (LD) requires program management, technical integration, and requirements elicitation support services. These services will enhance existing processes and improve coordination across IRS IT functions. The scope includes technical integration and risk mitigation activities necessary to ensure the successful delivery of FS26 functionality.

To support these efforts, the initiative will implement a Scrum of Scrums (SoS) framework to coordinate development, testing, and technical delivery activities across the Filing Season Integrated Solution (FSIS) team, Legislative Delivery, and other IRS delivery partners.

The activities and tasks to support this objective will include, but is not limited to:

· Drive and Track Development lifecycle status for FS26+ readiness through LD Workstreams Quad Charts, consisting of Milestones, Accomplishments, and Program-Level Risks and Issues and Technical Integration concerns.

· Identify and address any outstanding people, process, and technology gaps/risks prior to “go-live” through SoS meetings.

· Integrate between LD and Delivery Partners through a SoS to coordinate technical delivery, development, and testing activities to implement tax-related provisions timely for FS26+

· Provide awareness to critical updates and request necessary Coordinating/Resource Director escalations through key–takeaways and meeting notes following SoS meetings.

3.4 Task 4: Transition Out

The Contractor shall provide a Transition-Out Plan and checklist that is accepted by the Government and successfully meets all onboarding tasks in accordance with the plan. The Contractor will provide the Transition Out Plan within five (5) business days after the transition out contract line item number (CLIN) is exercised. To minimize any decrease in productivity and to prevent possible negative impacts on services, the Contractor shall have sufficient personnel on board during the 1-month Transition-Out period.

The incumbent Contractor shall ensure a smooth transition with the successor Contractor prior to completion of contractual performance. This includes transitioning all technical activities identified in this PWS, specifically those related to Legislative Scanning & AI Analysis, Rapid Requirements Elicitation (RRE) Engineering, and Technical Integration for FS and the current legislation. The Contractor shall aid the successor in developing plans, procedures, and processes for the assumption of all ongoing work.

The Contractor will be responsible for:

a) Inventory and orderly transfer of all Government-Furnished Property (GFP), including hardware, software, and licenses; Contractor-Acquired Government Property; and Government-Furnished Information (GFI).

b) Transfer of all in-progress documentation, legislative tracking artifacts, AI scanning configurations, RRE session outputs, and technical integration deliverables.

c) Certification that all non-public IRS information has been purged from Contractor-owned systems in accordance with IRS IT security and audit requirements.

d) Participation in weekly (or Government-directed) knowledge transfer activities to ensure uninterrupted FS legislative planning and delivery.

e) Providing personnel to and participating in the transition management team.

f) Completing a government-provided Transition-Out Plan template if available or submitting a Contractor-developed Transition-Out Plan if directed.

The Transition-Out Plan shall:

· Develop Transition Support Plan (work product) and facilitate necessary knowledge management sessions weekly).

· Document the strategic approach for sustaining FS/legislative operational continuity during transition.

· Identify all datasets, documentation, and other artifacts included in the transition.

· Provide milestones and schedules aligned to legislative and filing season readiness deadlines.

· Document all work in progress and its status.

· Identify transition risks and proposed mitigations.

· Define roles, responsibilities, and approval authorities.

· Establish clear lines of communication for all transition activities.

4.0 HOURS OF OPERATION

The hours of operation for Contractor staff will be during core hours of 9:00 a.m. to 4:30 p.m. Eastern Standard Time (EST), Monday through Friday unless indicated otherwise. These core hours exclude Federal holidays or when the IRS facility is closed for administrative reasons.

5.0 DELIVERABLES

The Contractor shall be responsible for, and its performance will be measured by, the timeliness and quality of the deliverables set forth below.

5.1 Task Order Kickoff Meeting

Within five (5) business days of task order award, the Contractor and Government shall meet virtually for a kickoff meeting. The intent of this meeting is to initiate the communication process between the IRS and the Contractor by introducing key task order participants, explaining their roles, reviewing communication ground rules, and assuring a common understanding of task order requirements and objectives.

The completion of this briefing will include, but is not limited to the following:

· The contractor and Government personnel who will perform work under this task order will be introduced.

· The IRS may show the applicable facilities to the contractor, if work will be performed on at an IRS site.

· The Government may provide information on any applicable government furnished property (GFP) to the contractor at this time.

· Any issues concerning the contractor employee security clearances will be discussed.

· The Contractor shall demonstrate confirmation of their understanding of the work to be accomplished under this Performance Work Statement.

5.2 Schedule of Deliverables

The Contractor shall provide the deliverables as described in Table 1 below during the performance of this Task Order. All Contractor deliverables or work products shall remain categorized as "Official Use Only.” The release of any portion must be authorized in writing by the Government. The deliverables and work products shall be provided in electronic format and shall comply with all applicable standards of Section 508 of the Rehabilitation Act.

The final format and content requirements, if not stated in the Performance Work Statement (PWS), may be mutually developed and agreed upon between the Contractor and Contracting Officer’s Representative (COR).

Table 1: Schedule of Deliverables

All Tasks

Task 1, Legislative Scanning & AI Analysis

Task 2, Rapid Requirements Elicitation Engineering

Task 3, Technical Integration

Task 4, Transition Out Plan

5.2 Submission of Deliverables

Deliverables/Artifacts will be submitted via SharePoint unless otherwise agreed upon between the Government and Contractor. Deliverables that are iterative will use change management practices that ensure deliverable(s) are in a consistent location/URL that can easily be accessible and shared to stakeholders.

Deliverables/Artifacts such as RRE Pre/Post Meeting Materials, Action Item Tracker, point of contact (POC) Tracker, and High-Level Requirements Tracker will be updated on the IRS SharePoint and will not be taken offline and worked on non-Government Furnished Equipment GFE (laptops) and then re-uploaded to the IRS SharePoint. The COR should have clear visibility as updates are being made to all artifacts and deliverables.

Any deliverable that does not comply with the acceptance criteria outlined in the Task Order or the Quality Assurance Surveillance Plan (QASP) shall be considered rejected. Unless otherwise agreed upon by the Contractor and the COR or otherwise specified in the Task Order, the COR shall provide written feedback on deliverables within ten (10) business days. Unless otherwise specified in the Task Order, all deliverables/ work products shall be provided no later than 5:00 p.m. Eastern Standard Time (EST) on the applicable due date(s).

The Contractor shall provide revisions within five (5) business days of receipt of the COR’s feedback. The number of days allotted to the Contactor for re-submission of deliverables may be adjusted if agreed upon by both parties. If the Contractor has not been notified of any discrepancies within 10 business days after submission of the deliverable or successful completion of a task, the deliverable or task shall be considered accepted.

5.3 Documentation Requirements

The Contactor shall provide all documentation in Section 508 compliant electronic format and, upon request by the Government, in hard copy format. The Government will have the right to request suppression of hard copy deliverables in cases where security and privacy concerns are a factor, or to reduce paperwork burden. All deliverables resulting from work executed under this contact shall convey to the Government. In addition to the requirements set forth in the QASP, all documentation shall be provided in accordance with the criteria set forth below:

· Completeness – The document demonstrates sufficient level of detail to show understanding of the requirements, technology and design, customers and operating environment.

· Feasibility - The document defines information which is formatted properly, contains valid information in support of this task order and provides a deliverable within time constraints.

· Understandability - The document is to be clean, clearly written, all printed words are legible, and the outline is easy to follow. All diagrams are easy to understand and relevant to the supporting narrative.

· Accuracy – The document is accurate in presentation exhibiting clear and concise information, technical content, and adherence to accepted elements of style, operational content, and consistent within itself and with other documents.

· Practicality - The document provides information and guidance that is practical for implementation within the IRS environment and appropriate given the subject organization’s level of maturity.

6.0 QUALITY CONTROL

The Contractor shall establish and maintain a complete quality control program that shall ensure services are performed in accordance with this contract. The Contractor shall develop and implement procedures to identify, prevent, and ensure non-reoccurrence of defective services. The Contractor’s quality control program is the means by which he/she assures himself/herself that his/her work complies with the requirements of the contract. The Contractor shall provide the associated Quality Control Plan (QCP) to the Government as directed.

6.1. Quality Control Plan

The Contractor shall develop, maintain, enforce, and document Quality Control Plan (QCP). The QCP shall ensure the Government receives the level of quality that is consistent with the requirements specified in this contract. The QCP shall be sufficiently detailed to provide the Contractor’s methodology for identifying and recruiting personnel.

The QCP shall also provide the Contractor’s methodology for resolving problems identified by the Government during reviews and conducted in accordance with its Quality Assurance Surveillance Plan (QASP). The QCP shall also provide the Contractor’s methodology for establishing an internal feedback system for support personnel, and for resolving problems identified by that feedback system. The QCP shall demonstrate and validate that the services or deliverables to be provided under this contract are completed with a level of quality that meets the minimum performance threshold established in the Government’s QASP. The QCP shall address Quality Management Approach, Quality Assurance, Quality Control, and Quality Standards.

7.0 PERIOD OF PERFORMANCE

The anticipated period of performance for this requirement will be a base period of 12 months, three (3) 12-month option periods, and a one (1) month transition-out period. Details as follows:

Base Period: 09/29/2025 - 09/28/2026 Option Period 1: 09/29/2026 - 09/28/2027 Option Period 2: 09/29/2027 - 09/28/2028 Option Period 3: 09/29/2028 - 09/28/2029 Transition Out: 08/29/2028 – 09/28/2029

8.0 PLACE OF PERFORMANCE

All work will be performed at the contractor’s site.

9.0. KEY PERSONNEL

Key personnel (KP) must be designated during the contract period of performance by the Contractor. The following positions are hereby designated as key personnel:

Labor Category Position or Role

Senior Information Technology Project Manager or Alternate

Senior Computer Systems Analyst (SC)

The Senior Information Technology Project Manager (PM) or alternate shall be responsible for the performance of work performed. The Project Manager or alternate will have full authority to act on behalf of the Contractor on all award matters relating to daily operation. The Project Manager must be available during core hours of 9:00 a.m. to 4:30 p.m. Eastern Standard Time (EST), Monday through Friday except Federal holidays or when the IRS facility is closed for administrative reasons.

The key personnel shall each be an employee of the Contractor. An employee of a subcontractor is not acceptable for these positions.

Changes in Contractor personnel shall be in accordance with the Notification of Change in Contractor Personnel Employment Status, Assignment, or Standing (APR 2024).

All proposed substitutions must have qualifications that are equal to or greater than the labor category position requirements. The Contractor will also provide a copy of the resume for the proposed substitute employee.

9.0 GOVERNMENT FURNISHED PROPERTY (GFP) AND INFORMATION (GFI)

9.1. GOVERNMENT FURNISHED PROPERTY (GFP)

Government furnished property (to include material, equipment) shall be provided in the performance of this Task Order. The IRS will provide the following property:

9.2. GOVERNMENT FURNISHED INFORMATION (GFI)

The table below identifies anticipated government-furnished-information (GFI) (to include manuals, notes, memos, instruction materials, and other information) that is planned to be provided to the Contractor during the performance of this contract. Access to standards and guidelines and any other documentation that is required for the satisfactory performance of this requirement will be made available to the contractor no later than five (5) business days after request.

All GFP/GFI shall be returned to the Government upon contract completion, as appropriate.

10.0 TRAVEL

Not applicable.

11.0 SECURITY REQUIREMENTS

The Contractor will ensure contractor personnel are in compliance with IRS HSPD-12 PIV Procedures Manual and similar documentation as required. This manual will be provided to the Contractor after contract award.

The Contractor must comply with the Federal Acquisition Regulation (FAR) and IRS security clauses and provisions in the contract. This will be done in accordance with Title III of the E-Government Act of 2002 (Public Law 107-347), also known as the Federal Information Security Management Act of 2002 (FISMA), which requires each federal agency to provide security for the information and information systems that support the operations and assets of the agency and Internal Revenue Manual (IRM) 10.8.1, which provides overall security control guidance for the IRS.

12.0 SECURITY DOCUMENTATION / FORMS

The following security documentation/forms will be provided to the Contractor, as applicable, by COR upon award.

(1) Nondisclosure Agreement (NDA) Template

(2) Contractor Separation Checklist (Form 14604 (Rev. 4-2015))

(3) SBU & Government Property/Equipment/Information Inventory List

(4) Certification of Return - SBU & Government Property/Equipment/Information

13.0 PERFORMANCE REQUIREMENTS SUMMARY (PRS) MATRIX

The summary chart below lists the contract's primary requirements, the associated performance standards, the expected target performance, and the process of surveillance. While some contract requirements may not be listed in the chart below, requirements not appearing on the PRS chart do not negate the Contractor's obligation to perform all requirements as specified in the contract. Additionally, IRS reserves all rights and remedies under the provisions and clauses of the contract when performance of any contract requirement, whether or not listed below, is unacceptable.

IRS will provide a Quality Assurance Surveillance Plan (QASP) to be used to provide contract oversight. In conjunction with the Contractor's Quality Control Plan and various other processes of assessing performance, the COR may perform on-site reviews and/or other types of verification to determine that the specified target performance requirements have been met. Regular review of Contractor performance is critical to the overall success of the contract. On a monthly basis, the COR will evaluate the quality of the product or services.

Performance Requirements Summary Matrix

Negative Past Performance Rating

Negative Past Performance Rating

14.0 CONTRACT PRIVACY REQUIREMENTS LANGUAGE

This contract will include Sensitive But Unclassified (SBU) data privacy requirements language found on the IRS Acquisition Policy (IRSAP) under IRSAP Index C – Requirements.

· Submission of Security Forms and Related Materials

· Notification of Change in Contractor Personnel, Employment Status, Assignment, or Standing

· Safeguards Against Unauthorized Disclosure of SBU Information

· Mandatory IRS Security and Privacy Training for Information Systems, Information Protection and Facilities Access

Appendix

Appendix A - Contractor On-Boarding Requirements

Contractor Employee On-Boarding Requirements

Paperwork Completeness and Accuracy

a) The IRS will provide the Contractor POC with the Risk Assessment Checklist (RAC), along with other required investigative forms (details in section 1.5 below).

b) All forms must contain the full legal name that matches the applicant's identification (e.g. state issued id, passport, etc.)

c) Contractors should ensure fields requiring social security numbers and phone numbers have the correct number of digits.

d) The IRS will reject forms that are incomplete, illegible, inaccurate, and contradict other forms in the package.

Contractor Eligibility All contractor/subcontractor employees submitted for staff-like access approval must be eligible for IRS contract employment to the best of the Contractor’s knowledge. In order to be approved for interim staff-like access, IRS will confirm that contractor/subcontractor employees first meet the following initial eligibility requirements:

a) U.S. Citizenship or Lawful Permanent Resident (LPR) status: Subjects must be US citizens or LPRs (dependent on position risk level) to be eligible for staff-like access. a. No documentation is required as proof of U.S. citizenship for subjects born in the United States. b. If subjects are foreign-born, Contractor POC MUST provide the subjects’ Alien Registration or “A” Number for verification of their status.

b) Selective Service Registration (for males born after 12/31/59): Contractor POC MUST provide the following documentation to the IRS:

1. Registered applicants: Official letters of verification can be obtained and saved via the Selective Service website at https://www.sss.gov/verify/proof/.

2. Non-registered applicants:

i. If the subject is foreign-born, Contractors must provide a letter from the Selective Service stating the subject was not required to register or that the subject was required to register but it is too late.

ii. For US citizens or foreign-born subjects who were required to register but did not, the Contractor must provide a written explanation as to why the non-registration was not knowing or willful.

c) Federal Tax Compliance: Subjects must be tax compliant and must remain compliant while actively working on IRS contracts.

1. IRS will check tax compliance – no documentation is required from the Contractor POC.

2. Contractors are responsible for informing their applicants of this requirement.

Timeliness

a) Delays in any of the actions stated below will result in contractor/subcontractor employee onboarding delays and starting work on the contract.

b) All investigative forms and documentation are due to the IRS within 10 business days of receipt. If IRS approval is required to confirm the qualifications of proposed contractor personnel, i.e. key personnel, documents must be submitted within 10 days of receipt of this approval.

c) All individuals listed on the RAC should be fingerprinted within 5 business days after IRS sponsorship in USAccess. If an individual is not able to make an appointment within this timeframe, the Contractor POC will provide documentation that an appointment was not available and provide the date of the scheduled appointment.

d) The contractor/subcontractor employee must accurately complete the eAPP application, if applicable, within 8 calendar days of receipt of the invitation. Failure to complete eAPP will result in not being permitted to work on the contract.

Investigative Forms/Documentation, Fingerprinting, and eAPP

a) Contract Profile: Following the award of the contract, the COR will need to submit this document to HCO Mailbox to establish the Contract within the Contract Management Module (CMM) system. This creates the record for contract and task order information in the CMM.

b) Master Survey / Position Designation Tool: Following this meeting, the COR will work with the Contractor POC to complete this questionnaire for each unique position type on the contract. This questionnaire asks the Contractor POC and COR to identify the duties the subjects will be performing for IRS in order to determine risk level for the position. A separate Master Survey must be completed for each position type on the contract (i.e., Systems Administrator, Programmer, Clerk Typist, etc.). The results must be saved and sent to IRS PS. The Position Designation Tool is listed here- Position Designation System (PDS) and Position Designation Tool (PDT) (dcsa.mil)

c) Investigative Forms/Documentation: The IRS will provide the Contractor POC with the following investigative forms for completion by each applicant requiring staff-like access:

1. Risk Assessment Checklist (RAC): The RAC is a summary Excel spreadsheet that captures information related to the subjects for whom the Contractor is requesting staff-like access. The Contractor POC must ensure that EVERY column in the RAC is completed accurately prior to submitting to the IRS. Failure to do so will result in a rejection of the RAC and a delay in the on-boarding process.

2. OF-306, Declaration for Federal Employment (version 2023): Form must be completed and signed by each contractor/subcontractor employee requiring staff-like access.

3. Non-Disclosure Agreement (NDA): Form must be completed and signed by each contractor/subcontractor employee requiring access to sensitive but unclassified (SBU) data. This form is not required to be submitted to Personnel Security. This form is for the COR records only.

4. Form 13340, Information Provided Concerning the Disclosure and Authorization Pertaining to Consumer Reports pursuant to the Fair Credit Reporting Act (FCRA): Form must be completed and signed by each contractor/subcontractor employee requiring staff-like access.

5. Notice 1379, Tax Check Notice: Provide to subjects to inform them of IRS’ intent to check their federal tax compliance at onboarding and annually thereafter while continuing to actively work on IRS contracts.

d) Fingerprinting and eAPP IRS will enroll each subject in USAccess based on the information provided on the RAC. The USAccess system will send an email invitation to schedule a fingerprinting appointment. Individuals should be fingerprinted within 5 business days of receipt of the sponsorship email. Note that the USAccess email may sometimes be marked as SPAM. Subjects are asked to check their SPAM folders for the email.

Electronic Questionnaires for Investigations (eAPP): If contractor/subcontractor employees do not have a current federal background investigation already completed and favorably adjudicated at the appropriate risk level, they will receive an email with a link to complete the eAPP form online. The email will contain instructions for accessing the system, and guidance to assist if issues are encountered. Contractors and subcontractor personnel must complete eAPP within 8 calendar days of receipt of the email.

Contractor Training Requirements

a) Contractor/subcontractor employees must complete Security Awareness Training (SAT) within 10 business days of receiving approval of interim staff-like access.

b) Contractor/subcontractor employees must certify completion using the Form 14616, Contractor SAT Certification, and the Form 11370, Certification of Annual UNAX Awareness Briefing and provide these forms to the COR.

Security Badges

a) Contractor/subcontractor employees must accurately complete Form 13716A, Request for ID Media/Access Card for Contract Employee, and submit as a PDF document (no photocopies or pictures).

b) Contractor/subcontractor employees are responsible for:

1. Safeguarding their ID/access card.

2. Wearing ID cards/security badges at or above the waist with photo facing out in an approved cover with no obstructions to the card.

3. Reporting lost/stolen cards immediately to their COR, the local Facilities Management & Security Services (FMSS) physical security office, the Situational Awareness Management Center (SAMC), Treasury Inspector General for Tax Administration (TIGTA), and completing Form 4589, Lost or Forgotten ID Card Record.

Contractor Separation

a) The Contractor POC is responsible for notifying the COR no later than one business day of a contractor/subcontractor employee separating (notification may also occur prior to separation).

b) If the contractor/subcontractor employee works more than one contract or task order, notification to multiple CORs may be combined.

c) The contractor/subcontractor employee is responsible for returning the following to the COR on or before their last day of work on the contract. Note that laptops and equipment are assigned to the individual, not the Contractor and therefore must be returned upon separation:

1. IRS-issued badge and/or proxy card

2. IRS keys

3. IRS- issued laptop

4. IRS furnished documents

5. IRS passports

6. Any and all IRS data

7. Any other items furnished or identified by the IRS

8. Any other items or materials issued by the Agency for the contract.

Note:

IRM 10.23.2: “Staff-like Access” is authority granted to perform one or more of the following:

• Enter IRS facilities or space (owned or leased) unescorted (when properly badged);

• Possess login credentials to information systems (IRS or Contractor-owned systems that store, collect, and /or process IRS information);

• Possess physical and/or logical access to (including the opportunity to see, read, transcribe, and/or interpret) Sensitive but Unclassified (SBU) data, wherever the location (See IRM 10.5.1 for examples of SBU data);

• Possess physical access to (including the opportunity to see, read, transcribe, and/or interpret) security items and products (e.g., items that must be stored in a locked container, security container, or a secure room, wherever the location). These items include, but are not limited to, security devices/records, computer equipment, Identification media. For details and further security requirements, see IRM 1.4.6.5.1, Minimum Protection Standards); or,

• Enter physical areas, wherever the location, that store/process SBU information (unescorted).

Staff-Like Access is granted to an individual who is not an IRS employee (and includes, but is not limited to: contractor/subcontractor employees, whether procured by IRS or another federal agency, Contractors, delivery persons, experts, consultants, paid/unpaid interns, other federal employees, cleaning/maintenance employees, etc.), and is approved upon required completion of a favorable suitability/fitness determination conducted by IRS Personnel Security.

IRSAP Requirements - Submission of Security Forms and Related Materials (APR 2024) requires contractor/subcontractor employees needing staff-like access to IRS equities to be investigated by IRS Personnel Security (PS).