Swords and Sabres Solicitation W91QV1-21-R-0068.pdf

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Swords and Sabers (Military) - Amended 06/23/2021
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W91QV1-21-R-0068
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SEE ADDENDUM

(No Collect Calls)

W91QV121R0068 19-May-2021

b. TELEPHONE NUMBER

703-806-4425

8. OFFER DUE DATE/LOCAL TIME

12:00 PM 18 Jun 2021

5. SOLICITATION NUMBER 6. SOLICITATION ISSUE DATE

AUTHORIZED FOR LOCAL REPRODUCTION

PREVIOUS EDITION IS NOT USABLE

STANDARD FORM 1449 (REV. 2/2012)

Prescribed by GSA – FAR (48 CFR) 53.212

(TYPE OR PRINT)

(SIGNATURE OF CONTRACTING OFFICER)

ADDENDA ARE

26. TOTAL AWARD AMOUNT (For Gov t. Use Only )

23.

CODE 10. THIS ACQUISITION IS

SUCH ADDRESS IN OFFER

17b. CHECK IF REMITTANCE IS DIFFERENT AND PUT

BELOW IS CHECKED

TELEPHONE NO.

W91QV19. ISSUED BY

18b. SUBMIT INVOICES TO ADDRESS SHOWN IN BLOCK 18a. UNLESS BLOCK

7. FOR SOLICITATION

INFORMATION CALL:

a. NAME

SHERRY L CARNER

2. CONTRACT NO. 3. AWARD/EFFECTIVE DATE 4. ORDER NUMBER

(TYPE OR PRINT)

30b. NAME AND TITLE OF SIGNER 30c. DATE SIGNED 31b. NAME OF CONTRACTING OFFICER

30a. SIGNATURE OF OFFEROR/CONTRACTOR 31a.UNITED STATES OF AMERICA

0 27a. SOLICITATION INCORPORATES BY REFERENCE FAR 52.212-1. 52.212-4. FAR 52.212-3. 52.212-5 ARE ATTACHED.

25. ACCOUNTING AND APPROPRIATION DATA

1. REQUISITION NUMBER

20.

ADDITIONAL SHEETS SUBJECT TO THE TERMS AND CONDITIONS SPECIFIED.

OFFEROR TO COMPLETE BLOCKS 12, 17, 23, 24, AND 30

SOLICITATION/CONTRACT/ORDER FOR COMMERCIAL ITEMS

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

(BLOCK 5), INCLUDING ANY ADDITIONS OR CHANGES WHICH ARE

SET FORTH HEREIN, IS ACCEPTED AS TO ITEMS:

. YOUR OFFER ON SOLICITATION

28. CONTRACTOR IS REQUIRED TO SIGN THIS DOCUMENT AND RETURN

% FOR:SET ASIDE:UNRESTRICTED OR X

SMALL BUSINESS

17a.CONTRACTOR/ CODE FACILITY

OFFEROR CODE

MICC-FORT BELVOIR

9410 JACKSON LOOP

BLDG. 1425

FORT BELVOIR VA 22060-5116

18a. PAYMENT WILL BE MADE BY CODE

RATED ORDER UNDER

DPAS (15 CFR 700)

13a. THIS CONTRACT IS A

13b. RATING

CODE15. DELIVER TO CODE W73C81 16. ADMINISTERED BY

12. DISCOUNT TERMS11. DELIVERY FOR FOB DESTINA-

TION UNLESS BLOCK IS

MARKED

SEE SCHEDULE

14. METHOD OF SOLICITATION

RFQ IFB RFPX

W6X0 USALRCTR JB MYER JBMHH STORAGE SITE

BARNES DELANCY

101 BLOXON ST BLDG 205 DOOR 13

FORT MYER VA 22211-1199

TEL: 703-696-0815 FAX:

FAX:

TEL: (703) 806-8706 SERVICE-DISABLED

VETERAN-OWNED

SMALL BUSINESS

X 8(A)

HUBZONE SMALL

BUSINESS

SIZE STANDARD:

NAICS:

332215

X

OFFER DATED

29. AWARD OF CONTRACT: REF.

DELIVER ALL ITEMS SET FORTH OR OTHERWISE IDENTIFIED ABOVE AND ON ANY

COPIES TO ISSUING OFFICE. CONTRACTOR AGREES TO FURNISH AND

EMAIL:

TEL:

31c. DATE SIGNED

SEE SCHEDULE

SCHEDULE OF SUPPLIES/ SERVICESITEM NO. QUANTITY UNIT UNIT PRICE AMOUNT

24.22.21.19.

WOMEN-OWNED SMALL BUSINESS (WOSB)

ELIGIBLE UNDER THE WOMEN-OWNED

SMALL BUSINESS PROGRAM

EDWOSB

32g. E-MAIL OF AUTHORIZED GOVERNMENT REPRESENTATIVE

SOLICITATION/CONTRACT/ORDER FOR COMMERCIAL ITEMS

(CONTINUED)

PAGE 2 OF39

ACCEPTED, AND CONFORMS TO THE CONTRACT, EXCEPT AS NOTED: ______________________________________________________

32a. QUANTITY IN COLUMN 21 HAS BEEN

RECEIVED INSPECTED

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

37. CHECK NUMBER

FINALPARTIALCOMPLETE

36. PAYMENT35. AMOUNT VERIFIED

CORRECT FOR

34. VOUCHER NUMBER

FINAL

33. SHIP NUMBER

PARTIAL

38. S/R ACCOUNT NUMBER 39. S/R VOUCHER NUMBER 40. PAID BY

41a. I CERTIFY THIS ACCOUNT IS CORRECT AND PROPER FOR PAYMENT

41b. SIGNATURE AND TITLE OF CERTIFYING OFFICER 41c. DATE

42a. RECEIVED BY (Print)

42b. RECEIVED AT (Location)

42c. DATE REC'D (YY/MM/DD) 42d. TOTAL CONTAINERS

STANDARD FORM 1449 (REV. 2/2012) BACK

Prescribed by GSA – FAR (48 CFR) 53.212

AUTHORIZED FOR LOCAL REPRODUCTION

PREVIOUS EDITION IS NOT USABLE

SEE SCHEDULE

20.

SCHEDULE OF SUPPLIES/ SERVICES

21.

QUANTITY UNIT

22. 23.

UNIT PRICE

24.

AMOUNT

19.

ITEM NO.

W91QV121R0068

Section SF 1449 - CONTINUATION SHEET

CONTRACT MINIMUM/MAXIMUM QUANTITY AND CONTRACT VALUE

The minimum quantity and contract value for all orders issued against this contract shall not be less than the minimum quantity and contract value stated in the following table. The maximum quantity and contract value for all orders issued against this contract shall not exceed the maximum quantity and contract value stated in the following table.

MINIMUM

QUANTITY

MINIMUM

AMOUNT

MAXIMUM

QUANTITY

MAXIMUM

AMOUNT

1.00 $1.00 500.00 $257,633.11

DELIVERY/TASK ORDER MINIMUM/MAXIMUM QUANTITY AND ORDER VALUE

The minimum quantity and order value for each Delivery/Task Order issued shall not be less than the minimum quantity and order value stated in the following table. The maximum quantity and order value for each Delivery/Task Order issued shall not exceed the maximum quantity and order value stated in the following table.

MINIMUM

QUANTITY

MINIMUM

AMOUNT

MAXIMUM

QUANTITY

MAXIMUM

1.00 $1.00 100.00 $51,525.00

CLIN MINIMUM/MAXIMUM QUANTITY AND CLIN VALUE

The minimum quantity(s) and CLIN value(s) for all orders issued against the CLIN(s) on this contract shall not be less than the minimum quantity(s) and CLIN value(s) stated in the following table. The maximum quantity(s) and CLIN value(s) for all orders issued against the CLIN(s) on this contract shall not exceed the maximum quantity(s) and CLIN value(s) stated in the following table.

CLIN

MINIMUM

QUANTITY

MINIMUM

AMOUNT

MAXIMUM

QUANTITY

MAXIMUM

AMOUNT

0001 1.00 $1.00 150.00 $30,000.00 0002 1.00 $1.00 50.00 $21,500.00 1001 1.00 $1.00 150.00 $30,000.00 1002 1.00 $1.00 50.00 $21,500.00 2001 1.00 $1.00 150.00 $30,000.00 2002 1.00 $1.00 50.00 $21,500.00 3001 1.00 $1.00 150.00 $30,000.00 3002 1.00 $1.00 50.00 $21,500.00 4001 1.00 $1.00 150.00 $30,000.00 4002 1.00 $1.00 50.00 $21,500.00

CLIN DELIVERY/TASK ORDER MINIMUM/MAXIMUM QUANTITY AND CLIN ORDER VALUE

The minimum quantity and order value for the given Delivery/Task Order issued for this CLIN shall not be less than the minimum quantity and order value stated in the following table. The maximum quantity and order value for the given Delivery/Task Order issued for this CLIN shall not exceed the maximum quantity and order value stated in the following table.

CLIN

MINIMUM

QUANTITY

MINIMUM

AMOUNT

MAXIMUM

QUANTITY

MAXIMUM

0001 1.00

$1.00

150.00

$30,000.00

0002 1.00

50.00

$21,500.00

1001 1.00

1002 1.00

2001 1.00

2002 1.00

3001 1.00

3002 1.00

4001 1.00

4002 1.00

SPECIAL NOTICE

This is a 5 year Indefinite Delivery Indefinite Quantity (IDIQ). Ordered may be placed in quantities of 10 to 150 each year. Under FAR 52.217-8, Six Month extension beyond Option Year 4. Option year 4 pricing will be used as the evaluated price for the extension. The Option years are soft limits meaning that although it says Minimum 10 there may be zero delivery Orders actually issued.

SAMPLES REQUIRED

Samples:

A sample is requested and will not be returned. One (1) NCO Sword and One (1) Officer Saber shall be sent to the Mission and Installation Contracting Command, Mission Support Division, Attention: Sherry Carner or David Gecewicz, 9410 Jackson Loop, Building 1425, Ft Belvoir, VA 22060. Proposals received after 19 June 2021 and samples received after 19

June 2021 shall be deemed “Not Fully Responsive” and removed from further competitive consideration.

STATEMENT OF WORK

Statement of Work Sword and Saber

Joint Base Myer-Henderson hall Central Issue Facility

Fort Myer, Virginia 22211-1199 Logistic Readiness Center

BACKGROUND–The3dU.S.Infantry,traditionallyknownas"TheOldGuard,"isthe
oldestactive‐dutyinfantryunitintheArmy,servingournationsince1784.As
such,TheOldGuardistheArmy'sofficialceremonialunitandescorttothe
president,anditalsoprovidessecurityforWashington,D.C.,intimeofnational
emergencyorcivildisturbance.Oneceremonialunit,theCaissonPlatoonofThe
OldGuard,isoneofthehallmarksoftheArlingtonNationalCemeteryfuneral

procession.

OBJECTIVE‐Thecontractorshallprovide150swordsand50sabersformilitary
personnelperformingceremonialburialhonorsforsoldiersandveterans.

APPLICABLE PERFORMANCE STANDARDS ‐

3.1 Saber Blade. The blade shall be forged of carbon steel (grade C55) or of

X30Cr13 stainless steel, and shall be carefully tempered, hardened and ground to a curved single-edged blade with a “blood” groove extending 21 inches (+/- 0.5 inch) down the blade. The Rockwell “C" hardness shall be from 48 to 54, measured at three points: 4 inches from the guard, center point of the blade, and 4 inches from the tip. If the blade is forged of carbon steel, the blade shall be nickel plated with a minimum thickness of

0.00059 inches (15 microns). The surface of the blade shall be carefu1ly polished to a bright finish. The blade tongue which holds the guard shall not be hardened.

3.2 Dimensions. The finished dimensions of Saber blade and hilt shall be in accordance with Table I.

3.3 Length. The finished blade length and overall length shall be in accordance with Table I.

TABLE I

ARMY OFFICER SABER MEASUREMENTS

BLADE OVERALL

CLASS QTY LENGTH LENGTH

1. 28” 2ea 28” (711 mm) 33‐3/8" (848 mm)

2. 29" 2ea 29” (737 mm) 34‐3/8" (873 mm)

3. 30" 2ea 30” (762 mm) 35‐3/8" (899 mm)

4. 31" 2ea 31” (787 mm) 36‐3/8" (924 mm)

5. 32" 7ea 32” (813 mm) 37‐3/8" (949 mm)

6. 33" 7ea 33” (838 mm) 38‐3/8" (975 mm)

7. 34" 7ea 34” (864 mm) 39‐3/8" (1000 mm)

Tolerances are +/‐ 3/8” (+/‐ 9 mm)

NOTE: The inside dimension of Scabbard shall be ¼” (6 mm) longer than the blade length.

TABLE II

ARMY NCO SWORD MEASUREMENTS

BLADE OVERALL

CLASS QTY LENGTH LENGTH

1. 31" 4ea 31” (787 mm) 36‐3/8" (924 mm)

2. 32" 18ea 32” (813 mm) 37‐3/8" (949 mm)

3. 33" 18ea 33” (838 mm) 38‐3/8" (975 mm)

4. 34" 18ea 34” (864 mm) 39‐3/8" (1000 mm)

Tolerances are +/‐ 3/8” (+/‐ 9 mm)

NOTE: The inside dimension of Scabbard shall be ¼” (6 mm) longer than the blade length.

3.4 Etch Design. The blade shall be acid etched with the US Army saber design in accordance with commercial practice, and shall have a uniform appearance. Embossing, including letters, shall be raised (solid). All etching, embossing, and art work shall be identical on like parts. The etching shall be not only superficial but tactile. The finished design on the blade shall contain the following aspects:

3.5 Front Side of Left Side (curved guard facing down). The blade's front side shall contain the images of the US Colors and US Army Colors, "US," and scrollwork.

3.6 Spine. The spine shall incorporate scrollwork into its design.

3.7 Reverse Side or Right Side (curved guard facing up). The blade's reverse side shall contain a designated space for personalization, the US Coat of Arms, and crossed cannons over military flags.

3.8 Maker’s Mark and Historical “PROVED” Symbol:. The manufacturer’s Maker’s Mark shall appear on the blade’s ricasso on the reverse side of the blade. The Maker’s Mark shall include the country of origin. The historical six-sided star with the word “PROVED” shall appear on the blade’s ricasso on the front side of the blade.

3.10 Acid Etch Practice. The blade design and ricasso marks shall be acid etched in accordance with commercial practice, and shall l have a uniform appearance and depth across each etch.

TABLE III

COMPLETE SABER WEIGHTS (WITHOUT SCABBARD)

OVERALL

CLASS WEIGHT

1. 28" 1.38 lbs (624 grams)

2. 29" 1.40 lbs (636 grams)

3. 30" 1.42 lbs (648 grams)

4. 31" 1.45 lbs (660 grams)

5. 32" 1.47 lbs (672 grams)

6. 33" 1.50 lbs (684 grams)

7. 34" 1.52 lbs (696 grams)

Tolerance: +/‐ 0.1 lbs (+/‐ 45 grams)

3.11 Saber Hilt Assembly. The Saber Hilt assembly shall consist of the following components:

3.12 End Nut. The end nut shall be an oval design made of a solid copper-zinc alloy casting containing 85% copper (material CuZn15, DIN EN 1652). The entire end nut shall first be copper plated with a minimum thickness of 0.00059 inches (15 microns) and then nickel plated with a minimum thickness of 0.0002 inches (5 microns). The end nut shall be highly polished.

3.13 Grip Assembly. The grip assembly shall consist of a solid copper-zinc alloy casting containing 85% copper (material CuZn15, DIN EN 1652) and a black acrylonitrile butadiene styrene (ABS) plastic grip. The grip casting shall first be copper plated with a minimum thickness of 0.00059 inches (15 microns) and then nickel plated with a minimum thickness of 0.0002 inches (5 microns). The grip casting shall be highly polished.

3.14 Guard. The guard shall consist of a solid copper-zinc alloy casting containing 85% copper (material CuZn15, DIN EN 1652). The guard shall first be copper plated with a minimum thickness of 0.00059 inches (15 microns) and then nickel plated with a minimum thickness of 0.0002 inches (5 microns). The guard shall have a rounded or curved design and be highly polished.

3.15 Assembly. All component parts shall be accurately machined for size and fit to assure a solid and proper assembly. The finished mounting shall be clean, smooth and free from dents and other markings that may affect the appearance. All components shall be designed and assembled in a manner that allows the user to perform manual of arms with the saber.

3.16 Scabbard. The Scabbard shall consist of the following components:

3.17 Scabbard Body. The scabbard body shall be made from 1mm (0.04 inch) thick carbon steel Material AISI 1008. The scabbard body shall first be copper plated with a minimum thickness of 0.0012 inches (30 microns) and then nickel plated with a minimum thickness of 0.00059 inches (15 microns). The scabbard body shall be highly polished.

3.18 Shoe. The shoe shall be made from 2mm (0.08 inch) thick carbon steel Material AISI 1045 and shall first be copper plated with a minimum thickness of 0.0012 inches (30 microns) and then nickel plated with a minimum thickness of 0.00059 inches (15 microns). The shoe shall be carefully polished and silver-soldered to the scabbard body prior to plating.

3.19 Scabbard Rings. The rings shall be made of stainless steel material SS304 and nickel plated with a minimum thickness of 0.00059 inches (15 microns). The rings shall have an outside circumference of 1-1/8” (+/- 1/16”).

3.20 Scabbard Ring Bands. The ring bands shall be made of a copper-zinc alloy containing 60-65% copper. The ring bands shall first be copper plated with a minimum thickness of 0.0012 inches (30 microns) and then nickel plated with a minimum thickness of 0.00059 inches (15 microns). The bands shall be silver-soldered to the scabbard body prior to plating.

3.21 Liner. The conical-shaped liners inside the scabbard body shall be made from 1 mm (0.04) thick brown cellulose-sheet, according to EN 60641. The liners shall extend the total inside length of the scabbard body. One liner shall have a foam (ISO 845, 22 g/m3) reinforcement in the center to give better hold to the saber when entered into the scabbard. The foam shall be 0.4 inch thick and 7 inch (+/- .5 inch) long. The liners shall fit the inside of the scabbard body without being loose.

3.22 Mouthpiece. The mouthpiece shall be made of a solid copper-zinc alloy casting containing 85 % copper (CuZn27). The mouthpiece shall first be copper plated with a minimum thickness of 0.0012 inches (30 microns) and then nickel plated with a minimum thickness of 0.00059 inches (15 microns). The mouthpiece shall be highly polished and shall be affixed to the scabbard body with a screw.

3.23 The finished scabbard shall be clean, smooth and free from pits, dents and any other imperfection that may affect the appearance.

3.24 Plating. All copper plating shall be a minimum of 0.00059 inches (15 microns). All nickel plating shall be a minimum of 0.00059 inches (15 microns) in thickness.

3.25 Felt Cushion. Each sword shall have a washer cushion made of white felt 0.1 inches (2-3 mm thick) with a density of 0.2 – 0.4 g/m3. The washer shall act as a cushion between the base of the guard and the mouthpiece of the scabbard.

3.26 Cover. Each saber and scabbard shall be provided with a dark blue polyester/cotton cloth cover to fit the assembled saber and scabbard. The cover shall have a drawstring.

3.27 The cover shall be vat dyed dark blue color. The fabric shall be free from any imperfections that may affect the appearance or serviceability of the cover. The fabric shall have the following physical characteristics:

a. Content: 80% polyester, 20% cotton

b. Weight: No less than 4.5 ounces per yard (60-inch goods)

c. Texture: At least 45 yarns in the warp and 45 yarns in the filling

3.4 Workmanship. The quality of manufacture shall be controlled to guarantee conformity with the standard of workmanship established in this specification. The finished saber, scabbard and cover shall be clean and free from any defects that may affect appearance or serviceability.

3.28 Construction. The construction of components and assemblies of the items covered herein shall conform to the requirements of this specification. Components shall be free from split, puncture, malformation or fracture.

3.29 Soldering. Soldering shall be complete, sound, uniform and free from burn through areas, pits, slag inclusions, porosity, cracks, fractures, flash and excess flux deposits.

3.30 Removal of burrs, sharp edges, and flash lines. All burrs, sharp edges, and flash lines shall be removed prior to plating and polishing.

Balance and Weight. The individual components of the saber shall be designed, cast, and assembled where the balance point for a completed 32-inch saber is located not less than 5.0 inches from where the guard meets the blade. The finished complete saber weights shall be per Table II.

SPECIAL REQUIREMENTS N/A

Government-Furnished Property (GFP) N/A

Security Considerations The vendor shall be responsible for all documentation required for Fort Belvoir and Fort

Myer access.

Travel Travel not required

DELIVERY SCHEDULE

The vendor shall deliver the requested swords and sabers NLT 60 days after purchase request.

PLACE OF PERFORMANCE: Deliver to: Central Issue Facility, bldg.. 205, Fort Myer, VA 22211

Signature:_____________________________________________

Typed Name: Barnes DeLancy Title: Supply Management Specialist/COR Email Address: barnes.d.delancy.civ@mail.mil Date: 1 April 2021

ITEM NO SUPPLIES/SERVICES QUANTITY UNIT UNIT PRICE AMOUNT

0001 150 Each NCO Swords

FFP

In accordance with the specifications in the Statement of Work FOB: Destination

PSC CD: 8405

NET AMT

0002 50 Each Officer Sabers

FFP

In accordance with the specifications in the Statement of Work

1001 150 Each OPTION NCO Swords

FFP

In accordance with the specifications in the Statement of Work

1002 50 Each OPTION Officer Sabers

FFP

In accordance with the specifications in the Statement of Work

2001 150 Each OPTION NCO Swords

FFP

In accordance with the specifications in the Statement of Work

2002 50 Each OPTION Officer Sabers

FFP

In accordance with the specifications in the Statement of Work

3001 150 Each OPTION NCO Swords

FFP

In accordance with the specifications in the Statement of Work

3002 50 Each OPTION Officer Sabers

FFP

In accordance with the specifications in the Statement of Work

4001 150 Each OPTION NCO Swords

FFP

In accordance with the specifications in the Statement of Work

4002 50 Each OPTION Officer Sabers

FFP

In accordance with the specifications in the Statement of Work

INSPECTION AND ACCEPTANCE TERMS

Supplies/services will be inspected/accepted at:

CLIN INSPECT AT INSPECT BY ACCEPT AT ACCEPT BY

0001 N/A N/A N/A Government 0002 N/A N/A N/A Government 1001 N/A N/A N/A Government 1002 N/A N/A N/A Government 2001 N/A N/A N/A Government 2002 N/A N/A N/A Government 3001 N/A N/A N/A Government 3002 N/A N/A N/A Government 4001 N/A N/A N/A Government 4002 N/A N/A N/A Government

DELIVERY INFORMATION

CLIN DELIVERY DATE QUANTITY SHIP TO ADDRESS DODAAC /

CAGE

0001 POP 25-JUN-2021 TO

24-JUN-2022

N/A W6X0 USALRCTR JB MYER JBMHH

STORAGE SITE

BARNES DELANCY

101 BLOXON ST BLDG 205 DOOR 13

FORT MYER VA 22211-1199

703-696-0815

W73C81

0002 POP 25-JUN-2021 TO

24-JUN-2022

N/A (SAME AS PREVIOUS LOCATION)

1001 POP 25-JUN-2022 TO

24-JUN-2023

N/A (SAME AS PREVIOUS LOCATION)

1002 POP 25-JUN-2022 TO

24-JUN-2023

N/A (SAME AS PREVIOUS LOCATION)

2001 POP 25-JUN-2023 TO

24-JUN-2024

N/A (SAME AS PREVIOUS LOCATION)

2002 POP 25-JUN-2023 TO

24-JUN-2024

N/A (SAME AS PREVIOUS LOCATION)

3001 POP 25-JUN-2024 TO

24-JUN-2025

N/A (SAME AS PREVIOUS LOCATION)

3002 POP 25-JUN-2024 TO

24-JUN-2025

N/A (SAME AS PREVIOUS LOCATION)

4001 POP 25-MAY-2025 TO

24-JUN-2026

N/A (SAME AS PREVIOUS LOCATION)

4002 N/A N/A N/A N/A

CLAUSES INCORPORATED BY REFERENCE

52.204-19 Incorporation by Reference of Representations and

Certifications.

DEC 2014

52.204-24 Representation Regarding Certain Telecommunications and Video Surveillance Services or Equipment.

OCT 2020

52.204-25 Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment.

AUG 2020

52.212-4 Contract Terms and Conditions--Commercial Items OCT 2018 52.216-18 Ordering AUG 2020 52.216-19 Order Limitations OCT 1995 52.216-24 Limitation Of Government Liability APR 1984 52.217-6 Option For Increased Quantity MAR 1989 52.217-8 Option To Extend Services NOV 1999 52.217-9 Option To Extend The Term Of The Contract MAR 2000 52.233-1 Disputes MAY 2014 52.233-3 Protest After Award AUG 1996 52.243-1 Changes--Fixed Price AUG 1987 52.244-6 Subcontracts for Commercial Items NOV 2020 52.246-2 Inspection Of Supplies--Fixed Price AUG 1996 52.249-2 Termination For Convenience Of The Government (Fixed-

Price)

APR 2012

52.249-8 Default (Fixed-Price Supply & Service) APR 1984 252.203-7000 Requirements Relating to Compensation of Former DoD

Officials

SEP 2011

252.204-7012 Safeguarding Covered Defense Information and Cyber Incident Reporting

DEC 2019

252.204-7012 Safeguarding Covered Defense Information and Cyber Incident Reporting

DEC 2019

252.232-7003 Electronic Submission of Payment Requests and Receiving Reports

DEC 2018

252.232-7010 Levies on Contract Payments DEC 2006 252.243-7001 Pricing Of Contract Modifications DEC 1991

CLAUSES INCORPORATED BY FULL TEXT

52.204-26 COVERED TELECOMMUNICATIONS EQUIPMENT OR SERVICES--REPRESENTATION

(OCT

2020)

(a) Definitions. As used in this provision, “covered telecommunications equipment or services” and "reasonable inquiry" have the meaning provided in the clause 52.204-25, Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment.

(b) Procedures. The Offeror shall review the list of excluded parties in the System for Award Management (SAM) (https://www.sam.gov) for entities excluded from receiving federal awards for “covered telecommunications equipment or services”.

(c) Representations.

(1) The Offeror represents that it [ ___ ] does, [ ___ ] does not provide covered telecommunications equipment or services as a part of its offered products or services to the Government in the performance of any contract, subcontract, or other contractual instrument.

(2) After conducting a reasonable inquiry for purposes of this representation, the offeror represents that it [ ___ ] does, [ ___ ] does not use covered telecommunications equipment or services, or any equipment, system, or service that uses covered telecommunications equipment or services.

(End of provision)

52.212-3 OFFEROR REPRESENTATIONS AND CERTIFICATIONS--COMMERCIAL ITEMS (FEB 2021)

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. 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.

“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 the field of operation in which it is bidding on Government contracts, 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 $750,000 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.

“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 the stock of which 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 its stock is owned by one or more women; or

(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.

(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 Items, 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 will be performed in the United States or its outlying areas. Check all that apply.

(1) Small business concern. The offeror represents as part of its offer that it ( ___ ) is, ( ___ ) is not a small business concern.

(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 it ( ___ ) is, ( ___ ) is not a service-disabled veteran-owned small business concern.

(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 concern eligible under the WOSB Program. [Complete only if the offeror represented itself as a women-owned small business concern in paragraph (c)(5) of this provision.] The offeror represents that--

(i) It [ ___ ] is, [ ___ ] is not a WOSB concern eligible under the WOSB Program, has provided all the required documents to the WOSB Repository, and no change in circumstances or adverse decisions have been issued that affects its eligibility; and

(ii) It [ ___ ] is, [ ___ ] is not a joint venture that complies with the requirements of 13 CFR part 127, and the representation in paragraph (c)(6)(i) of this provision is accurate for each WOSB concern eligible under the WOSB Program participating in the joint venture. [The offeror shall enter the name or names of the WOSB concern eligible under the WOSB Program and other small businesses that are participating in the joint venture: ___ .] Each WOSB concern eligible under the WOSB Program participating in the joint venture shall submit a separate signed copy of the WOSB representation.

(7) Economically disadvantaged women-owned small business (EDWOSB) concern. [Complete only if the offeror represented itself as a WOSB concern eligible under the WOSB Program in (c)(6) of this provision.] The offeror represents that--

(i) It [ ___ ] is, [ ___ ] is not an EDWOSB concern, has provided all the required documents to the WOSB Repository, and no change in circumstances or adverse decisions have been issued that affects its eligibility; and

(ii) It [ ___ ] is, [ ___ ] is not a joint venture that complies with the requirements of 13 CFR part 127, and the representation in paragraph (c)(7)(i) of this provision is accurate for each EDWOSB concern participating in the joint venture. [The offeror shall enter the name or names of the EDWOSB concern and other small businesses that are participating in the joint venture: ___ -.] Each EDWOSB concern participating in the joint venture shall submit a separate signed copy of the EDWOSB representation.

Note: Complete paragraphs (c)(8) and (c)(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, on the List of Qualified HUBZone Small Business Concerns maintained by the Small Business Administration, and no material changes in ownership and control, principal office, or HUBZone employee percentage have occurred since it was certified in accordance with 13 CFR Part 126; and

(ii) It [ ___ ] is, [ ___ ] is not a HUBZone joint venture that complies with the requirements of 13 CFR Part 126, and the representation in paragraph (c)(10)(i) of this provision is accurate for each HUBZone small business concern participating in the HUBZone joint venture. [The offeror shall enter the names of each of the HUBZone small business concerns participating in the HUBZone joint venture: ___ .] Each HUBZone small business concern participating in the HUBZone joint venture shall submit a separate signed copy of the HUBZone representation.

(d) Certifications and 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 either to the Equal Opportunity clause of this solicitation, the 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 Subparts 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.

(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.

(iii) The terms "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

[List as necessary]

(3) 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.

(B) The terms "Bahrainian, Moroccan, Omani, Panamanian, or Peruvian end product," "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:

(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.

Other Foreign End Products:

(iv) The Government will evaluate offers in accordance with the policies and procedures of FAR Part 25.

(2) Buy American Act-Free Trade Agreements-Israeli Trade Act Certificate, Alternate I (Jan 2004). If Alternate I 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 Canadian end products as defined in the clause of this solicitation entitled "Buy American -Free Trade Agreements-Israeli Trade Act":

Canadian End Products:

Line item No.

(3) Buy American-Free Trade Agreements-Israeli Trade Act Certificate, Alternate II (Jan 2004). 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 Canadian end products or Israeli end products as defined in the clause of this solicitation entitled "Buy American-Free Trade Agreements-Israeli Trade Act":

Canadian or Israeli End Products:

Line item No. Country of origin

(4) 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:

(5) 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; and

(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.

(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 appear 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. Should the taxpayer seek tax court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights.

(C) The taxpayer has entered into an installment agreement pursuant to I.R.C. §6159.

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