SPE60123R0310.pdf
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- Solicitation number
- SPE601-23-R-0310
- Issued by
-
Defense Logistics Agency Energy
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SOLICITATION/CONTRACT/ORDER FOR COMMERCIAL ITEMS
OFFEROR TO COMPLETE BLOCKS 12, 17, 23, 24, & 30 7001075253
1. REQUISITION NUMBER
2. CONTRACT NO. 3. AWARD/EFFECTIVE
DATE
4. ORDER NUMBER
SPE601-23-R-0310
5. SOLICITATION NUMBER
2023 MAY 19
6. SOLICITATION ISSUE
DATE
Kelli Boles DKB0171
a. NAME
Phone: 2103806003
b. TELEPHONE NUMBER (No Collect calls)
2023 JUN 13
8. OFFER DUE DATE/
LOCAL TIME
9. ISSUED BY CODE SPE601
DLA ENERGY AEROSPACE ENRGY-DLAE-M
BLDG 5730
1525 WURTSMITH STREET
JBSA LACKLAND TX 78236
USA
10. THIS ACQUISITION IS UNRESTRICTED OR SET ASIDE: % FOR:
SMALL BUSINESS
HUBZONE SMALL
BUSINESS
WOMEN-OWNED SMALL BUSINESS
(WOSB) ELIGIBLE UNDER THE WOMEN-OWNED
SMALL BUSINESS PROGRAM
8 (A)
SERVICE-DISABLED
VETERAN-OWNED
SMALL BUSINESS
325120NAICS:
SIZE STANDARD:
11. DELIVERYFOR FOB DESTINA-
TION UNLESS BLOCK IS
MARKED
12. DISCOUNT TERMS
13a. THIS CONTRACT IS A
RATED ORDER UNDER
DPAS (15 CFR 700)
DO-C9
13b. RATING
14. METHOD OF SOLICITATION
RFQ IFB RFP
15. DELIVER TO CODE 16. ADMINISTERED BY CODE
17a. CONTRACTOR/ CODE
OFFEROR
FACILITY
CODE
TELEPHONE NO.
18a. PAYMENT WILL BE MADE BY CODE
17b. CHECK IF REMITTANCE IS DIFFERENT AND PUT SUCH ADDRESS IN
OFFER
18b. SUBMIT INVOICES TO ADDRESS SHOWN IN BLOCK 18a UNLESS BLOCK
BELOW IS CHECKED
19.
ITEM NO.
20.
SCHEDULE OF SUPPLIES/SERVICES
21.
QUANTITY
22.
UNIT
23.
UNIT PRICE
24.
AMOUNT
See Schedule
(Use Reverse and/or Attach Additional Sheets as Necessary)
25. ACCOUNTING AND APPROPRIATION DATA 26. TOTAL AWARD AMOUNT (For Govt. Use Only)
27a. SOLICITATION INCORPORATES BY REFERENCE FAR 52.212-1, 52.212-4. FAR 52.212-3 AND 52.212-5 ARE ATTACHED. ADDENDA ARE 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
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: REF. 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 CONTRACTING OFFICER (Type or Print) 31c. DATE SIGNED
SEE SCHEDULE
7. FOR SOLICITATION
INFORMATION CALL:
SEE SCHEDULE
03:00 PM
STANDARD FORM 1449 (REV. 2/2012)
Prescribed by GSA - FAR (48 CFR) 53.212
AUTHORIZED FOR LOCAL REPRODUCTION
PREVIOUS EDITION IS NOT USABLE
SEE ADDENDUM
EDWOSB
32a. QUANTITY IN COLUMN 21 HAS BEEN
ACCEPTED, AND CONFORMS TO THE CONTRACT, EXCEPT AS NOTED:RECEIVED INSPECTED
COMPLETE PARTIAL FINAL
STANDARD FORM 1449 (REV. 2/2012) BACK
36. PAYMENT
PARTIAL FINAL
20.
SCHEDULE OF SUPPLIES/SERVICES
21.
QUANTITY
22.
UNIT
23.
UNIT PRICE
24.
AMOUNT
19.
ITEM NO.
32b. SIGNATURE OF AUTHORIZED GOVERNMENT
REPRESENTATIVE
32c. DATE 32d. PRINTED NAME AND TITLE OF AUTHORIZED GOVERNMENT
REPRESENTATIVE
32f. TELEPHONE NUMBER OF AUTHORIZED GOVERNMENT REPRESENTATIVE
32g. E-MAIL OF AUTHORIZED GOVERNMENT REPRESENTATIVE
33. SHIP NUMBER 34. VOUCHER NUMBER 35. AMOUNT VERIFIED
CORRECT FOR
37. CHECK NUMBER
38. S/R ACCOUNT NO. 39. S/R VOUCHER NUMBER 40. PAID BY
42a. RECEIVED BY (Print)
41b. SIGNATURE AND TITLE OF CERTIFYING OFFICER 41c. DATE
42c. DATE REC'D (YY/MM/DD) 42d. TOTAL CONTAINERS
41a. I CERTIFY THIS ACCOUNT IS CORRECT AND PROPER FOR PAYMENT
32e. MAILING ADDRESS OF AUTHORIZED GOVERNMENT REPRESENTATIVE
42b. RECEIVED AT (Location)
CONTINUATION SHEET REFERENCE NO. OF DOCUMENT BEING CONTINUED:
CONTINUED ON NEXT PAGE
PAGE 3 OF 19 PAGES
SPE601-23-R-0310
NOTICES TO OFFERORS:
1. The Defense Logistics Agency Energy (DLA Energy), as the Department of Defense (DOD) Integrated. Material Manager (IMM) for Aerospace Energy products and related services have a 33-month requirement from 01 October 2023 to 30 June 2025 for the delivery of Aviator’s Breathing Oxygen (ABO):
Aviator Breathing Oxygen (ABO) (NSN 6830-01-644-2463) Type II shall meet the requirements of the most current version of MIL-PRF-27210. (Performance specification oxygen, aviator’s breathing, liquid, and gas MIL-PRF-27210J, dated 07 August 2013.)
Expedited/Emergency Delivery - SE0000176
Detention Fee - SE0000178
Fill Line Restriction Orifice - SE0000180
Tank Hot Fill - SE0000182
The Contractor shall provide all product, materials, supplies, management, tools, equipment, transportation, and labor necessary for the delivery of requested product f.o.b. destination to U.S. Coast Guard Air Station Sacramento, CA.
2. The Government intends to award one (1) Firm-Fixed Price Requirements type contract using Federal Acquisition Regulation (FAR) Part 12, Acquisition of Commercial Item and FAR Part 15, Contracting by Negotiation, as applicable.
Award will be made to the Offeror determined to be the Best Value to the Government, price and other factors considered, using the Lowest Price Technically Acceptable Source Selection Process in accordance with FAR 15.101-2.
The offeror is encouraged to submit their best and final offer, the Government reserves the right to award without discussion or negotiations.
3. Offerors are advised of the possibility that their proposals may be found unacceptable if exceptions are taken to the solicitation requirements. Clarification of Government requirements should be requested by the Offeror by submitting questions and/or recommended changes not later than 10 calendar days after issuance of the solicitation.
All exceptions to the solicitation requirements (including the SOO) and supporting rationale shall be identified as such and consolidated into an overview section of subject volume. An overview section is only required if the Offeror takes exception to any requirement in the solicitation. The overview section will not be included in the page count.
Exception(s) to solicitation requirements may require the Government to amend the solicitation to reflect requirement change(s). If the Offeror takes no exception to the stated requirements, a statement to this effect shall be included in the respective volume.
4. THE OFFEROR MUST COMPLY WITH THE REQUIREMENTS LISTED IN INSTRUCTION L2.35 PROPOSAL FORMAT AND CONTENT (AEROSPACE ENERGY) (DLA ENERGY JAN 2012) AND ALL OFFERS WILL BE EVALUATED IN ACCORDANCE WITH INSTRUCTION M2.14 EVALUATION –
COMMERCIAL ITEMS (AEROSPACE ENERGY) (DLA ENERGY AUG 2009).
5. The clauses and provisions shown throughout this solicitation and any resultant contract(s) that have only the clause/provision number, title, and date, and as such, are not shown in full text, are hereby considered to be incorporated by reference in accordance with FAR 52.252-1 SOLICITATION PROVISIONS INCORPORATED BY REFERENCE or FAR 52.252-2 CLAUSES INCORPORATED BY REFERENCE, as applicable.
6. All potential offerors should contact the Contracting Officer for questions or to communicate concerns prior to the solicitation closing. The last day to submit questions regarding this solicitation will be on 29 May 2023, by 12:00 P.
M. (CST). All Government responses to questions will be posted on https://sam.gov.
7. ALL OFFERS MUST BE RECEIVED NLT 13 June 2023 at 15:00 PM CST. All responsible sources may submit a proposal, which will be considered by the agency. If you intend to submit a proposal, you are required to complete, sign, and return the entire solicitation package and be registered in SAM at https://sam.gov. Only emailed requests for the solicitation received directly from the requestor are acceptable. Any offer received after 15:00 PM will be considered “Late” and will be handled in accordance with FAR 52.212-1(f).
8. All potential offerors are advised to carefully review the solicitation, attachments and any subsequent amendments identified by solicitation number SPE601-23-R-0310.
9. All offerors are advised to insert the CAGE CODE (5-digit alphanumeric code) in Block 17a of the Standard Form 1449, in the box labeled “CAGE CODE.”
10. All potential offerors are advised to check beta.SAM.gov frequently for any solicitation amendments (updates) to SPE601-23-R-0310. To acknowledge amendments, complete Blocks 15A, 15B, and 15C of the Standard Forms (SF) 30 and return to DLA Energy by email to kelli.boles@dla.mil and Jessica.Negron@dla.mil prior to the solicitation closing date.
11. Please submit all Vendor pricing (unit price, total price) on the SF-1449 AND on Attachment I excel spreadsheet titled “Pricing Worksheet 23-R-0310” provided as part of this solicitation. Offerors are required to complete and provide fill plant/point information on Attachment F, QAP 33.10 Manufacturing and Filling Points (Aerospace JAN 2023), complete all necessary information on Attachment H, Contractor Performance Data sheet and submit with their proposal.
12. TAXES AND FEE INFORMATION: Offerors shall not include in their offer prices, including in the prices of any subcontractor, any taxes from which the United States Government is exempt.
13. The Contracting Officer may request that a DLA Energy Quality Assurance Representative (QAR) perform a Pre-award Survey (PAS) in accordance with FAR Part 9. 106-1 to ensure that the capabilities exist to support the requirement the offeror bid against, mitigating risk of non-performance due to lack of capability and may include an on-site review.
If requested, the offeror and its employees, including those at the fill point and/or production facility, shall be
PAGE 4 OF 19 PAGES
required to participate fully in the PAS process. The DLA Energy Contracting Officer will discuss any PAS results recommended by the QAR that is other than "Recommend Full Award."
14. For questions regarding Small Business or Small Disadvantage Business affairs should be addressed to the DLA Energy Small Business Office at dla.energy.osbp@dla.mil or 1-800-526-2601 / 703-767-9400.
15. Point of Contact for this requirement: Kelli Boles, Contract Specialist, kelli.boles@dla.mil and Jessica Negron, Contracting Officer, Jessica.Negron@dla.mil.
PAGE 5 OF 19 PAGES
Quality Technical Provisions
OXYGEN,AVIATOR'S BR,ABO,9.1D
6830-016442463
PR #: 7001075253
IAW BASIC SPEC NR MIL-PRF-27210J
REVISION NR 1 DTD 08/07/2013
PART PIECE NUMBER:
IAW REFERENCE QAP 52838 ENERGY-QAP-E22
REVISION NR D DTD 02/09/2022
PART PIECE NUMBER:
IAW REFERENCE QAP 52838 ENERGY-QAP-E35
REVISION NR A DTD 12/01/2011
PART PIECE NUMBER:
IAW REFERENCE QAP 52838 ENERGY-QAP-C1.02
REVISION NR C DTD 12/01/2016
PART PIECE NUMBER:
IAW REFERENCE QAP 52838 ENERGY-QAP-E1.15
REVISION NR A DTD 09/01/2013
PART PIECE NUMBER:
IAW REFERENCE QAP 52838 ENERGY-QAP-E33.10
REVISION NR A DTD 07/01/2008
PART PIECE NUMBER:
IAW REFERENCE QAP 52838 ENERGY-QAP-E6
REVISION NR A DTD 08/01/2015
PART PIECE NUMBER:
OXYGEN,AVIATOR'S BREATHING
Quality Technical Provisions Expedited/Emergency Delivery,V200,SVC
6830-SE0000176
PR #: 7001075253
Quality Technical Provisions Detention Fee,V200,SVC
6830-SE0000178
PR #: 7001075253
Quality Technical Provisions Fill Line Restriction Orifice,V200,SVC
6830-SE0000180
PR #: 7001075253
Quality Technical Provisions Tank Hot Fill,V200,SVC
6830-SE0000182
PR #: 7001075253
PR #: 7001075253
Item: 0001 Quantity: 36,000.000UoM: UG6 Period of Performance: 10/01/2023-06/30/2026 Escalator: - Base-Ref: 00/00/0000 Base-Price: 0.000000
NSN Delivery Identification State
6830-016442463 (ABO) CDSUSCGSCR - U.S. COAST GUARD AIR STATI CA
OXYGEN,AVIATOR'S BR
Delivery Address: 6037 Price Ave. McClellan CA 95652
Service Code Delivery DODAAC Ordering Office DODAAC
USCG Z20290 Z20290
Name Phone
LARRY W. DAVIDSON 916-643-7691
Mode Receipt % Max Parcel Min Parcel FOB Restriction
TANK TRUCK W
No. of Tanks Capacity Type Tank Location
2 1400 ABOVE GROUND TANK(S) LOXSTORAGE FACILITY BLDG. (PSIG):20
Delivery Hours: MONDAY-FRIDAY (0800-1400)
PAGE 6 OF 19 PAGES
Item: 0002 Quantity: 5.000UoM: EA Period of Performance: 10/01/2023-06/30/2026 Escalator: - Base-Ref: 00/00/0000 Base-Price: 0.000000
NSN Delivery Identification State
6830-SE0000176 (V200) CDSUSCGSCR - U.S. COAST GUARD AIR STATI CA
Expedited/Emergency Delivery
Delivery Address: 6037 Price Ave. McClellan CA 95652
Service Code Delivery DODAAC Ordering Office DODAAC
USCG Z20290 Z20290
Name Phone
LARRY W. DAVIDSON 916-643-7691
Mode Receipt % Max Parcel Min Parcel FOB Restriction
SERVICE MATERIALS
Delivery Hours: SERVICE
Item: 0003 Quantity: 5.000UoM: EA Period of Performance: - Escalator: - Base-Ref: 00/00/0000 Base-Price: 0.000000
NSN Delivery Identification State
6830-SE0000178 (V200) CDSUSCGSCR - U.S. COAST GUARD AIR STATI CA
Detention Fee
Delivery Address: 6037 Price Ave. McClellan CA 95652
Service Code Delivery DODAAC Ordering Office DODAAC
USCG Z20290 Z20290
Name Phone
LARRY W. DAVIDSON 916-643-7691
Mode Receipt % Max Parcel Min Parcel FOB Restriction
Item: 0004 Quantity: 5.000UoM: EA Period of Performance: - Escalator: - Base-Ref: 00/00/0000 Base-Price: 0.000000
NSN Delivery Identification State
6830-SE0000180 (V200) CDSUSCGSCR - U.S. COAST GUARD AIR STATI CA
Fill Line Restriction Orifice
Delivery Address: 6037 Price Ave. McClellan CA 95652
Service Code Delivery DODAAC Ordering Office DODAAC
USCG Z20290 Z20290
Name Phone
LARRY W. DAVIDSON 916-643-7691
Mode Receipt % Max Parcel Min Parcel FOB Restriction
PAGE 7 OF 19 PAGES
Item: 0005 Quantity: 5.000UoM: EA Period of Performance: - Escalator: - Base-Ref: 00/00/0000 Base-Price: 0.000000
NSN Delivery Identification State
6830-SE0000182 (V200) CDSUSCGSCR - U.S. COAST GUARD AIR STATI CA
Tank Hot Fill
Delivery Address: 6037 Price Ave. McClellan CA 95652
Service Code Delivery DODAAC Ordering Office DODAAC
USCG Z20290 Z20290
Name Phone
LARRY W. DAVIDSON 916-643-7691
Mode Receipt % Max Parcel Min Parcel FOB Restriction
CONTINUATION SHEET REFERENCE NO. OF DOCUMENT BEING CONTINUED: PAGE 8 OF 19 PAGES
Form
TECHNICAL REQUIREMENTS
THIS DOCUMENT INCORPORATES TECHNICAL AND/OR QUALITY REQUIREMENTS (IDENTIFIED BY AN `R' OR AN `I' NUMBER IN SECTION B) SET FORTH IN FULL TEXT IN THE DLA MASTER LIST OF TECHNICAL AND QUALITY REQUIREMENTS FOUND ON THE
WEB AT:
http://www.dla.mil/HQ/Acquisition/Offers/eProcurement.aspx. FOR SIMPLIFIED ACQUISITIONS, THE REVISION OF THE MASTER IN EFFECT ON THE SOLICITATION ISSUE DATE OR THE AWARD DATE CONTROLS. FOR LARGE ACQUISITIONS, THE REVISION OF THE MASTER IN EFFECT ON THE RFP ISSUE DATE APPLIES UNLESS A SOLICITATION AMENDMENT INCORPORATES A FOLLOW-
ON REVISION, IN WHICH CASE THE AMENDMENT DATE CONTROLS.
Part 12 Clauses
52.212-4 CONTRACT TERMS AND CONDITIONS - COMMERCIAL PRODUCTS AND COMMERCIAL SERVICES (DEC 2022) FAR
52.204-19 INCORPORATION BY REFERENCE OF REPRESENTATIONS AND CERTIFICATIONS (DEC 2014) FAR
252.204-7003 CONTROL OF GOVERNMENT PERSONNEL WORK PRODUCT (APR 1992) DFARS
252.204-7004 ANTITERRORISM AWARENESS TRAINING FOR CONTRACTORS (JAN 2023) DFARS
252.204-7009 LIMITATIONS ON THE USE OR DISCLOSURE OF THIRD-PARTY CONTRACTOR REPORTED CYBER INCIDENT
INFORMATION (JAN 2023) DFARS
252.204-7012 SAFEGUARDING COVERED DEFENSE INFORMATION AND CYBER INCIDENT REPORTING (JAN 2023) DFARS
252.204-7014 LIMITATIONS ON THE USE OR DISCLOSURE OF INFORMATION BY LITIGATION SUPPORT CONTRACTORS (JAN
2023) DFARS
52.211-5 MATERIAL REQUIREMENTS (AUG 2000) FAR
52.211-17 DELIVERY OF EXCESS QUANTITIES (SEP 1989) FAR
C03 CONTRACTOR RETENTION OF SUPPLY CHAIN TRACEABILITY DOCUMENTATION (MAR 2023)
52.222-26 EQUAL OPPORTUNITY (SEP 2016) FAR
252.225-7056 PROHIBITION REGARDING BUSINESS OPERATIONS WITH THE MADURO REGIME (JAN 2023) DFARS
52.232-40 PROVIDING ACCELERATED PAYMENTS TO SMALL BUSINESS SUBCONTRACTORS (NOV 2021) FAR
252.232-7003 ELECTRONIC SUBMISSION OF PAYMENT REQUESTS AND RECEIVING REPORTS (DEC 2018) DFARS
252.232-7006 WIDE AREA WORKFLOW PAYMENT INSTRUCTIONS (JAN 2023) DFARS
As prescribed in 232.7004 (b), use the following clause:
(a) Definitions. As used in this clause - Department of Defense Activity Address Code (DoDAAC) is a six position code that uniquely identifies a unit, activity, or organization.
Document type means the type of payment request or receiving report available for creation in Wide Area WorkFlow (WAWF).
Local processing office (LPO) is the office responsible for payment certification when payment certification is done external to the entitlement system.
Payment request and receiving report are defined in the clause at 252.232-7003, Electronic Submission of Payment Requests and Receiving Reports.
(b) Electronic invoicing. The WAWF system provides the method to electronically process vendor payment requests and receiving reports, as authorized by Defense Federal Acquisition Regulation System (DFARS) 252.232-7003, Electronic Submission of Payment Requests and Receiving Reports.
CONTINUATION SHEET REFERENCE NO. OF DOCUMENT BEING CONTINUED: PAGE 9 OF 19 PAGES
SPE601-23-R-0310
Part 12 Clauses (CONTINUED)
(c) WAWF access. To access WAWF, the Contractor shall -
(1) Have a designated electronic business point of contact in the System for Award Management at https://www.sam.gov and
(2) Be registered to use WAWF at https://wawf.eb.mil/ following the step-by-step procedures for self-registration available at this Web site.
(d) WAWF training. The Contractor should follow the training instructions of the WAWF Web-Based Training Course and use the Practice Training Site before submitting payment requests through WAWF. Both can be accessed by selecting the “Web Based Training” link on the WAWF home page at https:// wawf.eb.mil/.
(e) WAWF methods of document submission. Document submissions may be via Web entry, Electronic Data Interchange, or File Transfer Protocol.
(f) WAWF payment instructions. The Contractor shall use the following information when submitting payment requests and receiving reports in WAWF for this contract or task or delivery order:
(1) Document type. The Contractor shall submit payment requests using the following document type(s):
(i) For cost-type line items, including labor-hour or time-and-materials, submit a cost voucher.
(ii) For fixed price line items -
(A) That require shipment of a deliverable, submit the invoice and receiving report specified by the Contracting Officer.
(Contracting Officer: Insert applicable invoice and receiving report document type(s) for fixed price line items that require shipment of a deliverable.)
(B) For services that do not require shipment of a deliverable, submit either the Invoice 2in1, which meets the requirements for the invoice and receiving report, or the applicable invoice and receiving report, as specified by the Contracting Officer.
(Contracting Officer: Insert either “Invoice 2in1” or the applicable invoice and receiving report document type(s) for fixed price line items for services.)
(iii) For customary progress payments based on costs incurred, submit a progress payment request.
(iv) For performance based payments, submit a performance based payment request.
(v) For commercial financing, submit a commercial financing request.
(2) Fast Pay requests are only permitted when Federal Acquisition Regulation (FAR) 52.213-1 is included in the contract.
[Note: The Contractor may use a WAWF “combo” document type to create some combinations of invoice and receiving report in one step.]
(3) Document routing. The Contractor shall use the information in the Routing Data Table below only to fill in applicable fields in WAWF when creating payment requests and receiving reports in the system.
Routing Data Table *
Field Name in WAWF Data to be entered in
WAWF
Pay Official DoDAAC SL4701 Issue By DoDAAC SPE601 Admin DoDAAC SPE601
Inspect By DoDAAC Provided on Delivery Order
Ship To Code Provided on Delivery Order
Ship From Code Mark For Code
Service Approver (DoDAAC)
SPE601
Service Acceptor (DoDAAC)
Z20290
Accept at Other DoDAAC Z20290 LPO DoDAAC
DCAA Auditor DoDAAC Other DoDAAC(s)
(* Contracting Officer: Insert applicable DoDAAC information. If multiple ship to/acceptance locations apply, insert “See Schedule” or “Not applicable.”) (** Contracting Officer: If the contract provides for progress payments or performance-based payments, insert the DoDAAC for the contract administration office assigned the functions under FAR 42.302(a)(13).)
(4) Payment request. The Contractor shall ensure a payment request includes documentation appropriate to the type of payment request in accordance with the payment clause, contract financing clause, or Federal Acquisition Regulation 52.216-7, Allowable Cost and Payment, as applicable.
(5) Receiving report. The Contractor shall ensure a receiving report meets the requirements of DFARS Appendix F.
(g) WAWF point of contact. (1) The Contractor may obtain clarification regarding invoicing in WAWF from the following contracting activity's WAWF point of contact.
(Contracting Officer: Insert applicable information or “Not applicable.”)
(2) Contact the WAWF helpdesk at 866-618-5988, if assistance is needed.
52.233-1 DISPUTES (MAY 2014) FAR
CONTINUATION SHEET REFERENCE NO. OF DOCUMENT BEING CONTINUED: PAGE 10 OF 19 PAGES
Part 12 Clauses (CONTINUED)
52.233-3 PROTEST AFTER AWARD (AUG 1996) FAR
52.242-15 STOP-WORK ORDER (AUG 1989) FAR
52.242-17 GOVERNMENT DELAY OF WORK (APR 1984) FAR
52.243-1 CHANGES - FIXED PRICE (AUG 1987) FAR
52.246-2 INSPECTION OF SUPPLIES FIXED PRICE (AUG 1996) FAR
252.246-7007 CONTRACTOR COUNTERFEIT ELECTRONIC PART DETECTION AND AVOIDANCE SYSTEM (JAN 2023) DFARS
52.247-34 F.O.B. DESTINATION (NOV 1991) FAR
52.249-1 TERMINATION FOR CONVENIENCE OF THE GOVERNMENT (FIXED-PRICE) (SHORT FORM) (APR 1984) FAR
52.249-8 DEFAULT (FIXED-PRICE SUPPLY AND SERVICE) (APR 1984) FAR
52.252-2 CLAUSES INCORPORATED BY REFERENCE (FEB 1998) FAR
As prescribed in 52.107(b), insert the following clause:
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):
FAR: https://www.acquisition.gov/?q=browsefar DFARS: https://www.acq.osd.mil/dpap/dars/dfarspgi/current/index.html DLAD: http://www.dla.mil/HQ/Acquisition/Offers/DLAD.aspx
(End of clause)
52.253-1 COMPUTER GENERATED FORMS (JAN 1991) FAR
252.204-7018 PROHIBITION ON THE ACQUISITION OF COVERED DEFENSE TELECOMMUNICATIONS EQUIPMENT OR SERVICES
(JAN 2023) DFARS
Part 12 Provisions
52.212-1 INSTRUCTIONS TO OFFERORS - COMMERCIAL PRODUCTS AND COMMERCIAL SERVICES (MAR 2023) FAR 52.212-3 OFFEROR REPRESENTATIONS AND CERTIFICATIONS --- COMMERCIAL PRODUCTS AND COMMERCIAL SERVICES
(CLASS DEVIATION 2023-O0002) (DEC 2022) FAR
As prescribed in 12.301(b)(2), insert the following provision:
The Offeror shall complete only paragraph (b) of this provision if the Offeror has completed the annual representations and certification electronically in the System for Award Management (SAM) accessed through https://www.sam.gov. If the Offeror has not completed the annual representations and certifications electronically, the Offeror shall complete only paragraphs (c) through (v) of this provision.
(a) Definitions. As used in this provision - Covered telecommunications equipment or services has the meaning provided in the clause 52.204-25, Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment.
Economically disadvantaged women-owned small business (EDWOSB) concern means a small business concern that is at least 51 percent directly and unconditionally owned by, and the management and daily business operations of which are controlled by, one or more women who are citizens of the United States and who are economically disadvantaged in accordance with 13 CFR part 127, and the concern is certified by SBA or an approved third-party certifier in accordance with 13 CFR 127.300. It automatically qualifies as a women-owned small business eligible under the WOSB Program.
Forced or indentured child labor means all work or service -
(1) Exacted from any person under the age of 18 under the menace of any penalty for its nonperformance and for which the worker does not offer himself voluntarily; or
(2) Performed by any person under the age of 18 pursuant to a contract the enforcement of which can be accomplished by process or penalties.
Highest-level owner means the entity that owns or controls an immediate owner of the offeror, or that owns or controls one or more entities that control an immediate owner of the offeror. No entity owns or exercises control of the highest level owner.
CONTINUATION SHEET REFERENCE NO. OF DOCUMENT BEING CONTINUED: PAGE 11 OF 19 PAGES
SPE601-23-R-0310
Part 12 Provisions (CONTINUED)
Immediate owner means an entity, other than the offeror, that has direct control of the offeror. Indicators of control include, but are not limited to, one or more of the following: Ownership or interlocking management, identity of interests among family members, shared facilities and equipment, and the common use of employees.
Inverted domestic corporation means a foreign incorporated entity that meets the definition of an inverted domestic corporation under 6 U.S.C. 395(b), applied in accordance with the rules and definitions of 6 U.S.C. 395(c).
Manufactured end product means any end product in product and service codes (PSCs) 1000-9999, except -
(1) PSC 5510, Lumber and Related Basic Wood Materials;
(2) Product or Service Group (PSG) 87, Agricultural Supplies;
(3) PSG 88, Live Animals;
(4) PSG 89, Subsistence;
(5) PSC 9410, Crude Grades of Plant Materials;
(6) PSC 9430, Miscellaneous Crude Animal Products, Inedible;
(7) PSC 9440, Miscellaneous Crude Agricultural and Forestry Products;
(8) PSC 9610, Ores;
(9) PSC 9620, Minerals, Natural and Synthetic; and
(10) PSC 9630, Additive Metal Materials.
Place of manufacture means the place where an end product is assembled out of components, or otherwise made or processed from raw materials into the finished product that is to be provided to the Government. If a product is disassembled and reassembled, the place of reassembly is not the place of manufacture.
Predecessor means an entity that is replaced by a successor and includes any predecessors of the predecessor.
Reasonable inquiry has the meaning provided in the clause 52.204-25, Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment.
Restricted business operations means business operations in Sudan that include power production activities, mineral extraction activities, oil-related activities, or the production of military equipment, as those terms are defined in the Sudan Accountability and Divestment Act of 2007 (Pub. L. 110-174).
Restricted business operations do not include business operations that the person (as that term is defined in Section 2 of the Sudan Accountability and Divestment Act of 2007) conducting the business can demonstrate -
(1) Are conducted under contract directly and exclusively with the regional government of southern Sudan;
(2) Are conducted pursuant to specific authorization from the Office of Foreign Assets Control in the Department of the Treasury, or are expressly exempted under Federal law from the requirement to be conducted under such authorization;
(3) Consist of providing goods or services to marginalized populations of Sudan;
(4) Consist of providing goods or services to an internationally recognized peacekeeping force or humanitarian organization;
(5) Consist of providing goods or services that are used only to promote health or education; or
(6) Have been voluntarily suspended.
Sensitive technology -
(1) Means hardware, software, telecommunications equipment, or any other technology that is to be used specifically -
(i) To restrict the free flow of unbiased information in Iran; or
(ii) To disrupt, monitor, or otherwise restrict speech of the people of Iran; and
(2) Does not include information or informational materials the export of which the President does not have the authority to regulate or prohibit pursuant to section 203(b)(3) of the International Emergency Economic Powers Act (50 U.S.C. 1702(b)(3)).
Service-disabled veteran-owned small business concern -
(1) Means a small business concern -
(i) Not less than 51 percent of which is owned by one or more service - disabled veterans or, in the case of any publicly owned business, not less than 51 percent of the stock of which is owned by one or more service-disabled veterans; and
(ii) The management and daily business operations of which are controlled by one or more service-disabled veterans or, in the case of a service-disabled veteran with permanent and severe disability, the spouse or permanent caregiver of such veteran.
(2) Service-disabled veteran means a veteran, as defined in 38 U.S.C. 101(2), with a disability that is service-connected, as defined in 38 U.S.C. 101(16).
Small business concern - (1) Means a concern, including its affiliates, that is independently owned and operated, not dominant in its field of operation, and qualified as a small business under the criteria in 13 CFR part 121 and size standards in this solicitation.
(2) Affiliates, as used in this definition, means business concerns, one of whom directly or indirectly controls or has the power to control the others, or a third party or parties control or have the power to control the others. In determining whether affiliation exists, consideration is given to all appropriate factors including common ownership, common management, and contractual relationships. SBA determines affiliation based on the factors set forth at 13 CFR 121.103.
Small disadvantaged business concern, consistent with 13 CFR 124.1002, means a small business concern under the size standard applicable to the acquisition, that -
(1) Is at least 51 percent unconditionally and directly owned (as defined at 13 CFR 124.105) by -
(i) One or more socially disadvantaged (as defined at 13 CFR 124.103) and economically disadvantaged (as defined at 13 CFR 124.104) individuals who are citizens of the United States; and
(ii) Each individual claiming economic disadvantage has a net worth not exceeding $850,000 after taking into account the applicable exclusions set forth at 13 CFR 124.104(c)(2); and
(2) The management and daily business operations of which are controlled (as defined at 13.CFR 124.106) by individuals, who meet the criteria in paragraphs (1)(i) and (ii) of this definition.
Subsidiary means an entity in which more than 50 percent of the entity is owned -
(1) Directly by a parent corporation; or
(2) Through another subsidiary of a parent corporation.
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Successor means an entity that has replaced a predecessor by acquiring the assets and carrying out the affairs of the predecessor under a new name (often through acquisition or merger). The term “successor” does not include new offices/divisions of the same company or a company that only changes its name.
The extent of the responsibility of the successor for the liabilities of the predecessor may vary, depending on State law and specific circumstances.
Veteran-owned small business concern means a small business concern -
(1) Not less than 51 percent of which is owned by one or more veterans (as defined at 38 U.S.C. 101(2)) or, in the case of any publicly owned business, not less than 51 percent of the stock of which is owned by one or more veterans; and
(2) The management and daily business operations of which are controlled by one or more veterans.
Women-owned business concern means a concern which is at least 51 percent owned by one or more women; or in the case of any publicly owned business, at least 51 percent of its stock is owned by one or more women; and whose management and daily business operations are controlled by one or more women.
Women-owned small business concern means a small business concern -
(1) That is at least 51 percent owned by one or more women; or, in the case of any publicly owned business, at least 51 percent of the stock of which is owned by one or more women; and
(2) Whose management and daily business operations are controlled by one or more women.
Women-owned small business (WOSB) concern eligible under the WOSB Program (in accordance with 13 CFR part 127), means a small business concern that is at least 51 percent directly and unconditionally owned by, and the management and daily business operations of which are controlled by, one or more women who are citizens of the United States, and the concern is certified by SBA or an approved third-party certifier in accordance with 13 CFR 127.300.
(b)(1) Annual Representations and Certifications. Any changes provided by the Offeror in paragraph (b)(2) of this provision do not automatically change the representations and certifications in SAM.
(2) The offeror has completed the annual representations and certifications electronically in SAM accessed through http://www.sam.gov. After reviewing SAM information, the Offeror verifies by submission of this offer that the representations and certifications currently posted electronically at FAR 52.212-3, Offeror Representations and Certifications - Commercial Products and Commercial Services, have been entered or updated in the last 12 months, are current, accurate, complete, and applicable to this solicitation (including the business size standard(s) applicable to the NAICS code(s) referenced for this solicitation), at the time this offer is submitted and are incorporated in this offer by reference (see FAR 4.1201), except for paragraphs .
[Offeror to identify the applicable paragraphs at (c) through (v) of this provision that the offeror has completed for the purposes of this solicitation only, if any.
These amended representation(s) and/or certification(s) are also incorporated in this offer and are current, accurate, and complete as of the date of this offer.
Any changes provided by the offeror are applicable to this solicitation only, and do not result in an update to the representations and certifications posted electronically on SAM.]
(c) Offerors must complete the following representations when the resulting contract is for supplies to be delivered or services to be performed in the United States or its outlying areas, or when the contracting officer has applied part 19 in accordance with 19.000(b)(1)(ii). Check all that apply.
(1) Small business concern. The offeror represents as part of its offer that -
(i) It [] is, [] is not a small business concern; or
(ii) It [] is, [] is not a small business joint venture that complies with the requirements of 13 CFR 121.103(h) and 13 CFR 125.8(a) and (b). [The offeror shall enter the name and unique entity identifier of each party to the joint venture .]
(2) Veteran-owned small business concern. [Complete only if the offeror represented itself as a small business concern in paragraph (c)(1) of this provision.] The offeror represents as part of its offer that it [] is, [] is not a veteran-owned small business concern.
(3) Service-disabled veteran-owned small business concern. [Complete only if the offeror represented itself as a veteran-owned small business concern in paragraph (c)(2) of this provision.] The offeror represents as part of its offer that -
(i) It [] is [] is not a service-disabled veteran-owned small business concern; or
(ii) It [] is, [] is not a joint venture that complies with the requirements of 13 CFR 125.18(b)(1) and (2). [The offeror shall enter the name and unique entity identifier of each party to the joint venture: ]. Each service-disabled veteran-owned small business concern participating in the joint venture shall provide representation of its service-disabled veteran-owned small business concern status.
(4) Small disadvantaged business concern. [Complete only if the offeror represented itself as a small business concern in paragraph (c)(1) of this provision.] The offeror represents that it [] is, [] is not a small disadvantaged business concern as defined in 13 CFR 124.1002.
(5) Women-owned small business concern. [Complete only if the offeror represented itself as a small business concern in paragraph (c)(1) of this provision.] The offeror represents that it [] is, [] is not a women-owned small business concern.
(6) WOSB joint venture eligible under the WOSB Program. The offeror represents that it [] is, [] is not a joint venture that complies with the requirements of 13 CFR 127.506(a) through (c). [The offeror shall enter the name and unique entity identifier of each party to the joint venture: .]
(7) Economically disadvantaged women-owned small business (EDWOSB) joint venture. The offeror represents that it [] is, [] is not a joint venture that complies with the requirements of 13 CFR 127.506(a) through (c). [The offeror shall enter the name and unique entity identifier of each party to the joint venture: .] Note to paragraphs (c)(8) and (9):
Complete paragraphs (c)(8) and (9) only if this solicitation is expected to exceed the simplified acquisition threshold.
(8) Women-owned business concern (other than small business concern). [Complete only if the offeror is a women-owned business concern and did not represent itself as a small business concern in paragraph (c)(1) of this provision.] The offeror represents that it [] is, a women-owned business concern.
(9) Tie bid priority for labor surplus area concerns. If this is an invitation for bid, small business offerors may identify the labor surplus areas in which costs to be incurred on account of manufacturing or production (by offeror or first-tier subcontractors) amount to more than 50 percent of the contract price:
(10) HUBZone small business concern. [Complete only if the offeror represented itself as a small business concern in paragraph (c)(1) of this provision.] The offeror represents, as part of its offer, that -
(i) It [] is, [] is not a HUBZone small business concern listed, on the date of this representation, as having been certified by SBA as a HUBZone small business concern in the Dynamic Small Business Search and SAM, and will attempt to maintain an employment rate of HUBZone residents of 35 percent of its employees during performance of a HUBZone contract (see 13 CFR 126.200(e)(1)); and
(ii) It [] is, [] is not a HUBZone joint venture that complies with the requirements of 13 CFR 126.616(a) through (c). [The offeror shall enter the name and
CONTINUATION SHEET REFERENCE NO. OF DOCUMENT BEING CONTINUED: PAGE 13 OF 19 PAGES
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(d) Representations required to implement provisions of Executive Order 11246 -
(1) Previous contracts and compliance. The offeror represents that -
(i) It [] has, [] has not participated in a previous contract or subcontract subject to the Equal Opportunity clause of this solicitation; and
(ii) It [] has, [] has not filed all required compliance reports.
(2) Affirmative Action Compliance. The offeror represents that -
(i) It [] has developed and has on file, [] has not developed and does not have on file, at each establishment, affirmative action programs required by rules and regulations of the Secretary of Labor (41 CFR parts 60-1 and 60-2), or
(ii) It [] has not previously had contracts subject to the written affirmative action programs requirement of the rules and regulations of the Secretary of Labor.
(e) Certification Regarding Payments to Influence Federal Transactions (31 U.S.C. 1352). (Applies only if the contract is expected to exceed $150,000.) By submission of its offer, the offeror certifies to the best of its knowledge and belief that no Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress or an employee of a Member of Congress on his or her behalf in connection with the award of any resultant contract. If any registrants under the Lobbying Disclosure Act of 1995 have made a lobbying contact on behalf of the offeror with respect to this contract, the offeror shall complete and submit, with its offer, OMB Standard Form LLL, Disclosure of Lobbying Activities, to provide the name of the registrants. The offeror need not report regularly employed officers or employees of the offeror to whom payments of reasonable compensation were made.
(f) Buy American Certificate. (Applies only if the clause at Federal Acquisition Regulation (FAR) 52.225-1, Buy American - Supplies, is included in this solicitation.)
(1)(i) The Offeror certifies that each end product, except those listed in paragraph (f)(2) of this provision, is a domestic end product and that each domestic end product listed in paragraph (f)(3) of this provision contains a critical component.
(ii) The Offeror shall list as foreign end products those end products manufactured in the United States that do not qualify as domestic end products. For those foreign end products that do not consist wholly or predominantly of iron or steel or a combination of both, the Offeror shall also indicate whether these foreign end products exceed 55 percent domestic content, except for those that are COTS items. If the percentage of the domestic content is unknown, select “no”.
(iii) The Offeror shall separately list the line item numbers of domestic end products that contain a critical component (see FAR 25.105).
(iv) The terms “commercially available off-the-shelf (COTS) item,” “critical component,” “domestic end product,” “end product,” “foreign end product,” and “United States” are defined in the clause of this solicitation entitled “Buy American-Supplies.”
(2) Foreign End Products:
Line Item No. Country of Origin Exceeds 55% domestic content (yes/no)
[List as necessary]
(3) Domestic end products containing a critical component:
Line Item No.
(4) The Government will evaluate offers in accordance with the policies and procedures of FAR part 25.
(g)(1) Buy American - Free Trade Agreements - Israeli Trade Act Certificate. (Applies only if the clause at FAR 52.225-3, Buy American - Free Trade Agreements - Israeli Trade Act, is included in this solicitation.)
(i)(A) The Offeror certifies that each end product, except those listed in paragraph (g)(1)(ii) or (iii) of this provision, is a domestic end product and that each domestic end product listed in paragraph (g)(1)(iv) of this provision contains a critical component.
(B) The terms “Bahrainian, Moroccan, Omani, Panamanian, or Peruvian end product,” “commercially available off-the-shelf (COTS) item,” “critical component,” “domestic end product,” “end product,” “foreign end product,” “Free Trade Agreement country,” “Free Trade Agreement country end product,” “Israeli end product,” and “United States” are defined in the clause of this solicitation entitled “Buy American - Free Trade Agreements - Israeli Trade Act.”
(ii) The Offeror certifies that the following supplies are Free Trade Agreement country end products (other than Bahrainian, Moroccan, Omani, Panamanian, or Peruvian end products) or Israeli end products as defined in the clause of this solicitation entitled “Buy American - Free Trade Agreements - Israeli Trade Act.”
Free Trade Agreement Country End Products (Other than Bahrainian, Moroccan, Omani, Panamanian, or Peruvian End Products) or Israeli End Products:
Line Item No. Country of Origin
(iii) The Offeror shall list those supplies that are foreign end products (other than those listed in paragraph (g)(1)(ii) of this provision) as defined in the clause of this solicitation entitled “Buy American - Free Trade Agreements - Israeli Trade Act.” The Offeror shall list as other foreign end products those end products manufactured in the United States that do not qualify as domestic end products. For those foreign end products that do not consist wholly or predominantly of iron or steel or a combination of both, the Offeror shall also indicate whether these foreign end products exceed 55 percent domestic content, except for those that are COTS items. If the percentage of the domestic content is unknown, select “no”.
Other Foreign End Products:
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Line Item No. Country of Origin Exceeds 55% domestic content (yes/no)
(iv) The Offeror shall list the line item numbers of domestic end products that contain a critical component (see FAR 25.105).
Line Item No.
[List as necessary]
(v) The Government will evaluate offers in accordance with the policies and procedures of FAR part 25.
(2) Buy American-Free Trade Agreements-Israeli Trade Act Certificate, Alternate II. If Alternate II to the clause at FAR 52.225-3 is included in this solicitation, substitute the following paragraph (g)(1)(ii) for paragraph (g)(1)(ii) of the basic provision:
(g)(1)(ii) The offeror certifies that the following supplies are Israeli end products as defined in the clause of this solicitation entitled “Buy American --Free Trade Agreements --Israeli Trade Act”:
Israeli End Products
Line Item No.
[List as necessary]
(3) Buy American - Free Trade Agreements - Israeli Trade Act Certificate, Alternate III. If Alternate III to the clause at FAR 52.225-3 is included in this solicitation, substitute the following paragraph (g)(1)(ii) for paragraph (g)(1)(ii) of the basic provision:
(g)(1)(ii) The offeror certifies that the following supplies are Free Trade Agreement country end products (other than Bahrainian, Korean, Moroccan, Omani, Panamanian, or Peruvian end products) or Israeli end products as defined in the clause of this solicitation entitled “Buy American - Free Trade Agreements - Israeli Trade Act”:
Free Trade Agreement Country End Products (Other than Bahrainian, Korean, Moroccan, Omani, Panamanian, or Peruvian End Products) or Israeli End Products:
(4) Trade Agreements Certificate. (Applies only if the clause at FAR 52.225-5, Trade Agreements, is included in this solicitation.)
(i) The offeror certifies that each end product, except those listed in paragraph (g)(5)(ii) of this provision, is a U.S.-made or designated country end product, as defined in the clause of this solicitation entitled “Trade Agreements”.
(ii) The offeror shall list as other end products those end products that are not U.S.-made or designated country end products.
Other End Products:
(iii) The Government will evaluate offers in accordance with the policies and procedures of FAR Part 25. For line items covered by the WTO GPA, the Government will evaluate offers of U.S.-made or designated country end products without regard to the restrictions of the Buy American statute. The Government will consider for award only offers of U.S.-made or designated country end products unless the Contracting Officer determines that there are no offers for such products or that the offers for such products are insufficient to fulfill the requirements of the solicitation.
(h) Certification Regarding Responsibility Matters (Executive Order 12689). (Applies only if the contract value is expected to exceed the simplified acquisition threshold.) The offeror certifies, to the best of its knowledge and belief, that the offeror and/or any of its principals -
(1) [ ] Are, [ ] are not presently debarred, suspended, proposed for debarment, or declared ineligible for the award of contracts by any Federal agency;
(2) [ ] Have, [ ] have not, within a three-year period preceding this offer, been convicted of or had a civil judgment rendered against them for: Commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a Federal, state or local government contract or subcontract;
violation of Federal or state antitrust statutes relating to the submission of offers; or Commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, tax evasion, violating Federal criminal tax laws, or receiving stolen property,
(3) [ ] Are, [ ] are not presently indicted for, or otherwise criminally or civilly charged by a Government entity with, commission of any of these offenses enumerated in paragraph (h)(2) of this clause; and
(4) [ ] Have, [ ] have not, within a three-year period preceding this offer, been notified of any delinquent Federal taxes in an amount that exceeds the threshold at 9.104-5(a)(2) for which the liability remains unsatisfied.
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(i) Taxes are considered delinquent if both of the following criteria apply:
(A) The tax liability is finally determined. The liability is finally determined if it has been assessed. A liability is not finally determined if there is a pending administrative or judicial challenge. In the case of a judicial challenge to the liability, the liability is not finally determined until all judicial appeal rights have been exhausted.
(B) The taxpayer is delinquent in making payment. A taxpayer is delinquent if the taxpayer has failed to pay the tax liability when full payment was due and required. A taxpayer is not delinquent in cases where enforced collection action is precluded.
(ii) Examples. (A) The taxpayer has received a statutory notice of deficiency, under I.R.C. § 6212, which entitles the taxpayer to seek Tax Court review of a proposed tax deficiency. This is not a delinquent tax because it is not a final tax liability. Should the taxpayer seek Tax Court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights.
(B) The IRS has filed a notice of Federal tax lien with respect to an assessed tax liability, and the taxpayer has been issued a notice under I.R.C. § 6320 entitling the taxpayer to request a hearing with the IRS Office of Appeals contesting the lien filing, and to further appeal to the Tax Court if the IRS determines to sustain the lien filing. In the course of the hearing, the taxpayer is entitled to contest the underlying tax liability because the taxpayer has had no prior opportunity to contest the liability. This is not a delinquent tax because it is not a final tax liability.
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