SF-1449 3rd Qtr FY26- Bread.pdf
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- Attached to
- FMC LEXINGTON FY26 3RD QUARTER- BREAD Federal contract opportunity
- Solicitation number
- 15B10926Q00000007
About this file
This is a Request for Quote (RFQ) for food service supplies issued by the Federal Bureau of Prisons, FMC Lexington. The solicitation number is 15B10926Q00000007, with an offer due date of February 23, 2026 at 2:00 PM ET. The requisition is for FY26 third quarter food service bread products to be delivered to FMC Lexington located at 3301 Leestown Road, Lexington, Kentucky 40511.
The solicitation is set aside 100 percent for small business and requests pricing for three line items: Item 0001 requires 13,360 units of Kosher Wheat Bread (22-slice loaves, certified Kosher Parve, whole wheat, 1 to 1.5 pound loaves); Item 0002 requires 6,160 units of Whole Wheat Hamburger Buns (enriched, sandwich-style, fresh, 12 per package); and Item 0003 requires 3,540 units of Whole Wheat Hot Dog Buns (enriched, finger-style, fresh, 12 per package). All bread products must be fresh, delivered within 48 hours of baking, and delivered during the performance period of April 1, 2026 through June 30, 2026. The pricing is on a firm fixed-price basis. Offerors must complete blocks 12, 17, 23, 24, and 30 of the solicitation form and state the type and package size for each bid. The contracting officer is Heather M Surber, and questions should be directed to bmiracle@bop.gov.
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15B10926Q00000007 Page 1 of 11
SOLICITATION/CONTRACT/ORDER FOR COMMERCIAL PRODUCTS AND COMMERCIAL SERVICES
NOTE: OFFEROR TO COMPLETE BLOCKS 12, 17, 23, 24 AND 30.
1. REQUISITION NUMBER
15B10926PR000190
PAGE 1 OF
5. SOLICITATION NUMBER
15B10926Q00000007
2. CONTRACT NUMBER 3. AWARD/EFFECTIVE
DATE
4. ORDER NUMBER 6. SOLICITATION ISSUE
DATE
02/11/2026
7. FOR SOLICITATION
INFORMATION CALL:
a. NAME bmiracle@bop.gov
b. TELEPHONE NUMBER (No collect calls) 8. OFFER DUE DATE / LOCAL
TIME
02/23/2026 14:00 ET
CODE 15B109
Federal Bureau of Prisons
FMC Lexington
3301 LEESTOWN RD
Lexington, KY 40511
9. ISSUED BY UNRESTRICTED OR X SET ASIDE:100.00 % FOR
X SMALL BUSINESS
HUBZONE SMALL
BUSINESS
SERVICE-DISABLED
VETERAN-OWNED
SMALL BUSINESS
(SDVOSB)
WOMEN-OWNED SMALL
BUSINESS (WOSB)
ECONOMICALLY DISADVANTAGED
WOMEN-OWNED SMALL BUSINESS
(EDWOSB)
8(A)
NORTH AMERICAN
INDUSTRY CLASSIFICATION
STANDARD (NAICS):
311812
SIZE STANDARD:
1000 Employees
10. THE ACQUISITION IS
SEE SCHEDULE
11. DELIVERY FOR FREE ON BOARD
(FOB) DESTINATION UNLESS
BLOCK IS MARKED
12. DISCOUNT TERMS
13a. THIS CONTRACT IS A
RATED ORDER UNDER THE
DEFENSE PRIORITIES AND
ALLOCATIONS SYSTEM -
DPAS (15 CFR 700)
13b. RATING
X REQUEST
FOR QUOTE
(RFQ)
INVITATION
FOR BID
(IFB)
REQUEST
FOR
PROPOSAL
(RFP)
14. METHOD OF SOLICITATION
15B109CODE15. DELIVER TO
Federal Bureau of Prisons FMC Lexington
3301 LEESTOWN RD
Lexington, KY 40511
CODE 15B10916. ADMINISTERED BY
Federal Bureau of Prisons FMC Lexington
3301 LEESTOWN RD
Lexington, KY 40511
FACILITY
CODE
CODE
TELEPHONE NUMBER
17a. CONTRACTOR/
OFFEROR
15B109CODE18a. PAYMENT WILL BE MADE BY
Federal Bureau of Prisons FMC Lexington
3301 LEESTOWN RD
Lexington, KY 40511
17b. CHECK IF REMITTANCE IS DIFFERENT AND PUT SUCH ADDRESS IN
OFFER SEE ADDENDUM
18b. SUBMIT INVOICES TO ADDRESS SHOWN IN BLOCK 18a UNLESS BLOCK
BELOW IS CHECKED
19.
ITEM NUMBER
20.
SCHEDULE OF SUPPLIES/SERVICES
21.
QUANTITY
22.
UNIT
23.
UNIT PRICE
24.
AMOUNT
FY26 3RD QUARTER FOOD SERVICE- BREAD
Firm Fixed Price
See Continuation Sheet(s) (Use Reverse and/or Attach Additional Sheets as Necessary)
25. ACCOUNTING AND APPROPRIATION DATA 26. TOTAL AWARD AMOUNT (For Government Use Only)
X 27a. SOLICITATION INCORPORATES BY REFERENCE (FEDERAL ACQUISITION REGULATION) FAR 52.212-1, 52.212-4. FAR 52.212-3
AND 52.212-5 ARE ATTACHED. ADDENDA
ARE X ARE NOT ATTACHED
27b. CONTRACT/PURCHASE ORDER INCORPORATES BY REFERENCE FAR 52.212-4. FAR 52.212-5 IS ATTACHED. ADDENDA ARE ARE NOT ATTACHED
X 28. CONTRACTOR IS REQUIRED TO SIGN THIS DOCUMENT AND RETURN ____ COPIES TO
ISSUING OFFICE. CONTRACTOR AGREES TO FURNISH AND DELIVER ALL ITEMS SET FORTH
OR OTHERWISE IDENTIFIED ABOVE AND ON ANY ADDITIONAL SHEETS SUBJECT TO THE
TERMS AND CONDITIONS SPECIFIED.
29. AWARD OF CONTRACT: REFERENCE _____________________________
OFFER DATED _________________ . YOUR OFFER ON SOLICITATION (BLOCK
5) INCLUDING ANY ADDITIONS OR CHANGES WHICH ARE SET FORTH
HEREIN, IS ACCEPTED AS TO ITEMS:
30a. SIGNATURE OF OFFEROR/CONTRACTOR 31a. UNITED STATES OF AMERICA (SIGNATURE OF CONTRACTING OFFICER)
30b. NAME AND TITLE OF SIGNER (Type or print) 30c. DATE SIGNED 31b. NAME OF THE CONTRACTING OFFICER (Type or print)
Heather M Surber
31c. DATE SIGNED
AUTHORIZED FOR LOCAL REPRODUCTION
PREVIOUS EDITION IS NOT USABLE
STANDARD FORM 1449 (REV. 11/2021)
Prescribed by GSA - FAR (48 CFR) 53.212
15B10926Q00000007 Page 2 of 11
19.
ITEM NUMBER
20.
SCHEDULE OF SUPPLIES/SERVICES
21.
QUANTITY
22.
UNIT
23.
UNIT PRICE
24.
AMOUNT
32a. QUANTITY IN COLUMN 21 HAS BEEN
RECEIVED INSPECTED ACCEPTED, AND CONFORMS TO THE CONTRACT, EXCEPT AS NOTED: _________________________________
32b. SIGNATURE OF AUTHORIZED GOVERNMENT
REPRESENTATIVE
32c. DATE 32d. PRINTED NAME AND TITLE OF AUTHORIZED GOVERNMENT
REPRESENTATIVE
32e. MAILING ADDRESS OF AUTHORIZED GOVERNMENT REPRESENTATIVE 32f. TELEPHONE NUMBER OF AUTHORIZED GOVERNMENT
REPRESENTATIVE
32g. E-MAIL OF AUTHORIZED GOVERNMENT REPRESENTATIVE
PARTIAL FINAL
33. SHIP NUMBER 34. VOUCHER NUMBER 35. AMOUNT VERIFIED
CORRECT FOR
COMPLETE PARTIAL FINAL
36. PAYMENT 37. CHECK NUMBER
38. S/R ACCOUNT NUMBER 39. S/R VOUCHER NUMBER 40. PAID BY
41a. I CERTIFY THIS ACCOUNT IS CORRECT AND PROPER FOR PAYMENT 42a. RECEIVED BY (Print)
41b. SIGNATURE AND TITLE OF CERTIFYING OFFICER 41c. DATE
42b. RECEIVED AT (Location)
42c. DATE REC'D (YY/MM/DD) 42d. TOTAL CONTAINERS
STANDARD FORM 1449 (REV. 11/2021) BACK
15B10926Q00000007 Page 3 of 11
Table of Contents
Section Description Page Number
Solicitation/Contract Form 1 Commodity or Services Schedule 2 Contract Clauses
52.203-17 Contractor Employee Whistleblower Rights (Nov 2023) 52.203-19 Prohibition on Requiring Certain Internal Confidentiality Agreements or Statements (Jan 2017) 52.204-13 (DEV) System for Award Management-Maintenance (Oct 2018) (DEVIATION NOV 2025) 52.209-6 (DEV) Protecting the Government's Interest When Subcontracting with Contractors Debarred, Suspended, Proposed for Debarment, or Voluntarily Excluded (Jan 2025)
(DEVIATION NOV 2025)
52.209-10 (DEV) Prohibition on Contracting With Inverted Domestic Corporations (Nov 2015)
(DEVIATION NOV 2025)
52.212-4 (DEV) Terms and Conditions-Commercial Products and Commercial Services (Nov
2023) (DEVIATION NOV 2025)
52.219-6 (DEV) Notice of Total Small Business Set-Aside (Nov 2020) (DEVIATION DEC 2025) 52.222-19 (DEV) Child Labor-Cooperation with Authorities and Remedies (Jan 2025)
(DEVIATION DEC 2025)
52.222-35 (DEV) Equal Opportunity for Veterans (Jun 2020) (DEVIATION DEC 2025) 52.222-36 (DEV) Equal Opportunity for Workers with Disabilities (Jun 2020) (DEVIATION
DEC 2025)
52.222-37 (DEV) Employment Reports on Veterans (Jun 2020) (DEVIATION DEC 2025) 52.222-50 (DEV) Combating Trafficking in Persons (Oct 2025) (DEVIATION DEC 2025) 52.226-8 Encouraging Contractor Policies To Ban Text Messaging While Driving (May 2024) 52.232-33 Payment by Electronic Funds Transfer-System for Award Management (Oct 2018) 52.232-36 (DEV) Payment by Third Party (May 2014) (DEVIATION NOV 2025) 52.233-3 (DEV) Protest after Award (Aug 1996) (DEVIATION NOV 2025) 52.233-4 (DEV) Applicable Law for Breach of Contract Claim (Oct 2004) (DEVIATION NOV 2025) 2852.212-4 Contract Terms and Conditions, Commercial Items (FAR Deviation) (NOV 2020) 52.222-3 (DEV) Convict Labor (June 2003) (DEVIATION DEC 2025) 52.225-1 (DEV) Buy American-Supplies (Oct 2022) (DEVIATION DEC 2025) DOJ-08 Continuing Contract Performance During a Pandemic Influenza or other National Emergency (OCT 2007)
3 List of Attachments 4 Solicitation Provisions
52.203-11 Certification And Disclosure Regarding Payments to Influence Certain Federal Transactions (Sept 2024) 52.203-18 Prohibition on Contracting with Entities that Require Certain Internal Confidentiality Agreements or Statements--Representation (Jan 2017) 52.204-7 (DEV) System for Award Management-Registration (Nov 2024) (DEVIATION NOV 2025) 52.212-1 (DEV) Instructions to Offerors-Commercial Products and Commercial Services (Sep
2023) (DEVIATION NOV 2025)
52.212-2 (DEV) Evaluation-Commercial Products and Commercial Services (Nov 2021)
(DEVIATION NOV 2025)
52.225-2 Buy American Certificate (Oct 2022) 52.229-11 (DEV) Tax on Certain Foreign Procurements--Notice and Representation (Jun
2020) (DEVIATION AUG 2025)
15B10926Q00000007 Page 4 of 11
Section 1 - Commodity or Services Schedule
SCHEDULE OF SUPPLIES/SERVICES
CONTINUATION SHEET
ITEM NO. SUPPLIES/SERVICES QUANTITY UNIT UNIT PRICE AMOUNT
0001 Kosher Wheat Bread, 22 Slice
Kosher Bread, Whole Wheat, 1 or 1.5 pound Loaf, Certified Kosher Parve. First ingredient on label must be Whole Wheat Flour. Each Individual package must be marked Kosher Parve Kosher Bread, Whole Wheat, 1 or 1.5 pound Loaf, Certified Kosher Parve. First ingredient on label must be Whole Wheat Flour. Each Individual package must be marked Kosher Parve. Fresh bread shall be delivered within 48 hours after baking. State type and package size on bid.
PSC: 8920
Line Period of Performance: 04/01/2026 - 06/30/2026
Delivery Schedule:
Quantity: 13,360.000000
Delivery Address: Federal Bureau of Prisons FMC Lexington
3301 LEESTOWN RD
Lexington, KY 40511
13,360 EA $________ $_________________
ITEM NO. SUPPLIES/SERVICES QUANTITY UNIT UNIT PRICE AMOUNT
0002 Whole Wheat Hamburger Buns, Fresh, 12/Pkg
Bread, Roll, Enriched, Sandwich (Hamburger), Whole Wheat, Part Whole Wheat, or Multigrain, Pan Baked, Sliced, Fresh, Seedless.
(CID A-A-20053C, Type I, Class of Roll C, Style of Roll 2, 3, or 4, Bake Type a, Slice Type i, Product State a, Seed type I, Agricultural practice (i)). Fresh bread shall be delivered within 48 hours after baking. State type and package size on bid.
PSC: 8920
Quantity: 6,160.000000
FMC Lexington
3301 LEESTOWN RD
Lexington, KY 40511
6,160 EA $________ $_________________
ITEM NO. SUPPLIES/SERVICES QUANTITY UNIT UNIT PRICE AMOUNT
0003 Whole Wheat Hot Dog Buns, Fresh, Each, 12/Pkg
Bread, Roll, Enriched, Finger (Hot Dog), Wheat, Pan Baked, Sliced, Fresh, Seedless. (CID A-A-20053C, Type I, Class of Roll D, Style of Roll 3, Bake Type a, Slice Type i, Product State a, Seed type I, Agricultural practice (i)). Fresh bread shall be delivered within 48 hours after baking. State package size on bid.
PSC: 8920
Quantity: 3,540.000000
FMC Lexington
3301 LEESTOWN RD
Lexington, KY 40511
3,540 EA $________ $_________________
15B10926Q00000007 Page 5 of 11
Section 2 - Contract Clauses
A.1 ADDENDUM TO FAR 52.212-4, Contract Terms and Conditions, Commercial Items (FAR Deviation) (NOV 2020)
The terms and conditions for the following clauses are hereby incorporated into this solicitation and resulting contract as an addendum to FAR clause 52.212-4.
Clauses By Reference
52.252-2 CLAUSES INCORPORATED BY REFERENCE (FEB 1998)
This contract incorporates one or more clauses by reference, with the same force and effect as if they were given in full text. Upon request, the Contracting Officer will make their full text available. Also, the full text of a clause may be accessed electronically at this/these address(es): www.acquisition.gov
Clause Title Fill-ins (if applicable)
52.203-17 Contractor Employee Whistleblower Rights (Nov 2023)
52.203-19 Prohibition on Requiring Certain Internal Confidentiality
Agreements or Statements (Jan 2017)
52.204-13 (DEV) System for Award Management-Maintenance (Oct 2018)
(DEVIATION NOV 2025)
52.209-6 (DEV) Protecting the Government's Interest When
Subcontracting with Contractors Debarred, Suspended, Proposed for Debarment, or Voluntarily Excluded (Jan
2025) (DEVIATION NOV 2025)
52.209-10 (DEV) Prohibition on Contracting With Inverted Domestic
Corporations (Nov 2015) (DEVIATION NOV 2025)
52.212-4 (DEV) Terms and Conditions-Commercial Products and
Commercial Services (Nov 2023) (DEVIATION NOV
2025)
52.219-6 (DEV) Notice of Total Small Business Set-Aside (Nov 2020)
(DEVIATION DEC 2025)
52.222-19 (DEV) Child Labor-Cooperation with Authorities and Remedies
(Jan 2025) (DEVIATION DEC 2025)
15B10926Q00000007 Page 6 of 11
Clause Title Fill-ins (if applicable)
52.222-35 (DEV) Equal Opportunity for Veterans (Jun 2020) (DEVIATION
DEC 2025)
52.222-36 (DEV) Equal Opportunity for Workers with Disabilities (Jun
2020) (DEVIATION DEC 2025)
52.222-37 (DEV) Employment Reports on Veterans (Jun 2020)
(DEVIATION DEC 2025)
52.222-50 (DEV) Combating Trafficking in Persons (Oct 2025)
(DEVIATION DEC 2025)
52.226-8 Encouraging Contractor Policies To Ban Text
Messaging While Driving (May 2024)
52.232-33 Payment by Electronic Funds Transfer-System for
Award Management (Oct 2018)
52.232-36 (DEV) Payment by Third Party (May 2014) (DEVIATION NOV
2025)
52.233-3 (DEV) Protest after Award (Aug 1996) (DEVIATION NOV 2025)
52.233-4 (DEV) Applicable Law for Breach of Contract Claim (Oct 2004)
(DEVIATION NOV 2025)
2852.212-4 Contract Terms and Conditions, Commercial Items (FAR
Deviation) (NOV 2020)
52.222-3 (DEV) Convict Labor (June 2003) (DEVIATION DEC 2025)
52.225-1 (DEV) Buy American-Supplies (Oct 2022) (DEVIATION DEC
2025)
Clauses By Full Text
DOJ-08 Continuing Contract Performance During a Pandemic Influenza or other National Emergency (OCT 2007)
During a Pandemic or other emergency we understand that our contractor workforce will experience the same high levels of absenteeism as our federal employees. Although the Excusable Delays and Termination for Default clauses used in government contracts list epidemics and quarantine restrictions among the reasons to excuse delays in contract performance, we expect our contractors to make a reasonable effort to keep performance at an acceptable level during emergency periods.
The Office of Personnel Management (OPM) has provided guidance to federal managers and employees on the kinds of actions to be taken to ensure the continuity of operations during emergency periods. This guidance is also applicable to
15B10926Q00000007 Page 7 of 11 our contract workforce. Contractors are expected to have reasonable policies in place for continuing work performance, particularly those performing mission critical services, during a pandemic influenza or other emergency situation.
The types of actions a federal contractor should reasonably take to help ensure performance are:
• Encourage employees to get inoculations or follow other preventive measures as advised by the public health service.
• Contractors should cross-train workers as backup for all positions performing critical services. This is particularly important for work such as guard services where telework is not an option.
• Implement telework to the greatest extent possible in the workgroup so systems are in place to support successful remote work in an emergency.
• Communicate expectations to all employees regarding their roles and responsibilities in relation to remote work in the event of a pandemic health crisis or other emergency.
• Establish communication processes to notify employees of activation of this plan.
• Integrate pandemic health crisis response expectations into telework agreements.
• With the employee, assess requirements for working at home (supplies and equipment needed for an extended telework period). Security concerns should be considered in making equipment choices; agencies or contractors may wish to avoid use of employees' personal computers and provide them with PCs or laptops as appropriate.
• Determine how all employees who may telework will communicate with one another and with management to accomplish work.
• Practice telework regularly to ensure effectiveness.
• Make it clear that in emergency situations, employees must perform all duties assigned by management, even if they are outside usual or customary duties.
• Identify how time and attendance will be maintained.
It is the contractor's responsibility to advise the government contracting officer if they anticipate not being able to perform and to work with the Department to fill gaps as necessary. This means direct communication with the contracting officer or in his/her absence, another responsible person in the contracting office via telephone or email messages acknowledging the contractor’s notification. The incumbent contractor is responsible for assisting the Department in estimating the adverse impacts of nonperformance and to work diligently with the Department to develop a strategy for maintaining the continuity of operations.
The Department does reserve the right in such emergency situations to use federal employees. employees of other agencies, contract support from other existing contractors, or to enter into new contracts for critical support services. Any new contracting efforts would be acquired following the guidance in the Office of federal Procurement Policy issuance "Emergency Acquisitions", May, 2007 and Subpart 18.2. Emergency Acquisition Flexibilities, of the Federal Acquisition Regulations.
(End of Clause)
[END OF ADDENDUM TO FAR 52.212-4]
15B10926Q00000007 Page 8 of 11
Section 3 - List of Attachments
This Section Is Intentionally Left Blank
15B10926Q00000007 Page 9 of 11
Section 4 - Solicitation Provisions
A.2 ADDENDUM TO FAR 52.212-1, Instructions to Offerors-Commercial Products and Commercial Services (Sep
2023) (DEVIATION NOV 2025)
The terms and conditions for the following provisions are hereby incorporated into this solicitation as an addendum to FAR provision 52.212-1.
Provisions By Reference
52.252-1 SOLICITATION PROVISIONS INCORPORATED BY REFERENCE (FEB 1998)
This solicitation incorporates one or more solicitation provisions by reference, with the same force and effect as if they were given in full text. Upon request, the Contracting Officer will make their full text available. The offeror is cautioned that the listed provisions may include blocks that must be completed by the offeror and submitted with its quotation or offer. In lieu of submitting the full text of those provisions, the offeror may identify the provision by paragraph identifier and provide the appropriate information with its quotation or offer. Also, the full text of a solicitation provision may be accessed electronically at this/these address(es): www.acquisition.gov
Provision Title Fill-ins (if applicable)
52.203-11 Certification And Disclosure Regarding Payments to
Influence Certain Federal Transactions (Sept 2024)
52.203-18 Prohibition on Contracting with Entities that Require
Certain Internal Confidentiality Agreements or
Statements--Representation (Jan 2017)
52.204-7 (DEV) System for Award Management-Registration (Nov 2024)
(DEVIATION NOV 2025)
52.212-1 (DEV) Instructions to Offerors-Commercial Products and
Commercial Services (Sep 2023) (DEVIATION NOV
2025)
52.212-2 (DEV) Evaluation-Commercial Products and Commercial
Services (Nov 2021) (DEVIATION NOV 2025)
52.225-2 Buy American Certificate (Oct 2022)
15B10926Q00000007 Page 10 of 11
Provisions By Full Text
52.229-11 (DEV) Tax on Certain Foreign Procurements--Notice and Representation (Jun 2020) (DEVIATION AUG 2025)
(a) Definitions. As used in this provision—
Foreign person means any person other than a United States person.
Specified Federal procurement payment means any payment made pursuant to a contract with a foreign contracting party that is for goods, manufactured or produced, or services provided in a foreign country that is not a party to an international procurement agreement with the United States. For purposes of the prior sentence, a foreign country does not include an outlying area of the United States.
United States person as defined in 26 U.S.C. 7701(a)(30) means
(1) A citizen or resident of the United States;
(2) A domestic partnership;
(3) A domestic corporation;
(4) Any estate (other than a foreign estate, within the meaning of 26 U.S.C. 701(a)(31)); and
(5) Any trust if–
(i) A court within the United States is able to exercise primary supervision over the administration of the trust; and
(ii) One or more United States persons have the authority to control all substantial decisions of the trust.
(b) Unless exempted, there is a 2 percent tax of the amount of a specified Federal procurement payment on any foreign person receiving such payment. See 26 U.S.C. 5000C and its implementing regulations at 26 CFR 1.5000C-1 through 1.5000C-7.
(c) Exemptions from withholding under this provision are described at 26 CFR 1.5000C-1(d)(5) through (7). The Offeror may claim an exemption from the withholding by using the Department of the Treasury Internal Revenue Service (IRS) Form W-14, Certificate of Foreign Contracting Party Receiving Federal Procurement Payments, available at www.irs.gov/ w14. Any exemption claimed and self-certified on the IRS Form W-14 is subject to audit by the IRS. Any disputes regarding the imposition and collection of the 26 U.S.C. 5000C tax are adjudicated by the IRS as the 26 U.S.C. 5000C tax is a tax matter, not a contract issue. The IRS Form W-14 is provided to the acquiring agency rather than to the IRS.
(d) For purposes of withholding under 26 U.S.C. 5000C, the Offeror represents that
(1) It __ is __ is not a foreign person; and
(2) If the Offeror indicates "is" in paragraph (d)(1) of this provision, then the Offeror represents that—I am claiming on the IRS Form W-14 __ a full exemption, or __ partial or no exemption [Offeror must select one] from the excise tax.
(e) If the Offeror represents it is a foreign person in paragraph (d)(1) of this provision, then—
(1) The clause at FAR 52.229-12, Tax on Certain Foreign Procurements, will be included in any resulting contract; and
(2) The Offeror shall submit with its offer the IRS Form W-14. If the IRS Form W-14 is not submitted with the offer, exemptions will not be applied to any resulting contract and the Government will withhold a full 2 percent of each payment.
15B10926Q00000007 Page 11 of 11
(f) If the Offeror selects "is" in paragraph (d)(1) and "partial or no exemption" in paragraph (d)(2) of this provision, the Offeror will be subject to withholding in accordance with the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, in any resulting contract.
(g) A taxpayer may, for a fee, seek advice from the IRS as to the proper tax treatment of a transaction. This is called a private letter ruling. Also, the IRS may publish a revenue ruling, which is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties, and regulations. A revenue ruling is the conclusion of the IRS on how the law is applied to a specific set of facts. For questions relating to the interpretation of the IRS regulations go to https:// www.irs.gov/help/tax-law-questions.
(End of provision)
[END OF ADDENDUM TO FAR 52.212-1]
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