**PERFORMANCE WORK STATEMENT**

**FOR THE IRS FILES ACTIVITY**

![](media/image1.png){width="4.395833333333333in"
height="0.7083333333333334in"}

**September 24, 2004**

Table of Contents

[**1 General Information 1**](#general-information)

[1.1 Introduction 1](#introduction)

[1.2 Background 1](#background)

[1.2.1 Mission Statement 1](#mission-statement)

[1.2.2 General Information 1](#general-information-1)

[1.2.3 Layout of Section C 2](#layout-of-section-c)

[1.3 Management and Administration 3](#management-and-administration)

[1.3.1 Contract Administration 3](#contract-administration)

[1.3.2 Phase-In Period 6](#phase-in-period)

[1.3.3 Phase-Out Period 6](#phase-out-period)

[1.3.4 Service Provider Interfaces 7](#service-provider-interfaces)

[1.3.5 Data and Information 8](#data-and-information)

[1.3.6 Workload Data 8](#workload-data)

[1.3.7 Personnel 8](#personnel)

[1.3.8 Documents and Reports 11](#documents-and-reports)

[1.3.9 Administrative Requirements 12](#administrative-requirements)

[1.4 Performance 13](#performance)

[1.4.1 Performance Standards 13](#performance-standards)

[1.4.2 Quality Control 13](#quality-control)

[1.4.3 Performance Data 14](#performance-data)

[1.5 Compliance 14](#compliance)

[1.5.1 Inspection by Government Agencies
14](#inspection-by-government-agencies)

[1.5.2 Safety 15](#safety)

[1.5.3 Trash and Recycling Programs 16](#trash-and-recycling-programs)

[1.5.4 Security 16](#security)

[1.5.5 Business Continuity Plan Exercises
17](#business-continuity-plan-exercises)

[1.5.6 Parking 17](#parking)

[1.5.7 Section 508 Compliance for Electronic and Information Technology
17](#section-508-compliance-for-electronic-and-information-technology)

[2 Acronyms and Definitions 18](#acronyms-and-definitions)

[2.1 General 18](#general)

[2.2 Acronyms 18](#acronyms)

[2.3 Definitions 21](#definitions)

[3 Government-Furnished Property and Services
27](#government-furnished-property-and-services)

[3.1 General 27](#general-1)

[3.2 Accountability and Inventory Management
27](#accountability-and-inventory-management)

[3.2.1 Inventory Management 27](#inventory-management)

[3.2.2 Property Shortages and Damages
29](#property-shortages-and-damages)

[3.2.3 Removal of GFP 29](#removal-of-gfp)

[3.3 Consumable Materials and Supplies
29](#consumable-materials-and-supplies)

[3.3.1 Forms 29](#forms)

[3.3.2 Boxes and Folders 29](#boxes-and-folders)

[3.4 Government-Furnished Equipment 29](#government-furnished-equipment)

[3.4.1 General 29](#general-2)

[3.4.2 Replacement of GFE 30](#replacement-of-gfe)

[3.4.3 Operation, Use, and Care of GFE
30](#operation-use-and-care-of-gfe)

[3.4.4 Return of GFE to the Government
30](#return-of-gfe-to-the-government)

[3.4.5 Specific GFE Requirements 30](#specific-gfe-requirements)

[3.5 Government-Furnished Facilities
31](#government-furnished-facilities)

[3.5.1 General 31](#general-3)

[3.5.2 Reallocation of Facilities 31](#reallocation-of-facilities)

[3.5.3 Facilities Access 31](#facilities-access)

[3.5.4 Facilities Maintenance, Minor Repairs, and Alterations
31](#facilities-maintenance-minor-repairs-and-alterations)

[3.6 Utilities 32](#utilities)

[3.7 Services 32](#services)

[3.7.1 Files Material Shipment Services
32](#files-material-shipment-services)

[3.7.2 Security Services 32](#security-services)

[3.7.3 Telecommunications Services 32](#telecommunications-services)

[3.7.4 Trash and Recycling Collection and Disposal Service
33](#trash-and-recycling-collection-and-disposal-service)

[3.7.5 Custodial Service 33](#custodial-service)

[4 Service Provider-Furnished Property and Services
34](#service-provider-furnished-property-and-services)

[4.1 General 34](#general-4)

[4.2 Removal of Property 34](#removal-of-property)

[4.3 Service Provider-Furnished Equipment
34](#service-provider-furnished-equipment)

[4.3.1 Telecommunications Equipment 34](#telecommunications-equipment-1)

[4.3.2 Computers and Peripherals 34](#computers-and-peripherals-1)

[4.3.3 Motor Vehicles 34](#motor-vehicles)

[4.4 Service Provider-Furnished Supplies and Materials
34](#service-provider-furnished-supplies-and-materials)

[4.4.1 Stock Levels 35](#stock-levels)

[4.5 Service Provider-Furnished Services
35](#service-provider-furnished-services)

[4.5.1 Telecommunications Services 35](#telecommunications-services-1)

[4.5.2 Mail, Delivery, and Transportation Services
35](#mail-delivery-and-transportation-services)

[4.6 Service Provider-Furnished Facilities
35](#service-provider-furnished-facilities)

[4.6.1 Location of Service Provider-Furnished Facilities
35](#location-of-service-provider-furnished-facilities)

[4.6.2 Collocation of Government Employees
35](#collocation-of-government-employees)

[5 Specific Files Activity Requirements
36](#specific-files-activity-requirements)

[5.1 Work Management and Control 36](#work-management-and-control)

[5.1.1 Workload 36](#workload)

[5.1.2 File Locator Guide 36](#file-locator-guide)

[5.1.3 Discovered Remittance 36](#discovered-remittance)

[5.1.4 Disclosure 36](#disclosure)

[5.1.5 Designated Personnel 36](#designated-personnel)

[5.1.6 Systems 37](#systems)

[5.1.7 Maintenance of Files Areas 37](#maintenance-of-files-areas)

[5.1.8 Customer Coordination 37](#customer-coordination)

[5.2 Responding to Customer Inquiries
37](#responding-to-customer-inquiries)

[5.3 Reporting Requirements 37](#reporting-requirements)

[5.3.1 Weekly Production Report 37](#weekly-production-report)

[5.3.2 NARA Report 38](#nara-report)

[5.3.3 FRC Quarterly Report 38](#frc-quarterly-report)

[5.4 Receipt of Incoming Mail 38](#receipt-of-incoming-mail)

[5.5 Initial File Receipt 38](#initial-file-receipt)

[5.5.1 Receipt Verification 38](#receipt-verification)

[5.5.2 Transport to File Storage 39](#transport-to-file-storage)

[5.6 Files Services 39](#files-services)

[5.6.1 Filing 39](#filing)

[5.6.2 Loose Documents 39](#loose-documents)

[5.6.3 General File Requests 40](#general-file-requests)

[5.6.4 Refiling and Filing of Associations and Attachments
41](#refiling-and-filing-of-associations-and-attachments)

[5.6.5 Sorting and Sequencing of Work for NARA
41](#sorting-and-sequencing-of-work-for-nara)

[5.7 Specific File Requests 41](#specific-file-requests)

[5.7.1 Audit Information Management System (AIMS)
41](#audit-information-management-system-aims)

[5.7.2 Remittance Search 42](#remittance-search)

[5.7.3 Research of Electronic Media 42](#research-of-electronic-media)

[5.8 Other Files Services 42](#other-files-services)

[5.8.1 Correspondence Imaging System Requests
42](#correspondence-imaging-system-requests)

[5.8.2 Processing of Undeliverables 43](#processing-of-undeliverables)

[5.8.3 Transaction Record Filing (IDRS Associations)
43](#transaction-record-filing-idrs-associations)

[5.8.4 Unique Associations 44](#unique-associations)

[5.9 Retirement 44](#retirement)

[5.9.1 Annual Retirement Estimate 44](#annual-retirement-estimate)

[5.9.2 Records Transmittal and Receipt
45](#records-transmittal-and-receipt)

[5.9.3 Notification 45](#notification-1)

[5.9.4 Preparing Documents for Transportation to NARA
45](#preparing-documents-for-transportation-to-nara)

[5.10 Preparation for Destruction 45](#preparation-for-destruction)

[5.11 Collection Statute Expiration Date Program
45](#collection-statute-expiration-date-program)

[6 Publications and Forms 47](#publications-and-forms)

[6.1 General 47](#general-5)

[6.2 Publications 47](#publications)

[6.3 Forms 49](#forms-1)

[7 Technical Exhibits 50](#technical-exhibits-1)

List of Technical Exhibits

  -----------------------------------------------------------------------
  Number          Title
  --------------- -------------------------------------------------------
  1-001           Performance Requirements Summary (PRS)

  1-002           Location of Submission Processing Centers

  1-003           Reports and Deliverables Lists (RDL)

  1-004           Contract Discrepancy Report (CDR)

  1-005           Certification of Annual UNAX Awareness Briefing

  1-006           Non-Disclosure Statement

  2-001           Breakdown of Document Locator Number (DLN)

  3-001           Government-Furnished Equipment (GFE)

  3-002           Government-Furnished Facilities (GFF)

  3-003           Consumable Materials and Supplies

  3-004           ITAMS Service and Problem Management Quick Reference
                  Guide

  5-001           Workload

  5-002           Automated Systems

  5-003           Lists Used for Initial File Receipt Verification

  5-004           Cyclical Requests

  5-005           NARA FRC Locations

  5-006           File Retention Times

  5-007           Priority Pull Listing
  -----------------------------------------------------------------------

# General Information

## Introduction 

The Service Provider shall provide all services, materials, supplies,
supervision, labor, and equipment, except that specified herein as
Government-furnished, to perform Files Activity functions for the
Internal Revenue Service (IRS). The Service Provider shall provide
services in accordance with the terms, conditions, and specifications of
this Contract. The Service Provider shall assume total responsibility
for all requirements stated herein upon completion of the phase-in
period.

## Background

### Mission Statement

The mission of the IRS is:

-   To provide America's taxpayers with top quality service by helping
    them understand and meet their tax responsibilities and by applying
    the tax law with integrity and fairness to all.

The Statement of Operations for the IRS Files Activities is as follows:

-   Provide support to the IRS and its internal and external customers
    by performing information and records management functions in a
    timely and accurate manner.

### General Information

The IRS uses the Files Activity locations to organize and store the
millions of individual and business paper returns and related documents
processed each year. Each location houses the returns from eight weeks
to a year, depending on the space available for storage. At the end of
that time, the documents are retired to a Federal Records Center (FRC)
managed by the National Archives and Records Administration (NARA). Tax
returns are processed in the IRS Submission Processing Centers (SPC) and
delivered to the Files Activity for storage. Customers can request
copies or originals of those documents in the custody of the Files
Activity or documents retired to FRC. Obtaining and delivering those tax
documents and related information is the majority of the workload
accomplished.

#### Locations of Contract Activities

The IRS Files Activity functions are located within or near the eight
IRS SPC across the nation. The following table shows the specific
location for each SPC and Files Activity. Technical Exhibit 1-002
provides the address of each SPC.

+-----------+--------------+---------------+--------------------------+
| S         | Location     | Files         | Comment                  |
| ubmission |              | Activity      |                          |
| P         |              | Location      |                          |
| rocessing |              |               |                          |
| Center    |              |               |                          |
+===========+==============+===============+==========================+
| Andover   | Andover, MA  | Methuen, MA   | Andover SPC is scheduled |
|           |              |               | to close at the end of   |
|           |              |               | Fiscal Year (FY) 2009.   |
|           |              |               | Work will be transferred |
|           |              |               | to another Files         |
|           |              |               | location.                |
+-----------+--------------+---------------+--------------------------+
| Atlanta   | Chamblee, GA | Norcross, GA  |                          |
+-----------+--------------+---------------+--------------------------+
| Austin    | Austin, TX   | Austin, TX    |                          |
+-----------+--------------+---------------+--------------------------+
|           |              |               |                          |
+-----------+--------------+---------------+--------------------------+
| C         | Covington,   | Florence, KY  |                          |
| incinnati | KY           |               |                          |
+-----------+--------------+---------------+--------------------------+
| Fresno    | Fresno, CA   | Fresno, CA    |                          |
+-----------+--------------+---------------+--------------------------+
| Kansas    | Kansas City, | Kansas City,  |                          |
| City      | MO           | MO            |                          |
|           |              |               |                          |
|           |              | Independence, |                          |
|           |              | MO            |                          |
+-----------+--------------+---------------+--------------------------+
|           |              |               |                          |
+-----------+--------------+---------------+--------------------------+
| Ogden     | Ogden, UT    | Clearfield,   |                          |
|           |              | UT            |                          |
+-----------+--------------+---------------+--------------------------+
| Phi       | P            | Philadelphia, | Philadelphia SPC is      |
| ladelphia | hiladelphia, | PA            | scheduled to close at    |
|           | PA           |               | the end of FY 2007. Work |
|           |              |               | will be transferred to   |
|           |              |               | another Files location.  |
+-----------+--------------+---------------+--------------------------+

(Currently, an SPC also exists in Memphis, TN, however it is scheduled
to close at the end of FY 2005. Work performed by the Memphis Files
Activity will be transferred to Cincinnati as of FY 2006. SPC-specific
transition plans will be provided after Contract award.)

#### Type of Files Processed

The Cincinnati and Ogden locations are Small Business/Self Employed
(SB/SE) SPC and primarily deal with business documents. The remaining
locations are Wage and Investment (W&I) SPC and primarily deal with
individual documents.

### Layout of Section C

#### Section C Contents

Section C of this Contract is structured as follows:

-   C-1: General Information

-   C-2: Acronyms and Definitions

-   C-3: Government-Furnished Property and Services

-   C-4: Service Provider-Furnished Property and Services

-   C-5: Specific Files Activity Requirements

-   C-6: Publications and Forms

-   C-7: Technical Exhibits

#### Technical Exhibits 

Technical exhibits are used to provide supplementary information with
representative workload and can be in the form of text, tables, graphs,
or maps. Technical exhibits for Section C are numbered to link them to a
designated Contract section; for example, Technical Exhibit 5-002 is the
second technical exhibit referenced for Section C-5. A listing of all
technical exhibits is provided after the table of contents.

#### Pagination

Pagination for all parts of Section C begins with the letter C, followed
by the page number (e.g., page 12 of Section C is C-12).

#### Reports and Deliverables Lists (RDL) 

The Service Provider shall compile historical data, prepare required
reports, and submit information as specified by RDL in this Contract.
The RDL for Section C have a 3-digit number which links them to a
designated Contract section; for example, RDL 503R001, is the first RDL
referenced in Section C-5.3. A listing of all RDL is located in
Technical Exhibit 1-003 of this Contract.

## Management and Administration

### Contract Administration

#### Contracting OFficer

This Contract requires timely and responsive services and technical
excellence in support of the IRS mission. The Service Provider shall
perform under the direction of the Contracting Officer (CO). The CO will
designate specific technical representatives, henceforth designated as
Contracting Officer's Technical Representatives (COTR). Individual COTRs
and Designated Government Representatives (DGR) at each site may
delegate contract oversight and technical work approval authorities to
specific Government personnel as approved by the CO.

#### Program Management

##### Overall Program Management. The Service Provider shall provide an overall Program Manager. This position does not have to be full-time. 

###### Duties. The Program Manager shall conduct overall management coordination and shall be the central point of contact (POC) with the Government for overall performance of work under this Contract. Duties shall include, but not be limited to, serving as the Service Provider's principal POC with the COTR regarding all contract management matters, providing overall supervision and direction of all Service Provider activities and personnel, ensuring the successful and timely performance of all contract tasks in accordance with government requirements and standards and Section C of the contract, meeting with IRS customers to investigate and resolve difficulties and to explain records procedures and requirements, and providing oral and written status reports to the COTR. 

###### Required Experience. The Program Manager shall have experience in the management and administration of activities related to this Contract, or a Contract with similar size, scope, and complexity.

##### On-Site Project Management. For each Files Activitylocation in operation, the Service Provider shall perform continual project management and provide a Site Manager and alternate POC during hours of operation. The Site Manager shall be a full-time dedicated position. The alternate POC is not required to be a full-time dedicated position, but must be available to respond in accordance with Paragraph 1.3.1.3 below. 

###### Duties. The Site Manager shall conduct management coordination at each site and shall be the central POC with the Government for performance of all work at the site. Duties shall include, but not be limited to, serving as the primary Service Provider contact with the COTR in the field office concerning work assignments and technical issues associated with the performance of the work; consulting with the Service Provider's Program Manager and the COTR as required concerning the performance of each contract task, work progress, scheduling, costs, personnel assignments, recruitment, priorities, and performance; overseeing all Service Provider operations in the field office; reporting significant concerns, issues, and problems to the Service Provider's Program Manager and the COTR; and directly overseeing and ensuring the efficient operation of all records units, including the activities of sorting, refiling, pulling, routing, and filing documents. 

###### Required Experience. The Site Manager shall have experience in the management and administration of activities related to this Contract, or a Contract with similar size, scope, and complexity for the specific site. 

##### Reserved. 

#### Responsiveness

The Service Provider's Site Manager (or designated alternate) or Program
Manager shall return all calls from the COTR within 30 minutes during
hours of operation, unless otherwise specified herein. During
non-operating hours, the Site Manager (or alternate) or Program Manager
shall return all calls from the COTR within two hours, unless otherwise
specified herein.

#### Meetings, Conferences, and Briefings

The Service Provider shall participate in the following meetings,
conferences, and briefings. Local travel between Government-Furnished
Facilities (GFF) will be reimbursed in accordance with the Federal
Travel Regulation. Long distance travel required by the Government will
be reimbursed in accordance with the Federal Travel Regulation.

##### Unscheduled Meetings, Conferences, and Briefings. As required by the Government, the Service Provider shall attend, participate in, and furnish input to unscheduled (ad-hoc) meetings, conferences, and briefings that relate to the Files Activity functions and services, to provide effective communication and necessary information. The Service Provider shall participate in meetings with Files Activity customers and other service providers as required by the Government. These meetings may include both on-site and off-site meetings (typically at the main SPC campus). Meetings are estimated to occur once per month per site, but may vary by location. Typically a minimum of one hour advanced notice will be provided for unscheduled meetings. 

###### Attendees. The Program Manager or Site Manager, as appropriate, or designated representative shall attend all unscheduled meetings. At times, meeting attendees shall also include Service Provider managerial, supervisory, and other personnel knowledgeable of the subject matter pertinent to this Contract.

##### Scheduled Meetings. The Service Provider's Site Managers, as the senior Service Provider employee on-site, or alternate POC shall attend scheduled meetings. Currently production meetings are the only scheduled meetings. Production meetings are held on the main campus of each site location on at least a weekly basis. The frequency may be daily at some locations during peak filing season. 

#### Agency Interest

The Service Provider shall notify the COTR, in writing, of any matters
within the scope of this Contract which impact the Files Activity
operating policies, Government funds, or satisfactory performance of
this Contract within one workday of discovery of the matter.

#### Hours of Operation

At a minimum, the Service Provider shall provide Files Activity services
described in Section C-5 during core hours of operation from 6:00 am to
4:30 pm local time, Monday through Friday, excluding Federal holidays.
Federal holidays can be viewed on the Office of Personnel Management's
(OPM) website at [www.opm.gov](http://www.opm.gov/). The Service
Provider shall also work necessary hours, days, and shifts, including
weekends and holidays, as necessary to accommodate workload peaks and to
meet the performance standards listed herein. The Service Provider shall
submit proposed hours of operation as part of the proposal and shall
submit any changes in hours of operation to the COTR for approval prior
to implementation.

### Phase-In Period

The Service Provider shall develop a comprehensive plan to phase in
Service Provider performance of the work described herein.

#### Phase-In Plan

The Service Provider shall develop comprehensive procedures for phasing
in performance to the level prescribed and within the time allowed under
the terms of this Contract. The Service Provider shall submit a Phase-In
Plan for evaluation and approval by the Government as part of the
proposal (see Section L).

#### Phase-In Tasks

The period between the Contract award and the start of the base period
will constitute the phase-in period. During the phase-in period, the
Service Provider shall prepare to assume full responsibility for all
areas of operation in accordance with the terms and conditions of this
Contract. The Service Provider shall take all actions necessary for a
smooth transition of the Files Activity operations. This period will be
approximately six months in duration. During the phase-in period, the
Government will make facilities and equipment accessible to the Service
Provider and the Service Provider's management personnel will be
permitted to observe operations as approved by the COTR in a way as to
not interfere with Government operations. During the phase-in period,
the Service Provider shall, at a minimum:

-   Establish the Project Management Office.

-   Recruit and hire necessary personnel and complete documentation for
    Minimum Background Investigation (MBI) per Section H. (During
    phase-in, obtain interim security clearances for MBI to be followed
    by final clearances.)

-   Provide workforce management and on-site supervision whenever
    Service Provider personnel are on site.

-   Participate in joint inventories and sign for Government-Furnished
    Property (GFP).

-   Develop and submit any required deliverables.

-   Attend post-award meetings as required.

-   Accomplish any necessary training to support the services listed in
    Section C-5. (Initial functional training will be provided by the
    Government.)

-   Ensure that Service Provider personnel have attended the mandatory
    briefings listed in Section 1.5.4 below prior to conclusion of the
    phase-in period.

### Phase-Out Period

#### Phase-Out Plan

The Service Provider shall establish and implement plans for an orderly
phase-out of the Files Activity operations at the termination of this
Contract. The Service Provider's phase-out procedures shall not disrupt
or adversely impact the day-to-day conduct of Government business. The
Service Provider shall develop a Phase-Out Plan to conduct a smooth and
orderly transfer of responsibility to a successor. At a minimum, the
Plan shall fully describe the Service Provider's approach to the
following issues: retention of key personnel; turn-over of
work-in-progress and Government property; removal of Service Provider
property; data and information transfer; and any other actions required
to ensure continuity of operations. The Service Provider's Phase-Out
Plan shall, at a minimum, require an inventory of Government-Furnished
Equipment (GFE) by the incumbent and the Government before conduct of a
joint inventory between the incumbent and the successor. The Plan shall
also include reconciliation of all property accounts, requisitions, and
work-in-progress; turn-in of excess property; clean-up of Service
Provider work areas; and provision for training of the successor's
personnel on Government-furnished automated information systems (AIS)
used in performance of this Contract, specialized equipment, and ongoing
work the successor would be required to complete. The Plan shall be
submitted to the COTR for approval 120 calendar days prior to Contract
completion date. The Service Provider shall provide the COTR with
changes and revisions for review and approval prior to implementation
([RDL 103R001]{.mark}).

### Service Provider Interfaces

#### Other Service PRoviders

Other service providers may be performing required services in areas
associated with the requirements of this Contract. Examples include
service providers who provide custodial service, maintenance of
equipment, and repair of equipment. The Government will facilitate
initial contact between service providers performing work for other
contracts and this Contract. The Service Provider shall provide all
further required coordination between service providers for any task
specified in this Contract that relates to or affects any other
contracted work.

#### Support to Other Service Providers

The Service Provider shall provide support services within the scope of
this Contract to other service providers as required by the Government.

#### Disputes with Customers or Other Service PRoviders

The Service Provider shall verbally notify the COTR of unresolved issues
in receiving support from, or providing support to, customers or other
service providers within two hours from the time the issue occurs, and
shall follow-up in writing within two workdays.

#### Inter-Service Support Agreements

As directed by the Government, the Service Provider shall participate in
meetings involving current and future inter-service support agreements
affecting performance under this Contract. The inter-service support
agreements may require the Service Provider to furnish services, or the
Service Provider may receive services on behalf of the Government.
Currently the IRS has an inter-service support agreement with NARA for
storage of retired files. Requirements from this agreement which impact
the Service Provider have been incorporated into this Performance Work
Statement (PWS). The NARA agreement will be included in the Technical
Reference Library.

### Data and Information

The Service Provider shall ensure that all technical records, reports,
files, and other documentation generated are made available to the COTR
and other authorized Government representatives during the performance
of this Contract. The Service Provider shall obtain lawful approval
(e.g., Freedom of Information Act (FOIA)) through the COTR prior to
releasing any information related to the performance of this Contract
that has been stored, generated, or archived to the Service Provider's
offices, other Government activities or agencies, contractors, or
private parties.

### Workload Data

Files Activity workload data is provided in Technical Exhibit 5-001.
This workload data is based on historical data, where available, or
estimates of workload. This workload is provided to assist offerors in
proposal preparation, and shall not be a limiting factor on the Service
Provider's obligation to perform all services described in this Contract
to the required performance standards. The Service Provider shall be
held to the same performance standards and requirements regardless of
whether workload increases or decreases. In addition, the Government
anticipates that workload may be distributed over the sites differently
than in the provided workload data.

During the course of this Contract, workload fluctuations are
anticipated to occur due to factors including, but not limited to, tax
law changes, automation initiatives, and continuous IRS re-engineering
and efficiency implementation to streamline the submission processes.
Projections based on known changes are reflected in Technical Exhibit
5-001.

### Personnel

Service Provider personnel shall meet the minimum requirements for each
of the skill levels to which they are assigned, and shall be capable of
performing the functions described in a competent and professional
manner.

#### Key Personnel

The Service Provider's Program Manager and Site Managers shall be
considered key personnel. Minimum requirements for these personnel are
provided in Section H. Key personnel shall have knowledge of
Governmental requirements, forms, publications, policies, and
regulations.

#### Employee Roster

Ten workdays prior to start of the phase-in period and ten workdays
prior to start of the base period, the Service Provider shall provide
the COTR with a roster listing all employees and their job titles. The
Service Provider shall provide an updated roster to the COTR no later
than ten workdays after changes occur ([RDL 103R002]{.mark}).

#### Security Clearances

All Service Provider personnel shall successfully complete an MBI for a
position of public trust. An interim MBI must be completed prior to
commencement of work on this Contract. See Section H for additional
information.

#### Identification Badges

Service Provider personnel shall carry identification badges at all
times when performing work under this Contract or while in Government
facilities, and shall ensure that the badge is displayed at all times in
accordance with local protocol. Identification badges will be furnished
by the Government.

#### Non-Disclosure

Execution of the functions, tasks, and responsibilities required by this
Contract involves access to sensitive personal information concerning
taxpayers, Government agencies, and official Government documentation.
See Paragraph 1.5.4.3 below for additional information.

#### SubContractors

Subcontractor personnel shall be subject to the same requirements of all
prime Service Provider personnel. The Service Provider shall submit a
Subcontractor Plan as part of its proposal (see Section 1.3.8.4 below
and Section L). Communication with the Government regarding
subcontractor performance and personnel shall be conducted by the prime
Service Provider.

#### Citizenship Requirments

The Service Provider shall only employ U.S. citizens or lawful permanent
legal residents of the U.S. for performance of work under this Contract.

#### Language Requirements

The Service Provider shall employ only persons able to read, write, and
understand English fluently for those positions interacting with
Government personnel and customers in the performance of this Contract,
and additionally where English is necessary to provide a service under
this Contract.

#### Conduct of Personnel

The Service Provider shall be responsible for the performance and
conduct of Service Provider and subcontractor personnel at all times.
Personnel employed by the Service Provider in the performance of this
Contract, or any representative of the Service Provider entering the
Files Activity area, shall abide by the security regulations listed
herein, to include Internal Revenue Manual (IRM) 1.16, and established
facility policies and procedures (e.g., smoking policies, general
housekeeping requirements, safety requirements, and waste disposal
requirements), and shall be subject to check by the Government as may be
deemed necessary. Local facility policies and procedures will be
provided after Contract award. The Service Provider shall only conduct
business covered by this Contract during periods paid for by the
Government, and shall not conduct any other business (commercial or
personal) on Government premises with Government-furnished property or
systems.

#### Supervision

The Service Provider shall provide workforce management and on-site
supervision whenever Service Provider personnel are on site.

#### Termination

##### Personnel Removal. Government rules, regulations, laws, directives, and requirements which are in place or issued during the Contract term relating to law and order, Files Activity operations, and security in the File Activity locations shall be applicable to all Service Provider employees, representatives, or subcontractor employees who enter the File Activity locations. Violation of such rules, regulations, laws, directives, or requirements shall be grounds for removal (permanently or temporarily as the Government determines) from the work site. Such removal of employees does not relieve the Service Provider from the requirement to perform Contract tasks in accordance with the specified performance standards.

##### Removal by the Contracting Officer. The CO may require the Service Provider to remove from the work site any employee working under this Contract for reason of misconduct or security. Service Provider personnel shall be subject to removal from the premises upon determination by the CO that such action is necessary in the interest of the Government.

#### Strikes

In accordance with Federal Acquisition Regulation (FAR) 52.222-1, Notice
to the Government of Labor Disputes, the Service Provider shall notify
the Government of actual or potential labor disputes which may delay
timely performance of this Contract. See Section 1.3.8.3 for Strike
Contingency Plan requirements.

#### Personnel Recruitment and Training 

The Service Provider shall establish and maintain a recruiting and
training process. The process shall be documented in writing and
available to the COTR immediately upon request. Mandatory training shall
include Unauthorized Access (UNAX), Prevention of Sexual Harassment
(POSH), and Security Awareness, Safety, and Ethics provided by
Government and updated annually. See Section 1.5.4 for a more
information on UNAX and security training briefings ([RDL
103R003]{.mark}).

##### Formal Training During the Contract Period. The Service Provider shall provide employees with the training, skills, and knowledge to perform the services in this Contract. If the Government adds new services which require new skills and abilities that Service Provider employees do not have, the Service Provider shall provide the training or shall request Government training. The Service Provider shall request approval from the COTR in writing prior to any such training; the COTR will forward the request to the CO for approval or disapproval. If the Service Provider desires to use Government schools, requests for school quotas to attend Government courses of instruction shall be prepared in writing and submitted to the COTR no later than 30 days prior to the training. The Government reserves the right to accept or reject such requests. The Service Provider is responsible for all costs related to training, including travel.

### Documents and Reports

#### Management Plan

The Service Provider shall submit a Management Plan with the Service
Provider's proposal which reflects an understanding of all tasks
specified in the Contract and an approach to satisfy these requirements.
The final Management Plan, incorporating any changes based upon the
phase-in period, shall be submitted to the CO for concurrence no later
than ten workdays prior to completion of the phase-in period. If any
portion of the Management Plan is found to be inadequate, the Management
Plan will be returned to the Service Provider with the inadequacies
listed. The Service Provider shall submit a revised plan to the CO
within five workdays following receipt of the notification of rejection.
The Management Plan shall be implemented on the first day upon
completion of the phase-in period. Any follow-on revisions to the
Management Plan shall be submitted to the CO at least five workdays
prior to implementation. The Management Plan shall address at a minimum
([RDL103R004]{.mark}):

-   Employee relations and personnel management.

-   Management, utilization, maintenance, and accountability of GFP.

-   Overall project management and administration.

-   Management and control of the multiple site operation.

-   Data collection and other documentation, including document flow and
    control of associated files.

-   Service Provider's project office autonomy, e.g., show how the
    Service Provider plans to provide on-site decision authority for
    each site where appropriate plus independence from the Service
    Provider's corporate headquarters commensurate with project office
    responsibility.

-   Plans as specified in this Contract.

-   Subcontractor management plan as it relates to the work required.

-   Proposed lines of responsibility, authority, and communication
    through which the Files Activity tasks will be managed.

#### Continuity of Operation Plan (COOP)

The Service Provider shall develop, submit, and maintain a COOP as part
of the Service Provider's proposal and shall participate in Government
planning for contingencies and emergencies. See Section 1.5.5 for the
business continuity exercise participation requirement. The COOP shall
describe in detail the actions to be taken in contingency situations
including, but not limited to, the delineation of responsibilities
between the Government and the Service Provider, the coordination to
take place between the Government and the Service Provider, work
provisions under contingency circumstances, and the specific time frames
required for establishing these capabilities. No later than ten workdays
prior to completion of the phase-in period, the Service Provider shall
submit emergency and contingency plans (incorporating the COOP) to the
CO for concurrence to be included in the Government's overall Business
Continuity Plans for each site. Input shall follow the site-specific
Government specified format. The Service Provider shall update the
applicable sections of the Business Continuity Plan on a quarterly basis
and submit the updated plan to the COTR ([RDL 103R005]{.mark}).

#### Strike Contingency Plan 

The Service Provider shall plan for labor strikes that impact upon
either Government operations or the Service Provider's ability to
perform work associated with this Contract. The Service Provider shall
prepare a Strike Contingency Plan to be utilized in the event of a
strike. The plan shall clarify what the Service Provider will do to
maintain continued operations. The initial plan shall be submitted with
the Service Provider's proposal and the final plan, incorporating any
changes based upon the phase-in period, shall be submitted to the CO for
concurrence no later than ten workdays prior to completion of the
phase-in period. The Service Provider shall update the plan as changes
occur and submit a copy of the revised plan to the CO for approval
within five workdays ([RDL 103R006]{.mark}).

#### Subcontractor Plan 

The Service Provider shall submit a Subcontractor Plan as part of the
proposal. The final Subcontractor Plan, incorporating any changes based
upon the phase-in period, shall be submitted to the CO for concurrence
no later than ten workdays prior to completion of the phase-in period.
The Subcontractor Plan shall be updated as the Service Provider adds or
deletes subcontractors and submitted to the CO for approval no later
than ten workdays before use. Subcontractor information shall include
company names, contact names, addresses, and telephone numbers ([RDL
103R007]{.mark}).

### Administrative Requirements

The Service Provider shall provide all clerical support necessary to
prepare correspondence and maintain functional files, forms, and other
administrative responsibilities necessary to accomplish the functions
and tasks included in this Contract.

#### Files

The Service Provider shall maintain Government-furnished files in
existence at the beginning of the base period and those generated under
this Contract. All such records and files shall immediately be made
available for review by any agency or individual authorized access by
the COTR. All files maintained by the Service Provider under the
provisions of this Contract are the property of the Government and shall
be returned to the Government upon expiration or termination of this
Contract.

#### Reference Library

The Service Provider shall maintain an up-to-date reference library
containing all items referenced in Section C-6 where not available
electronically. The reference library will be established by the
Government prior to the beginning of the base period, and shall be
considered Government property. The Service Provider shall ensure that
the library is available to the COTR or other authorized Government
personnel as needed.

## Performance

### Performance Standards

The Service Provider shall ensure that all work meets the specifications
in the Performance Requirements Summary (PRS) provided in Technical
Exhibit 1-001, and as described herein.

### Quality Control

The Service Provider shall be responsible for the quality of products
and services provided under this Contract, to include those products and
services provided by subcontract. The Service Provider shall re-perform
work that does not meet Contract requirements, unless otherwise directed
by the COTR. Re-performance of work shall not constitute an excusable
cause to miss any timeliness standards or deadlines. The Service
Provider shall absorb the cost of any required rework and such rework
shall not be charged back to the government.

#### Service PRovider QUality Control Program and Plan

The Service Provider shall develop and implement an effective, proactive
Quality Control Program for measuring and attaining quality of
performance under this Contract in accordance with FAR 52.246-4,
Inspection of Services -- Fixed Price. The program shall emphasize
deficiency prevention over deficiency detection and address methods for
remedying poor performance. The sustaining focus of the program shall be
the attainment of continuous quality improvement.

##### Quality Control Plan. The Service Provider shall submit a Quality Control Plan describing the Quality Control Program as part of the proposal. The final Quality Control Plan, incorporating any changes based upon the phase-in period, shall be submitted to the CO for concurrence ten workdays prior to completion of the phase-in period and within five workdays after changes occur ([RDL 104R001]{.mark}). 

#### Performance Evaluation Meetings

The Service Provider's Site Managers shall meet with the COTR and
Government Quality Assurance Evaluators (QAE) to review Contract
performance weekly during the first 60 calendar days after start of the
base period and monthly thereafter. These meetings will be held on the
main campus of each site location. The Service Provider's Program
Manager shall also attend these meetings as directed by the Government
to address critical issues. Performance evaluation meeting topics shall
include, but not be limited to, review and analyses of key process
indicators, analyses of process deficiencies, problem discussion and
resolution, and reinforcement of quality and timely performance of
Contract requirements. At these meetings, the Government and the Service
Provider will discuss the Service Provider's performance as viewed by
the Government and any problems being experienced. The Service Provider
shall take appropriate actions to resolve outstanding issues. The
Service Provider shall take minutes during performance evaluation
meetings, and shall provide a copy to the COTR when requested.

#### Participation in Government Quality Assurance

The Government (i.e., COTR and QAE) will inspect for compliance with
Contract terms throughout the Contract period. Evaluation will be based
on the Service Provider's compliance with the requirements outlined in
the PRS (Technical Exhibit 1-001). The Government will monitor Service
Provider performance under this Contract by performing checks as
contained in the Quality Assurance Surveillance Plan (QASP). Typical
procedures include random sampling, planned sampling, scheduled
inspections, observations, reviewing task output and performance, and
reviewing validated customer comments. Government inspection may vary
from site to site based upon the quality of performance by the Service
Provider.

#### Contract Discrepancy Reports (CDR)

Unsatisfactory Service Provider performance will be outlined in a CDR.
The Service Provider shall reply in writing within ten calendar days of
receipt of the CDR, providing the reasons for unsatisfactory
performance, corrective action taken, and procedures to prevent
recurrence of unsatisfactory performance. An example of a CDR is
provided in Technical Exhibit 1-004.

### Performance Data

The Service Provider shall provide information to the COTR for use in
the management process on an ad-hoc basis. Ad hoc information shall be
provided within 24 hours of request. The COTR may provide additional
time based upon the magnitude or complexity of the request or upon the
Service Provider's request. The Service Provider shall furnish
information including, but not limited to, timeliness and accuracy of
task execution. The COTR will provide the Service Provider with the
specific elements of information to be furnished and may specify a
format to be followed.

If electronic information is requested, it should be in a format that
can meet functional requirements from subpart C of Section 508 of the
Rehabilitation Act of 1973, as amended in 1998.  Such information should
comply with IRM 2.25.5, technical requirement Q for non-HTML
information.

## Compliance

The Service Provider shall comply with all applicable Federal, State,
and local laws and regulations while engaged in the performance of this
Contract.

### Inspection by Government Agencies 

The Service Provider shall be subject to inspections, audits, and work
interruptions by other Government agencies. The Service Provider shall
provide access to Government-furnished facilities and Government-owned
property, and shall cooperate with visiting Government personnel
conducting such activities. Inspections, audits, and similar activities
may be made by agencies including, but not limited to, Occupational
Safety and Health Administration (OSHA), General Accounting Office
(GAO), and Treasury Inspector General for Tax Administration (TIGTA).
Such inspections, audit, and work interruptions shall not constitute an
excusable cause to miss any timeliness standards or deadlines.

#### Inspection Report

The Service Provider shall submit a written report to the COTR by close
of business on the next workday following completion of an inspection,
to include the name(s), identification number(s), and agency(s) of the
inspector(s), reason for inspection, and any remarks made during the
inspection ([RDL 105R001]{.mark}).

### Safety

#### Safety Plan and Program

The Service Provider shall develop and submit a Safety Plan that
delineates the processes and procedures the Service Provider will use to
prevent accidents; to preserve the life and health of Service Provider,
Government, and customer personnel; and to protect Service Provider and
Government work and property. The initial plan shall be submitted with
the Service Provider's proposal, and the final shall be submitted no
later than ten calendar days prior to completion of the phase-in period.
The Service Provider shall implement a safety program based on the
Safety Plan at the completion of the phase-in period. The Service
Provider's safety program shall fully comply with the provisions of OSHA
regulations and directives and IRM 1.14.5. The stricter requirement
shall apply in cases where standards conflict. The Service Provider
shall update the Safety Plan as changes occur and shall submit a copy of
the proposed plan to the COTR no later than 30 calendar days prior to
the proposed effective date of the change ([RDL 105R002]{.mark}).

#### Safety Inspections

The Service Provider shall perform periodic inspections of safety
equipment as required by Federal, OSHA, and local safety standards. In
addition, the Service Provider shall inspect and survey Service Provider
work areas for potential safety hazards. Safety discrepancies that are
caused by the Government will be corrected by the Government. Safety
discrepancies that are caused by the Service Provider shall be corrected
by the Service Provider. The Service Provider shall provide a copy of
the inspection report to the COTR quarterly ([RDL 105R003]{.mark}).

#### Accident Reporting

The Service Provider shall comply with accident reporting requirements
in accordance with OSHA, IRS, and other regulatory agency policies for
all accidents in the course of Service Provider work resulting in death,
trauma, occupational disease, property damage, or environmental damage.
The Service Provider shall comply with all workers' compensation forms,
notices, and reporting requirements of the jurisdiction in which the
work is located. Whenever an accident involving personal injury occurs,
the Service Provider shall provide a report on the accident to the COTR
within 24 hours ([RDL 105R004]{.mark}).

### Trash and Recycling Programs

#### Recycling Program

The Service Provider shall participate in the IRS facilities' recycling
programs. Items recycled by the programs may include aluminum cans,
paper, plastic, metals, glass, used oil, toners, and cardboard.

#### Classified Trash

The Service Provider shall ensure that tax data (e.g., tax return
information (including transcripts), copies of tax returns, charge-out
documents for tax returns, microfilm registers, indexes and directories,
and magnetic tape) and Privacy Act information (e.g., Social Security
Number (SSN) and home street address) is destructed rather than disposed
of as trash in accordance with IRM 1.15.3.2.1. Tax returns shall only be
destroyed in accordance with Section 5.10 of the PWS, which contains
destruction information. Materials which do not require special
protection or handling shall be treated as waste paper.

### Security

The Service Provider shall ensure that unauthorized personnel do not
have access to facilities or documents at any time. The Service Provider
shall ensure that all personnel accessing facilities and documents have
appropriate identification. The Service Provider shall conform to, and
be vigilant of others, with respect to conformance with physical
security requirements, in accordance with IRM 1.16, to include IRM
1.16.3 (Safeguard Reviews). Additional information on Security may be
found in Section 3.7.2 and Section H.

The Service Provider shall ensure that uninterrupted service is provided
to customers while Service Provider personnel are attending the required
briefings described below. Briefings will be provided by the IRS.

#### Annual Information Systems Security Briefing

The Service Provider shall follow the Information Systems Security Rules
(Form 5081) when using Government-furnished information systems and
equipment. In addition, all Service Provider personnel shall attend an
Information Systems Security Awareness Briefing, at a minimum annually,
in accordance with IRM 25.10.1.5.2.1(2). The Service Provider shall
ensure that new Service Provider personnel have attended the briefing
prior to having access to any IRS systems.

#### Annual Unauthorized Access Awareness Briefing

All Service Provider personnel shall attend an annual UNAX Awareness
Briefing regarding the statutory rules governing and IRS policy on
unauthorized access and inspection of taxpayer records. Service Provider
personnel shall sign the Government-provided certification form within
five workdays of briefing attendance. The Service Provider shall ensure
that new Service Provider personnel have attended the briefing prior to
having access to taxpayer records. A sample certification form is
provided in Technical Exhibit 1-005.

#### Annual Disclosure Awareness Briefing

The personal and sensitive nature of IRS work requires that all Service
Provider personnel attend an annual Disclosure Awareness Briefing
regarding the IRS policy on disclosure and execute non-disclosure
statements (i.e., complete non-disclosure forms). The Service Provider
shall ensure that new Service Provider personnel have attended the
briefing prior to having access to any taxpayer records. Service
Provider personnel shall sign the Government-provided certification form
within five workdays of briefing attendance. The Service Provider shall
retain all completed non-disclosure statements on file for immediate
review by the COTR upon request. Additional information on the
Disclosure Awareness Briefing is provided in Section H and a sample
certification form is provided in Technical Exhibit 1-006.

### Business Continuity Plan Exercises

The Service Provider shall participate in the Government's Business
Continuity Plan exercises. Exercises shall include, but are not limited
to, practice evacuations. The Service Provider shall appoint a Business
Continuity Plan Coordinator at each site. At a minimum, the Government
will conduct an annual business continuity exercise; however, the
frequency and involvement of Service Provider personnel in these
exercises will vary at each location.

### Parking

Parking is available adjacent to most buildings on a first-come,
first-served basis. Parking is subject to restrictions imposed by
building occupants in buildings with joint Service Provider and
Government occupancy. The Government reserves the right to make changes
in parking arrangements to accommodate new or changing requirements.
Service Provider personnel shall park Service Provider-operated or
privately owned vehicles in designated parking areas and adhere to all
applicable parking and traffic rules.

### Section 508 Compliance for Electronic and Information Technology

When delivering any electronic information or other electronic and
information technology products to the Government, the Service Provider
shall provide products that conform with provisions from part B of
Section 508 of the Rehabilitation Act of 1973, as amended in 1998. 
These products include, but are not limited to, software and operating
systems, web content or applications, telecommunications equipment,
videos and multimedia materials, desktop and portable computers, and
self-contained or stand-alone products.  Additionally, all help-desk or
support services must conform to requirements from subpart D of Section
508 of the Rehabilitation Act of 1973 as amended in 1998 concerning
information documentation and support. (Note that Section 508
requirements are only applicable when work is being performed on a
Government site.)

# Acronyms and Definitions

## General

As used throughout this Contract, the following acronyms and definitions
shall have the meaning set forth below.

## Acronyms

Acronyms shown in the table below are those stated throughout this
Contract, and do not necessarily reflect all Files Activity-related
acronyms.

  -----------------------------------------------------------------------
  Acronym          Complete Name
  ---------------- ------------------------------------------------------
  ABC              Alpha Block Control

  ACPL             Automated Cycle Proof List

  ADCU             Accounting Data Control Unit

  ADP              Automated Data Processing

  AER              Acceptable Error Rate

  AIMS             Audit Information Management System

  AIS              Automated Information System

  AM               Accounts Management

  ARM              Area Records Manager

  ATIN             Adoption Taxpayer Identification Number

  AWSS             Agency Wide Shared Services

  BBTS             Batch/Block Tracking System

  BMF              Business Master File

  BNIF             Block Not in Files

  C/O              Charge-out

  CAU              Centralized Adjudication Unit

  CD               Compact Disk

  CDR              Contract Discrepancy Report

  CFR              Code of Federal Regulations

  CI               Criminal Investigative

  CIS              Correspondence Imaging System

  CO               Contracting Officer

  COB              Close of Business

  COCO             Contractor-Owned, Contractor-Operated

  COOP             Continuity of Operation Plan

  COTR             Contracting Officer's Technical Representative

  CP               Computer Paragraph

  CPL              Cycle Proof List

  CPU              Central Processing Unit

  CSED             Collection Statute Expiration Date

  CSR              Customer Service Representative

  CTR              Currency Transaction Reports

  CY               Calendar Year

  DGR              Designated Government Representative

  DLN              Document Locator Number

  DNIF             Document Not in Files

  EIN              Employer Identification Number

  ELF              Electronic Filing

  EO               Exempt Organization

  EOMF             Exempt Organization Master File

  EONS             Electronic Online-Output Network System

  ERS              Error Resolution System

  FAR              Federal Acquisition Regulation

  FLC              File Location Code

  FOIA             Freedom of Information Act

  FRC              Federal Records Center

  FTD              Federal Tax Deposit

  FY               Fiscal Year

  GAO              General Accounting Office

  GFE              Government-Furnished Equipment

  GFF              Government-Furnished Facilities

  GFP              Government-Furnished Property

  GMF              Generalized Mainline Framework

  GOCO             Government-Owned, Contractor-Operated

  GUF              Generalized Unpostable Framework

  HVAC             Heating, Ventilation, and Air Conditioning

  IDRS             Integrated Data Retrieval System

  IMF              Individual Master File

  IRC              Internal Revenue Code

  IRM              Internal Revenue Manual

  IRMF             Information Returns Master File

  IRS              Internal Revenue Service

  IT               Information Technology

  ITAMS            Information Technology Asset Management System

  ITIN             Individual Taxpayer Identification Number

  LAN              Local Area Network

  LR               Labor Relations

  MBI              Minimum Background Investigation

  MCC              Martinsburg Computing Center

  MF               Master File

  NARA             National Archives and Records Administration

  NRPS             Notice Review Processing System

  NSN              National Stock Number

  OFP              Organization, Function, Program

  OPM              Office of Personnel Management

  OSHA             Occupational Safety and Health Administration

  PAS              Program Analysis System

  PC               Personal Computer

  PCS              Property Control System

  PL               Public Law

  PMF              Payer Master File

  POC              Point of Contact

  POSH             Prevention of Sexual Harassment

  PRP              Problem Resolution Program

  PRS              Performance Requirements Summary

  PTIN             Preparer Taxpayer Identification Number

  PWS              Performance Work Statement

  QAE              Quality Assurance Evaluator

  QASP             Quality Assurance Surveillance Plan

  QRDT             Questionable Refund Detection Team

  QRP              Questionable Refund Program

  RDL              Reports and Deliverables Lists

  REFM             Real Estate and Facilities Management

  RPSID            Remittance Processing Submission Identification

  SAT              Systems Acceptability Testing

  SB/SE            Small Business/Self Employed

  SD               Source Document

  SDLN             Source Document Locator Number

  SDR              Source Document Retained

  SF               Standard Form

  SOI              Statistics of Income

  SPC              Submission Processing Center

  SSN              Social Security Number

  TA               Taxpayer Advocate

  TAS              Taxpayer Advocate Service

  TAT              Telecommunications Asset Tool

  TC               Transaction Code

  TCC              Tennessee Computing Center

  TE               Tax Examiners

  TIGTA            Treasury Inspector General for Tax Administration

  TIN              Taxpayer Identification Number

  TRDB             Tax Return Data Base

  TRS              Transcript Research System

  TTY              Teletypewriter

  UNAX             Unauthorized Access

  UPS              United Parcel Service

  USC              United States Code

  W&I              Wage and Investment

  WP&C             Work Performance and Cost
  -----------------------------------------------------------------------

## Definitions

Definitions listed below are for Files Activity-related terminology used
throughout this Contract.

+------------------+---------------------------------------------------+
| Term             | Definition                                        |
+==================+===================================================+
| Acceptable Error | The maximum percent defective, or number of       |
| Rate (AER)       | defects in a sample, that can be considered       |
|                  | satisfactory.                                     |
+------------------+---------------------------------------------------+
| Attachment       | Correspondence, documents, or other data to be    |
|                  | associated with a particular return.              |
+------------------+---------------------------------------------------+
| Automated Cycle  | An automated version of the Cycle Proof List      |
| Proof List       | (CPL).                                            |
| (ACPL)           |                                                   |
+------------------+---------------------------------------------------+
| Automated        | An                                                |
| Information      | [assembly](http                                   |
| System (AIS)     | ://www.its.bldrdoc.gov/fs-1037/dir-003/_0379.htm) |
|                  | of                                                |
|                  | [computer](http                                   |
|                  | ://www.its.bldrdoc.gov/fs-1037/dir-008/_1184.htm) |
|                  | [hardware](http                                   |
|                  | ://www.its.bldrdoc.gov/fs-1037/dir-017/_2539.htm) |
|                  | and                                               |
|                  | [software](http                                   |
|                  | ://www.its.bldrdoc.gov/fs-1037/dir-034/_4956.htm) |
|                  | configured to accomplish specific                 |
|                  | [information](http://www.it                       |
|                  | s.bldrdoc.gov/fs-1037/dir-019/_2720.htm)-handling |
|                  | operations, such as the processing, storage, and  |
|                  | provision of data.                                |
+------------------+---------------------------------------------------+
| Batch Cart       | Transport containers used to carry files from     |
|                  | Pipeline processing areas to the Files Activity.  |
|                  | Also known as KC Wagons and Bread Carts.          |
+------------------+---------------------------------------------------+
| Block            | A group of 100 or fewer documents identified with |
|                  | consecutive Document Locator Number (DLN) serial  |
|                  | numbers.                                          |
+------------------+---------------------------------------------------+
| Block Control    | A form on which documents are charged out when no |
| Sheet            | charge-out form is available. It is located in    |
| (Headersheet)    | the front of the block. The block control sheet   |
|                  | may be either a Form 813 or Form 1332 Block and   |
|                  | Selection Record.                                 |
+------------------+---------------------------------------------------+
| Business Master  | A database containing information about taxpayers |
| File (BMF)       | filing business returns and related documents.    |
+------------------+---------------------------------------------------+
| Charge-Out       | A form replacing a document, or an entry on a     |
|                  | Block Control Sheet, which indicates that the     |
|                  | document has been removed from the file and sent  |
|                  | to the requester.                                 |
+------------------+---------------------------------------------------+
| Collection       | Per IRM 25.6.9, CSED is a time period established |
| Statute          | by law to collect taxes.                          |
| Expiration Date  |                                                   |
| (CSED)           |                                                   |
+------------------+---------------------------------------------------+
| Computer         | A computer-generated notice or letter of inquiry  |
| Paragraph (CP)   | mailed to taxpayers.                              |
+------------------+---------------------------------------------------+
| Contract         | A mutually binding legal relationship obligating  |
|                  | the seller to furnish the supplies or services    |
|                  | (including construction) and the buyer to pay for |
|                  | them. It includes all types of commitments that   |
|                  | obligate the Government to an expenditure of      |
|                  | appropriated funds and that, except as otherwise  |
|                  | authorized, are in writing. In addition to        |
|                  | bilateral instruments, contracts include (but are |
|                  | not limited to) awards and notices of awards; job |
|                  | orders or task letters issued under basic         |
|                  | ordering agreements; let contracts; orders, such  |
|                  | as purchase orders, under which the contract      |
|                  | becomes effective by written acceptance or        |
|                  | performance; and bilateral modifications.         |
|                  | Contracts do not include grants and cooperative   |
|                  | agreements covered by 31 United States Code (USC) |
|                  | 6301 et seq. A contract may be initiated through  |
|                  | use of a contract award, letter of obligation, or |
|                  | a fee-for-service agreement.                      |
+------------------+---------------------------------------------------+
| Contract         | A formal, written documentation of Service        |
| Discrepancy      | Provider nonconformance or lack of performance    |
| Report (CDR)     | for contracted work. The CDR is initiated by the  |
|                  | Contracting Officer (CO), or an authorized        |
|                  | representative, whenever the performance as       |
|                  | determined by the CO is unsatisfactory. The       |
|                  | Service Provider completes and returns the report |
|                  | to the CO.                                        |
+------------------+---------------------------------------------------+
| Contracting      | An agent of the Government with the authority to  |
| Officer (CO)     | enter into, administer, and terminate contracts   |
|                  | and make related determinations and findings.     |
|                  | Only the CO can enter into a contract and         |
|                  | modification agreement binding on the Government. |
+------------------+---------------------------------------------------+
| Contracting      | A technical representative designated by the      |
| Officer's        | Contracting Officer. A COTR(s) will be designated |
| Technical        | to monitor Service Provider performance and other |
| Representative   | contract administration duties associated with    |
| (COTR)           | the award of a formal contract.                   |
+------------------+---------------------------------------------------+
| Customer         | An entity internal or external to the IRS that    |
|                  | utilizes the services of the Files Activity.      |
+------------------+---------------------------------------------------+
| Cycle            | One week's processing of documents. For the Files |
|                  | Activity, cycle typically runs Friday through the |
|                  | following Thursday.                               |
+------------------+---------------------------------------------------+
| Cycle Proof List | A weekly list of the blocks of processed          |
| (CPL)            | documents in block DLN sequence automatically     |
|                  | generated each cycle with a daily generation      |
|                  | option. A Block-DLN will appear on the CPL when   |
|                  | all documents in the block have gone to 'good     |
|                  | tape', error or reject status, or any             |
|                  | combination, as long as all documents in the      |
|                  | block have been processed from raw status to any  |
|                  | other status. The original document count will    |
|                  | also appear on the CPL for use in estimating file |
|                  | space allocation needs.                           |
+------------------+---------------------------------------------------+
| Designated       | Government employee responsible for interacting   |
| Government       | with the Service Provider concerning matters of a |
| Representative   | non-contractual nature. For example, there may be |
| (DGR)            | a DGR responsible for interacting with the        |
|                  | Service Provider regarding use of                 |
|                  | Government-furnished facilities and equipment.    |
+------------------+---------------------------------------------------+
| Discovered       | Cash and non-cash payments found after the mail   |
| Remittance       | opening operation.                                |
+------------------+---------------------------------------------------+
| Document         | Per IRM 3.10.72.1.2(5), a "document" is a form    |
|                  | not required by                                   |
|                  |                                                   |
|                  | law but that is relevant to the particular        |
|                  | account; e.g., a subsequent payment, a CP notice, |
|                  | or a Submission Processing Center (SPC) letter.   |
+------------------+---------------------------------------------------+
| Document Locator | Thirteen-digit number assigned to every document  |
| Number (DLN)     | input through the Automated Data Processing (ADP) |
|                  | system that affects a taxpayer account. The DLN   |
|                  | is used to identify and locate the document. If   |
|                  | applicable, a fourteenth digit or color denoting  |
|                  | the year of processing may also be assigned by    |
|                  | the submission processing center. See Technical   |
|                  | Exhibit 2-001 for the breakdown of a DLN.         |
+------------------+---------------------------------------------------+
| Employer         | Nine-digit number used to identify business       |
| Identification   | taxpayers on the BMF. The format of an EIN is     |
| Number (EIN)     | xx-xxxxxxx.                                       |
+------------------+---------------------------------------------------+
| File Locator     | A guide that specifies where documents are        |
| Guide            | located within the file storage area.             |
+------------------+---------------------------------------------------+
| Gove             | Facilities, equipment, and materials in           |
| rnment-Furnished | possession of, or acquired directly by the        |
| Property (GFP)   | Government, and subsequently provided to the      |
|                  | Service Provider.                                 |
+------------------+---------------------------------------------------+
| Individual       | A database containing information about taxpayers |
| Master File      | filing individual income tax returns and related  |
| (IMF)            | documents.                                        |
+------------------+---------------------------------------------------+
| Integrated Data  | A real-time computer system (separate from        |
| Retrieval System | mainline processing) used to obtain data from     |
| (IDRS)           | selected accounts to control taxpayer             |
|                  | correspondence and internally identify account    |
|                  | adjustments, and to input transactions to the     |
|                  | master files.                                     |
+------------------+---------------------------------------------------+
| List Year        | The year in which the return or record was        |
|                  | processed. Also known as the processing year.     |
+------------------+---------------------------------------------------+
| Master File (MF) | A database record containing relatively permanent |
|                  | information used as a reference and usually       |
|                  | updated periodically. The BMF and IMF record all  |
|                  | information with respect to taxpayers' filing of  |
|                  | business and individual returns and related       |
|                  | documents.                                        |
+------------------+---------------------------------------------------+
| Microfi          | A media to provide reduced-scale photographic     |
| lm/Microfiche/CD | records of MF data.                               |
+------------------+---------------------------------------------------+
| Peak             | Cyclical periods when returns are required to be  |
|                  | filed by taxpayers and businesses. Typically      |
|                  | receipts, requests, and refiles are at their      |
|                  | highest during this period.                       |
|                  |                                                   |
|                  | In terms of the performance standards, peak shall |
|                  | be defined for Wage and Investment (W&I) as April |
|                  | through July. Small Business/Self Employed        |
|                  | (SB/SE) workload levels are consistent, and thus  |
|                  | no peak standard will be applied.                 |
+------------------+---------------------------------------------------+
| Performance      | A summary chart that identifies the required      |
| Requirements     | services of the Contract that will be evaluated   |
| Summary (PRS)    | by the Government to ensure that the Service      |
|                  | Provider meets Contract performance standards.    |
|                  | See Technical Exhibit 1-001.                      |
+------------------+---------------------------------------------------+
| Performance      | The results-oriented measure that describes the   |
| Standard         | level of performance expected for a particular    |
|                  | job element. It prescribes what the Service       |
|                  | Provider is expected to produce in such           |
|                  | dimensions as quality and timeliness.             |
+------------------+---------------------------------------------------+
| Phase-in Period  | The period between Contract award and the         |
|                  | beginning of the base period.                     |
+------------------+---------------------------------------------------+
| Program Manager  | The Service Provider representative who acts as   |
|                  | the point of contact (POC) with the Government    |
|                  | and coordinates contract management with the      |
|                  | authority and responsibility to commit and make   |
|                  | decisions on behalf of the Service Provider. The  |
|                  | Program Manager is responsible for the Service    |
|                  | Provider's work at all Files Activity locations.  |
+------------------+---------------------------------------------------+
| Pull             | Remove a block or a document from its storage     |
|                  | location.                                         |
+------------------+---------------------------------------------------+
| Push Code        | A method of computer suspending requests (TC 930) |
|                  | for returns not yet posted. At return posting     |
|                  | time, a notice is computer-generated to cause     |
|                  | association of the two documents and routing for  |
|                  | appropriate action.                               |
+------------------+---------------------------------------------------+
| Quality          | A planned and systematic pattern of all actions   |
| Assurance        | necessary to provide confidence that adequate     |
|                  | technical requirements are established; products  |
|                  | and services conform to established technical     |
|                  | requirements; and satisfactory performance is     |
|                  | achieved.                                         |
+------------------+---------------------------------------------------+
| Quality          | The person(s) responsible for surveillance of     |
| Assurance        | Service Provider performance. QAEs are Government |
| Evaluator (QAE)  | employees.                                        |
+------------------+---------------------------------------------------+
| Quality          | An organized written document used by the         |
| Assurance        | Government for quality assurance surveillance.    |
| Surveillance     | The QASP contains sampling/evaluation guides and  |
| Plan (QASP)      | checklists.                                       |
+------------------+---------------------------------------------------+
| Quality Control  | Those actions taken by a Service Provider to      |
|                  | control the production of outputs to ensure that  |
|                  | they conform to the contract requirements.        |
+------------------+---------------------------------------------------+
| Quality Control  | The Service Provider's system to control services |
| Program          | so that they meet the requirements of the         |
|                  | contract.                                         |
+------------------+---------------------------------------------------+
| Recharge         | Transfer custody and responsibility for a         |
|                  | charged-out block or document directly from one   |
|                  | user to another.                                  |
+------------------+---------------------------------------------------+
| Refile           | Return the block or document to the correct       |
|                  | storage location.                                 |
+------------------+---------------------------------------------------+
| Re-input         | Documents which were reinput will be controlled   |
|                  | or identified by a Form 3893, Re-Entry Document   |
|                  | Control, attached to the front of the return(s).  |
+------------------+---------------------------------------------------+
| Request          | A form initiated by or for a user asking for a    |
|                  | return, a photocopy of a document, information    |
|                  | from a document, an attachment, a refile, or a    |
|                  | re-charge. Forms frequently used are Form 2275,   |
|                  | Form 4251, Form 5546, and CPs. Form 2275 is a     |
|                  | three-part manually prepared document. Form 4251  |
|                  | is a two-part computer-printed document which     |
|                  | results from the input of a document request into |
|                  | IDRS. Form 5546 serves the same purpose as Form   |
|                  | 4251 but is used for requests from Examination.   |
+------------------+---------------------------------------------------+
| Return           | Per IRM 3.10.72.1.2(5), a "return" is a form      |
|                  | required by law to be filed; e.g., Form 1040,     |
|                  | Form 720, or Form 990.                            |
+------------------+---------------------------------------------------+
| Service Provider | An entity, public or private, providing the       |
|                  | services specified by the Government and          |
|                  | described in this solicitation or in the          |
|                  | subsequent award document administered by the     |
|                  | Government.                                       |
+------------------+---------------------------------------------------+
| Service Provider | The term "Service Provider personnel" as used     |
| Personnel        | herein refers to both employees of the prime      |
|                  | Service Provider and any subcontractors. Service  |
|                  | Provider subcontractors shall comply with the     |
|                  | provisions of the Contract.                       |
+------------------+---------------------------------------------------+
| Shall            | Indicates a contractual requirement on the        |
|                  | Service Provider. Whenever the word "shall" is    |
|                  | used, the term "the Service Provider" is          |
|                  | understood, whether or not explicitly stated.     |
|                  | (Used in phrases such as "shall perform" and      |
|                  | "shall repair.")                                  |
+------------------+---------------------------------------------------+
| Site Manager     | The Service Provider representative who acts as   |
|                  | the POC with the Government at each Files         |
|                  | Activity location.                                |
+------------------+---------------------------------------------------+
| Social Security  | A nine-digit number identifying the account of a  |
| Number (SSN)     | taxpayer on the IMF. The format is xxx-xx-xxxx.   |
+------------------+---------------------------------------------------+
| Source Document  | An original document, such as a return or a       |
| (SD)             | record of a telephone call, or taxpayer           |
|                  | correspondence used as a basis for input, usually |
|                  | on IDRS.                                          |
+------------------+---------------------------------------------------+
| Special Requests | Document requests from Taxpayer Advocate Service  |
|                  | (TAS), Centralized Adjudication Unit (CAU)/Labor  |
|                  | Relations (LR), Disclosure, General Accounting    |
|                  | Office (GAO), Headquarters, and walk-in           |
|                  | customers.                                        |
+------------------+---------------------------------------------------+
| Standard         | An acknowledged measure of comparison.            |
+------------------+---------------------------------------------------+
| Surveillance     | The process of monitoring Service Provider        |
|                  | performance, either by direct evaluation,         |
|                  | observation, or other information sources.        |
+------------------+---------------------------------------------------+
| Taxpayer         | Amends the Internal Revenue Code (IRC) of 1986 to |
| Browsing         | prevent the unauthorized inspection of taxpayer   |
| Protection Act   | returns or tax return information. In addition,   |
| of 1997          | the Act provides a criminal misdemeanor penalty   |
|                  | for the willful, unauthorized inspection of tax   |
|                  | returns or return information. The penalty is a   |
|                  | fine up to \$1,000 and/or imprisonment up to one  |
|                  | year. It applies to all Federal employees, state  |
|                  | employees, and contractors who receive Federal    |
|                  | tax information. Upon conviction, a Federal       |
|                  | employee is dismissed from employment.            |
+------------------+---------------------------------------------------+
| Taxpayer         | A nine-digit number used for identification of a  |
| Identification   | tax account. For businesses, the TIN is the EIN.  |
| Number (TIN)     | For individuals, the TIN is the SSN.              |
+------------------+---------------------------------------------------+
| Tax Period       | Period of time for which a return is filed.       |
+------------------+---------------------------------------------------+
| Tax Return Data  | TRDB is a system that stores original tax return  |
| Base (TRDB)      | information submitted by the taxpayer within 24   |
|                  | hours of receipt within the IRS. It also stores   |
|                  | Electronic Filing (ELF) code and edit data and    |
|                  | corrections made to the tax return data by Error  |
|                  | Resolution System (ERS), Generalized Mainline     |
|                  | Framework (GMF), and Generalized Unpostable       |
|                  | Framework (GUF) as it processes through the       |
|                  | submission pipeline. Additionally, status         |
|                  | information (e.g., ELF rejected, suspended,       |
|                  | corrected, or posted) and history information for |
|                  | each tax return is stored on TRDB as it travels   |
|                  | through the submission pipeline.                  |
+------------------+---------------------------------------------------+
| Technical        | Provides supplementary information with           |
| Exhibit          | representative workload and can be in the form of |
|                  | text, tables, graphs, or maps.                    |
+------------------+---------------------------------------------------+
| Technical        | A collection of references, manuals, forms, and   |
| Reference        | other documents relevant to the contracting       |
| Library          | process and the particular type of work to be     |
|                  | performed. The documents are made available to    |
|                  | potential bidders.                                |
+------------------+---------------------------------------------------+
| Unpostables      | A transaction which fails to post to an account   |
|                  | at the Martinsburg Computing Center (MCC) or      |
|                  | Tennessee Computing Center (TCC) and is returned  |
|                  | to the SPC for corrective action.                 |
+------------------+---------------------------------------------------+
| Will             | Indicates the intent of the Government to perform |
|                  | an action. Whenever the word "will" is used, the  |
|                  | term "the Government" is understood, whether or   |
|                  | not explicitly stated. (Used in phrases such as   |
|                  | "will provide" and "will be provided.")           |
+------------------+---------------------------------------------------+
| Workday          | Throughout this document, workday is defined as   |
|                  | Monday through Friday, except Federal holidays.   |
|                  | See Paragraph 13.1.6 for hours of operation.      |
+------------------+---------------------------------------------------+

#  Government-Furnished Property and Services

## General

The Government will provide the facilities, utilities, equipment,
supplies, materials, and services described in this Section as
Government-Furnished Property (GFP) if the Service Provider performs the
Files Activity services at the Government-provided sites. GFP consists
of Government-Furnished Facilities (GFF), Government-Furnished Equipment
(GFE), and Government-furnished supplies, materials, utilities, and
services that are made available by the Government for the Service
Provider's use in the performance of Contract requirements. The Service
Provider shall not use GFP for any other purpose than execution of work
under this Contract. The GFP offered shall not be construed as being
totally sufficient to meet the requirements of this Contract.

If the Service Provider proposes alternate work sites, the Government
will not provide any property or services unless otherwise specified
herein.

## Accountability and Inventory Management

### Inventory Management

#### Property Control System (PCS) Plan

The Service Provider shall provide a PCS Plan to the Contracting
Officer's Technical Representative (COTR) at least ten calendar days
prior to completion of the phase-in period. The Service Provider shall
ensure that the PCS Plan includes the requirements of this Performance
Work Statement (PWS) section and property requirements contained in
Federal Acquisition Regulation (FAR) 45.5, Management of Government
Property in the Possession of Contractors. The Service Provider shall
update the plan annually or as required, based on changes to property
regulations and requirements ([RDL 302R001]{.mark}).

#### Initial Inventory Procedures

##### Transfer and Inventory Meetings. The Service Provider shall attend Government-scheduled GFP transfer and inventory meetings with the Designated Government Representative (DGR) during the phase-in period. 

##### Initial Inventory. The Service Provider shall conduct a 100% joint inventory at least ten calendar days before completion of the phase-in period in accordance with the Information Technology Asset Management System (ITAMS). The ITAMS Service and Problem Management Quick Reference Guide is available in Technical Exhibit 3-004. This inventory shall include, but not be limited to, facilities, to include keys; equipment; and items of work in process. On-hand consumable materials and supplies shall be inventoried to establish a baseline shelf stock to be returned to the Government at the conclusion of the Contract. This provision does not preclude prior inspection of GFP by the Service Provider. The operational or conditional status of all GFF and GFE shall also be determined. The DGR and Service Provider shall certify the accuracy of the joint inventory. 

##### Condition of GFP. All GFP is furnished in an "as is" condition as specified in FAR 52.245-19, Government Property Furnished "As Is." 

##### Physical Acceptance of GFP. The Service Provider shall coordinate the receipt of GFP with the COTR and DGR and schedule the physical acceptance of GFP within three workdays after receipt of notification.

##### Initial Inventory Report. The Service Provider shall submit a detailed final Government Property Inventory Report to the COTR within 15 calendar days after completion of the phase-in period. This report shall be jointly approved by the Government and the Service Provider. The Service Provider shall maintain the records and keep them current ([RDL 302R002]{.mark}).

##### Start of Accountability. The Service Provider shall become accountable for GFP when the IRS transfers custody from the Government-accountable records to the Service Provider after completion of the joint inventory.

#### Inventory Maintenance

##### Inventory Records System. The Service Provider shall establish and maintain records of all GFP. The records shall be maintained in accordance with the functional guidance for the automated system in use or manually in accordance with the instructions contained in ITAMS. The records system will be reviewed by the COTR and shall become the Service Provider's official GFP control system which shall be in effect thereafter until expiration or termination of the Contract.

##### Annual Physical Inventory. The Service Provider shall conduct an annual physical inventory of all GFP. The Service Provider shall submit a report of results to the DGR within ten workdays of inventory completion ([RDL 302R003]{.mark}).

##### Special Inventories. The Service Provider shall conduct special inventories as directed by the DGR. Special inventories may be required to resolve issues of GFP accountability, availability, condition, or usage.

##### Administrative Adjustment Documents. The Service Provider shall prepare administrative adjustment documents in accordance with ITAMS and provide them to the DGR within 30 calendar days after inventory completion ([RDL 302R004]{.mark}).

#### Contract Expiration and Termination Inventory Procedures

##### Final Inventory. The Service Provider shall perform an inventory of all GFP one month prior to expiration or termination of the Contract. 

##### Final Inventory Report. The Service Provider shall prepare, certify, and submit a detailed final inventory report (jointly approved by the DGR and the Service Provider). The report shall include the same data as required for the initial inventory report ([RDL 302R005]{.mark}).

##### Return of GFP. At the expiration or termination of the Contract or during reallocations or relocations, the Service Provider shall return the same property or property equal in type, kind, quality, and quantity of items as originally furnished by the Government and accepted by the Service Provider. GFP shall be in the same or better condition as when originally furnished (except for normal wear and tear).

### Property Shortages and Damages

#### Notification

The Service Provider shall notify the COTR and DGR in writing within one
workday after the discovery of lost, damaged, or destroyed GFP.

#### Investigation and Reporting

The Service Provider shall investigate and submit a formal report of
shortage, loss, damage, or destruction of GFP to the COTR and DGR within
three workdays after the discovery. The Service Provider shall report
the specific property affected, including specific National Stock Number
(NSN) or IRS property bar codes and serial numbers; the circumstances
surrounding the loss, damage, or destruction; the estimated cost of the
loss or damage; and the expected impact on providing Files Activity
services ([RDL 302R006]{.mark}).

### Removal of GFP 

The Service Provider shall not remove GFP from Files Activity locations,
or other areas, without prior written approval of the DGR.

## Consumable Materials and Supplies

The Government will provide the Service Provider with on-hand consumable
materials and supplies at the start date of the base period. The Service
Provider shall be responsible for replenishment of all consumable
materials and supplies required to perform Files Activity services
unless otherwise specified herein. See Technical Exhibit 3-003 for a
list of typical consumable materials and supplies.

### Forms

Required forms that are not available electronically or are not
designated as reproducible in the governing publication will be provided
by the Government both initially and as needed throughout the Contract
period. The Service Provider shall be responsible for coordinating the
re-stocking of all required forms as needed.

### Boxes and Folders

Boxes and folders (IRS Documents 6981, 6982, and 6983) will be provided
by the Government both initially and as needed throughout the Contract
period. The Service Provider shall be responsible for coordinating the
re-stocking of boxes and folders as needed.

## Government-Furnished Equipment

### General

The Government will furnish equipment listed in Technical Exhibit 3-001
to the Service Provider for performance of work under this Contract.

The Service Provider may elect to accept all or selected items and
quantities of GFE. Service Provider acceptance of GFE shall be as a
result of a 100% joint inventory and accounting transfer of accepted
GFE, except for those items listed as shared resources. Equipment shall
not be moved between GFF.

### Replacement of GFE 

Replacement of GFE shall be the responsibility of the Service Provider
unless otherwise specified in Section 3.4.5 below.

### Operation, Use, and Care of GFE

The Service Provider shall be responsible for the proper operation, use,
preventative maintenance, and repair of the GFE. Exceptions to this
include lifts, elevators, microfilm and microfiche machines, pallet
jacks, and photocopiers, which are maintained and repaired by contract,
and Information Technology (IT) equipment, which is maintained and
repaired by the Government. Equipment shall be maintained to preclude
deterioration whether in use or stored. The Service Provider shall not
cannibalize or modify any GFE without prior written approval of the
Contracting Officer (CO). The Service Provider shall provide trained and
licensed personnel to operate GFE as required by Federal, State, and
local laws and regulations.

### Return of GFE to the Government

When GFE is no longer required or suitable for intended use, or has
reached the end of its economic life, the GFE shall be returned to the
Government. The Service Provider shall coordinate the turn-in of
equipment with the COTR and DGR. The Service Provider shall return
equipment being turned-in to a location designated by the DGR within
three workdays after receipt of notification.

### Specific GFE Requirements

#### Telecommunications Equipment

The Government will install, maintain, and remove, as necessary, all
Government-furnished telecommunications equipment, including telephones
and fax machines. The installation, maintenance, repair, removal, and
replacement of all Government-furnished telecommunications instruments
will be the responsibility of the Government. The Service Provider shall
contact the Help Desk for problems regarding telecommunications
equipment, to include requests for relocation.

The Service Provider shall obtain approval from the DGR prior to
submitting requests for relocation of Government-furnished
telecommunication equipment.

#### Computers and Peripherals

The Government will provide computers, to include authorized installed
software, and peripherals to the Service Provider. See Internal Revenue
Manual (IRM) 2.1.9, Automated Data Processing (ADP) Property Management.
The Service Provider shall utilize this equipment in full conformance
with IRS computer management, operation, and security regulations, to
include IRM 25.10.1, Information Technology (IT) Security Policy and
Guidance. The Service Provider shall contact the Help Desk for problems
regarding computers and peripherals, to include requests for relocation.
The Government will maintain and replace computers and peripherals.

The Service Provider shall obtain approval from the DGR prior to
submitting requests for relocation of Government-furnished computers and
peripherals.

If GFF are not used, the Government will still furnish the Integrated
Data Retrieval System (IDRS) system.

## Government-Furnished Facilities

### General

The Government will provide or make available to the Service Provider
Files Activity facilities or space as specified in Technical Exhibit
3-002. Floor plans of these facilities are provided in the Technical
Reference Library. The Service Provider shall not relocate activities or
operational units within assigned facilities unless prior written
approval is obtained from the CO and the approval is provided to the DGR
and COTR. The Service Provider shall manage GFF and property in
accordance with local IRS facility management policies and procedures
for the Files Activity operations. These policies and procedures will be
provided after Contract award.

> The Government will be responsible for the lease and operating costs
> for GFF for the life of the contract.  This pertains to the two
> mandatory sites (Austin and Fresno) and any of the other six sites if
> the site is used by the Service Provider. 

### Reallocation of Facilities

The Government reserves the right to reallocate and relocate assigned
facilities during the term of the Contract. This action would be enacted
through the Changes Clause. The Government will provide approximately
one month advance notification prior to reallocations and approximately
12-18 months advance notification prior to relocations.

### Facilities Access

The Government will provide for Service Provider access to local
facilities or space not assigned to the Files Activity such as dining
rooms, break areas, training and conference rooms, and areas where
equipment is co-located.

The Service Provider shall permit visits by authorized Government
personnel to Service Provider-occupied facilities. Government personnel
may perform unscheduled official business visits to any facility or work
area at any time.

### Facilities Maintenance, Minor Repairs, and Alterations

####  Alterations or Improvements to GFF

The Service Provider may provide, at the Service Provider's expense,
approved alterations or improvements to assigned facilities. The Service
Provider shall submit plans for all such alterations or improvements to
the DGR and CO. The Service Provider shall not make any such alterations
or improvements unless written approval from the DGR and CO is given in
advance. Any such alterations or improvements become the property of the
Government; however, the CO may require the Service Provider to remove
or dismantle such alterations or improvements and restore the facilities
to their original condition upon expiration or termination of the
Contract. The Service Provider shall restore the facilities at its own
expense.

#### Maintenance and Repair of GFF

The Government will provide maintenance and repair of GFF. This shall
include painting; lighting and other electrical maintenance and repair;
heating, ventilation, and air conditioning (HVAC) maintenance and
repair; and other facility maintenance and repair services. The Service
Provider shall submit a request for maintenance and repair services to
the DGR.

## Utilities

The Government will furnish utilities as currently installed in GFF. All
facilities do not receive the same utility services. Typical utility
services include electricity, water, telephone and fax lines, network
lines, and seasonal heat and air conditioning. The Service Provider
shall not change or modify any utility system or component without prior
review by and written approval from the DGR and CO. The Service Provider
shall not connect any Service Provider-furnished equipment or utility
system without prior DGR review and written approval.

The Service Provider shall ensure that lights, electric-powered
equipment, and HVAC systems are turned off at the end of normal
operations to conserve energy and overtime utilities costs.  Utility
schedules for both normal and overtime shall be coordinated a minimum of
eight hours in advance with the COTR or local Real Estate and Facilities
Management (REFM) contact.

## Services

### Files Material Shipment Services

As specified in Section C-5, the Government will provide transportation
services between Government-owned sites to convey documents to the
Service Provider. The Service Provider shall be responsible for
maintaining liaison with the Government-provided shipping services for
site-specific scheduling of IRS document shipments and receipts. All
other shipping and mailing services, such as those required to send and
receive requests, refiles, and retired files to the National Archives
and Records Administration (NARA) Federal Records Centers (FRC) and
shipments between Files Activity sites (trans-shipments) and other IRS
offices, will also be provided by the Government. Shipment services will
only be provided when GFF are used.

### Security Services

The Government will continue to determine and provide appropriate levels
and types of security applied to stand-alone and co-located
Government-furnished Files Activity facilities at each site in
accordance with IRM 1.16, Physical Security Standards.

### Telecommunications Services

The Government will provide local and long distance telephone service
located within Files Activity facilities for IRS official business
purposes only at no cost to the Service Provider. Whenever changes to
the telecommunications services are required, to include adding and
deleting lines, the Service Provider shall prepare and submit a written
request to the DGR for submission to and approval by the telephone
control supervisor for the facility housing the Files Activity
operations. The Government will monitor telephone usage through use of
the Telecommunications Asset Tool (TAT).

### Trash and Recycling Collection and Disposal Service

The Government will furnish receptacles for recyclable materials and
trash. The Service Provider shall comply with procedures for the
collection of recyclable materials and disposal of trash in accordance
with local governing programs for each facility. The Government will
provide for the removal of discarded material from the facility site.
See Section 1.5.3 for additional information regarding trash and
recycling programs.

### Custodial Service

The Government will furnish custodial service at GFF.

# Service Provider-Furnished Property and Services

## General

The Service Provider shall furnish all property, equipment, materials,
or services necessary to perform this Contract that are not specifically
identified as Government-furnished in Section C-3 or elsewhere in this
Contract. Such property includes, but is not limited to, furnishings,
supplies, tools, vehicles, office automation equipment (to include
computers and peripherals), and telecommunications instruments. The
Government will not take responsibility for any Service
Provider-furnished equipment.

## Removal of Property

Within five workdays after expiration or termination of this Contract,
the Service Provider shall remove all Service Provider-furnished
vehicles, equipment, tools, furnishings, supplies, materials, and other
items from the Files Activity operations. The Government will not be
responsible for any Service Provider-furnished property left after
Contract expiration or termination. If the Service Provider does not
remove said property from the Files Activity operations within the
stated time, the Government will dispose of the property at the Service
Provider's expense.

## Service Provider-Furnished Equipment

The Service Provider may furnish equipment and material, including motor
vehicles, material-handling equipment, office automation equipment, and
administrative equipment not furnished by the Government. Equipment
condition shall not relieve the Service Provider of any responsibility
to provide services as required in this Contract. Equipment acquired by
the Service Provider, at Service Provider cost, shall remain the
property of the Service Provider at the expiration or termination of
this Contract, or as otherwise specified in the Contract.

### Telecommunications Equipment

The Service Provider shall not connect Service Provider-furnished
telecommunications equipment to IRS systems. []{.mark}

### Computers and Peripherals

The Service Provider shall not connect Service Provider-furnished
computers and peripherals to IRS data systems.

###  Motor Vehicles

Vehicles acquired and operated by the Service Provider in the
performance of Contract requirements shall be in compliance with all IRS
regulations governing vehicular access and use on-site at IRS
facilities.

## Service Provider-Furnished Supplies and Materials

The Service Provider shall furnish all supplies and materials necessary
to meet the requirements of the Contract. Supplies and materials
provided by the Service Provider shall be of equal or better quality
than those being replaced.

### Stock Levels

The Service Provider shall maintain a sufficient quantity of on-hand
supplies and materials to perform all work required under this Contract.
Any failure on the part of the Service Provider to provide sufficient
quantities and quality of supplies and materials shall not be cause for
reduction in any service or performance. []{.mark}

## Service Provider-Furnished Services

### Telecommunications Services

Service Provider-furnished telecommunications services at
Government-furnished facilities (GFF) shall be subject to standard
monitoring requirements of the Government telecommunications networks.

### Mail, Delivery, and Transportation Services

The Service Provider shall provide, or acquire, all mail, delivery, and
transportation services needed to perform the functions described in
this Contract that are not Government-furnished. (These services will
only be Government-furnished if GFF are used.)

## Service Provider-Furnished Facilities

If Service Provider-furnished facilities are used to perform Files
Activity services, the Service Provider shall ensure that work performed
under this Contract is not co-located or commingled with other work. The
Service Provider shall comply with all functional and physical security
requirements applicable to any facility where Files Activity work is
performed in accordance with Internal Revenue Manual (IRM) 1.16. Service
Provider-furnished facilities shall meet the requirements of 36 Code of
Federal Regulations (CFR) 1228 Subpart K, Disposition of Federal Records
-- Facility Standards for Records Storage Facilities.

### Location of Service Provider-Furnished Facilities

Service Provider-furnished facilities must be located in close proximity
to the IRS submission processing sites so that the timely transfer of
work between sites is not affected.

### Collocation of Government Employees

The Service Provider shall provide on-site space for the QAEs and COTRs
in Service Provider-furnished facilities. The Service Provider shall
provide a standard office environment for these Government employees, to
include furniture, telephone (local), data connectivity, utilities, and
access to restrooms and meeting rooms. The Government will provide
computer equipment and software for these co-located personnel.

# Specific Files Activity Requirements

The Files Activity function manages the storage and retrieval of both
individual and business federal tax returns. Customers include, but are
not limited to, tax examiners, criminal investigators, various IRS
business units, and other Government agencies. Files activities shall be
performed in accordance with the requirements specified herein.

## Work Management and Control

### Workload

Workload is provided in Technical Exhibit 5-001.

### File Locator Guide

The Service Provider shall prepare and maintain a File Locator Guide
that reflects the physical location of documents on hand.

### Discovered Remittance

The Service Provider shall process any remittance discovered in files in
accordance with Internal Revenue Manual (IRM) 3.8.46, to include logging
the discovered remittance on Form 4287 (Record of Discovered Remittance)
and completing a Form 3244 (Payment Posting Voucher). The Service
Provider shall attach a copy of the front page of the return with which
the remittance was found to Form 3244, if applicable, and stamp or write
"copy" on the return. In accordance with IRM 3.8.46, the Service
Provider shall submit the discovered remittance and Form 3244 to the
Submission Processing Center's (SPC's) Receipt and Control function
within one workday, and shall ensure that Form 4287 is initialed by
authorized personnel when submitted to Receipt and Control. The Service
Provider shall maintain each Form 4287 for at least one year. The
Service Provider shall maintain all discovered remittance in a secured
and locked location until turned in to Receipt and Control.

### Disclosure

The Service Provider shall at no time access or use taxpayer information
and data for unauthorized reasons or release such information and data
to unauthorized personnel. Service Provider personnel shall not access
files and obtain sensitive information unless directly related to a task
described herein. All items under the Service Provider's control shall
be accessible by authorized personnel only. All disclosure shall be in
accordance with the listing in Internal Revenue Code (IRC) 6103(e)
(Disclosure to Persons Having Material Interest) and IRM 11.3.24
(Disclosure of Official Information, Disclosure to Contractors). Service
Provider employees shall be subject to the Taxpayer Browsing Protection
Act of 1997.

### Designated Personnel

The Service Provider shall identify personnel authorized to coordinate
with National Archives and Records Administration (NARA) and handle
special requests, in accordance with IRM 3.5.61.9.1(3). The Service
Provider shall provide NARA and the Contracting Officer's Technical
Representative (COTR) with a list of designated Service Provider
personnel authorized to request or return documents to NARA. The initial
list shall be submitted no later than ten workdays prior to the end of
the phase-in period and revisions shall be submitted no later than two
workdays after changes are made.

### Systems

Unless otherwise approved by the Contracting Officer (CO) and
appropriate IRS Information Technology (IT) organizational component,
the Service Provider shall use existing IRS systems or subsequent
replacement systems for the performance of Files Activity functions. See
Technical Exhibit 5-002 for a description of current systems. Proposed
alternate systems shall meet IRS standards (to include security
standards), interface with existing IRS software, and pass Systems
Acceptability Testing (SAT) requirements. SAT requirements will be
provided if the use of alternate systems is proposed. Such systems must
also meet applicable provisions from part B of Section 508 the
Rehabilitation Act of 1973 as amended in 1998. 

A manual for each system is provided in the Technical Reference Library.

### Maintenance of Files Areas

The Service Provider shall maintain the files areas at each location.
The Service Provider shall perform processes and procedures to maintain
optimum file activity efficiency and use of file storage resources.
Duties may include aligning folders, creating new folders, making new
boxes, and moving (realigning) blocks. The Service Provider shall ensure
that bay and dock areas are maintained in an orderly manner and lights
are operable. The Service Provider shall also ensure that aisles are not
blocked in accordance with applicable fire codes.

### Customer Coordination

In the course of performing the Files Activity tasks described below,
the Service Provider shall coordinate with internal IRS customers. These
customer support services are required on a daily basis and are an
important part of the services provided by the Files Activity. The IRS
customer base consists of the parties listed in Section 5 above, and
customers are located across the 48 contiguous states, Alaska, Hawaii,
and internationally.

## Responding to Customer Inquiries

The Service Provider shall accurately respond to customer inquiries
received via telephone, Teletypewriter (TTY), and e-mail. Inquiries may
be received concerning the status of requests, procedures, and other
general information. As part of this service, the Service Provider shall
provide guidance to customers on the preparation of forms sent to the
Service Provider. At a minimum, the Service Provider shall provide this
service during the hours of operation specified in Paragraph 1.3.1.6
above.

## Reporting Requirements

### Weekly Production Report

The Service Provider shall provide a weekly production report for each
site. The report shall include receipts, production, and ending
inventory for all tasks in Technical Exhibit 5-001. The report shall be
submitted to the COTR no later Monday at 9:00 am local time in the
COTR-approved format. If the Monday is a Federal holiday, the report
shall be submitted on Tuesday. If the week spans two IRS quarters
(January through June, July through September, and October through
December), the Service Provider shall provide two weekly reports ([RDL
503R001]{.mark}).

### NARA Report

In accordance with IRS-NARA Interagency Agreement Section 5.4, the
Service Provider shall communicate request and refile volumes with the
servicing NARA Federal Records Centers (FRC) (i.e., the primary FRC for
each Files Activity location) on a daily basis. The report shall be
communicated to the designated point of contact (POC) at the servicing
NARA FRC.

### FRC Quarterly Report

The Service Provider shall prepare and submit the FRC Quarterly Report
(four times a year) in accordance with Exhibit 3.5.61-1 from IRM 3.5.61.
The report shall be submitted to the NARA COTR with a copy provided to
the COTR ([RDL 503R002]{.mark}).

## Receipt of Incoming Mail 

The Service Provider shall receive incoming mail from the IRS mail
function. Some mail will also be received directly from IRS offices and
NARA and, at some sites, United Parcel Service (UPS) or other carriers.
Documents that were not intended for the Files Activity shall be
returned to the sender, or if unidentifiable, rerouted to the IRS mail
function. The frequency of mail delivery varies by location but is
typically several times per day.

## Initial File Receipt 

### Receipt Verification

#### Receipt of List

On a daily and weekly basis, the Service Provider will receive a Cycle
Proof List (CPL) from the SPC's computer room. If desired, the Service
Provider may also utilize an Automated Cycle Proof List (ACPL).

#### Listing Verification 

The Service Provider shall receive blocks of returns, documents,
re-processed returns and documents, and re-inputted returns and
documents. Deliveries will occur daily, with multiple shipments per day
at some sites, depending on time of year. Documents may be delivered to
the Service Provider in Document Locator Number (DLN), alpha, Taxpayer
Identification Number (TIN), Remittance Processing Submission
Identification (RPSID), or Source Document Locator Number (SDLN) order.
The Service Provider shall verify each block against the appropriate
list (either the CPL or ACPL, where available, or as otherwise specified
in Technical Exhibit 5-003) to ensure that all blocks have been
processed. For re-processables and re-inputs, the Service Provider shall
ensure that the Form 3893 (Re-Entry Document Control) has an alpha block
control (ABC) code, and shall return the documents to the SPC's Receipt
and Control (Batching) function if the ABC code is not present. The
Service Provider shall prepare files for filing as needed (e.g., create
folders if missing or overstuffed).

#### Errors

If the Block DLN is not clearly marked on or is missing from the block
control sheet or folder or if several documents within a block have
unreadable DLNs, the Service Provider shall return the block to the
SPC's Numbering function. If two blocks have identical DLNs, the Service
Provider shall forward the blocks to the SPC's Accounting Data Control
Unit (ADCU).

#### Missing and Additional Blocks

In accordance with IRM 3.5.61.2.5(9), if a block is not contained on a
list (to include lists from up to two cycles before and after receipt),
the Service Provider shall return the additional block to ADCU for
resolution. For blocks not checked off the appropriate list, the Service
Provider shall ensure that the blocks have not been received, to include
searching the files storage area. If the blocks cannot be found, the
Service Provider shall prepare a Missing Block Report. The Missing Block
Report shall be prepared upon completion of each cycle and submitted to
the COTR. This report shall reflect missing blocks from the current
cycle and all previous cycles within the calendar year ([RDL
505R001]{.mark}).

### Transport to File Storage

For Austin and Philadelphia only, files are transported by Agency Wide
Shared Services (AWSS) between the Files Activity areas (buildings) in
which files are received and filed (stored) as the functions are not
currently co-located. If these locations are used, the Service Provider
shall coordinate with AWSS for this service. For all other locations,
the Service Provider shall transport work between receipt and storage
areas. At all Files Activity locations, the Service Provider's Site
Manager shall coordinate with the COTR if cycles are received in an
untimely manner.

## Files Services

### Filing

The Service Provider shall file blocks of returns and documents, and
related attachments in a designated storage area. The Service Provider
has the option of maintaining and filing the files in any system
desired, as long as the documents are locatable and are retired and
delivered to the NARA FRC in DLN or alpha order as required by this
Contract.

### Loose Documents 

Loose documents may be received by the Service Provider for refiling.
The Service Provider shall research loose documents (i.e., W-2, K-1) on
the Integrated Data Retrieval System (IDRS) to locate the corresponding
DLN, and shall attach the loose document to the file. If the Service
Provider is unable to locate a correct DLN, the Service Provider shall
route the document to the SPC's Receipt and Control function. See
Section 5.6.4 for refiling requirements.

### General File Requests

#### Request Receipt

The Service Provider shall receive requests for documents. Requests may
be cyclical or non-cyclical. See Technical Exhibit 5-004 for a list of
cyclical requests. Requests can originate from many sources and may come
on single forms or in batches by mail, fax, telephone, TTY, computer
print-out, or from in-person IRS personnel. The Service Provider shall
ensure that in-person requestors submit a Form 2275 (Records Request,
Charge and Recharge) and that phone requestors fax a Form 2275. Forms
used for requests include, but are not limited to, Form 2275, Form 4251
(Return Charge-Out), Form 5546 (Examination Return Charge-Out), and
Computer Paragraph (CP) Notices. If the request has incomplete or
unreadable information, the Service Provider shall send the request back
to the requestor for more information. If routing information for the
requestor is missing, unreadable, and non-researchable, the Service
Provider shall place the request in classified trash.

#### Document Retrieval

The Service Provider shall retrieve (pull) requested documents and
verify that the identifying data on the request and on the document
match. Documents may be pulled by DLN or by other identifiers, depending
on the document type. The Service Provider shall not pull returns,
attachments, or documents other than those specifically requested. For
those documents with a DLN, if the identifying data on the request
(other than the DLN) and identifying data on the document do not match,
the Service Provider shall retrieve (pull) the requested documents by
the DLN and notate on the request form "Pulled by DLN only." The Service
Provider shall track charge-out information to include date of
charge-out, recipient, and appropriate address.

Requests shall be pulled in accordance with the priority pull listing
provided in Technical Exhibit 5-007. The Service Provider shall retrieve
Statistics of Income (SOI) Program requests prior to requests for the
same document by the SPC's Notice Review or Exam functions in the same
cycle.

When a file cannot be located in the course of performing general file
requests, the Service Provider shall consult the Collection Statute
Expiration Date (CSED) listings (which will be received annually) if
necessary to determine if the file has been destroyed or saved. If the
requested file has been destroyed, the Service Provider shall return the
request to the proper recipient indicating that the file was officially
destroyed.

For those types of requests identified in IRM 3.5.61.11.2(2), the
Service Provider shall perform an extended search as specified in IRM
3.5.61.11.3. If the document is otherwise not found or is charged out,
the Service Provider shall note on the request "Block Not in Files"
(BNIF), "Document Not in Files" (DNIF), or the charge-out information,
as applicable. If the requested documents are housed by NARA or another
SPC, the Service Provider shall forward the request to the appropriate
source. See Paragraph 5.6.5 below.

#### Document Delivery

The Service Provider shall route the completed request to the proper
recipient following all applicable disclosure guidelines as noted in
Section 5.1.4 above. Documents shall be routed according to the address
on the request or the master mailing list using internal IRS mail and
external carriers, as appropriate. The Service Provider shall prepare
and send a photocopy instead of the original when requested and ensure
that photocopies are legible and complete.

### Refiling and Filing of Associations and Attachments

The Service Provider shall receive and refile returned tax returns and
documents (including loose documents) and receive and file associations
and attachments. As applicable, charge-outs placed directly in blocks or
documents shall be removed and disposed of as classified trash or
retained for quality review when requested by the Government. Forms 2275
shall be added to the back of the return, and the charge-out information
documented on the block control sheet shall be lined through. Refiles
belonging to NARA or other SPC shall be delivered by mail as required.
Shipments to NARA shall follow the guidelines detailed in Paragraph
5.6.5 below.

For problem refiles (except for those covered under Loose Documents in
Paragraph 5.6.2 above), to include those with unreadable DLNs, missing
DLNs, and BNIF, the Service Provider shall research IDRS for a valid DLN
and refile accordingly. If there is a BNIF, the Service Provider shall
prepare a substitute block (folder) and file. If the return has not been
processed, the Service Provider shall submit the return to the SPC's
Receipt and Control function for processing. If duplicate DLNs exist,
the Service Provider shall refer the return to the SPC's ADCU.

If necessary, the Service Provider shall perform research on CSED
listings and IDRS as appropriate to determine if the file is still
active. If the file is still active, the file shall be submitted to the
FRC for retention. If the document is not on the CSED listing, the
Service Provider shall follow Section 5.10 for destruction guidance.

### Sorting and Sequencing of Work for NARA

The Service Provider shall sort and sequence requests, refiles, and
attachments going to NARA FRC in accordance with the NARA-IRS
Interagency Agreement Sections 1.7-1.10 (requests) and 2.5-2.8
(refiles). Requests, refiles, and attachments shall be sorted separately
and sequenced in strict DLN order. Work shall be sent to the specific
NARA FRC housing the return. See Technical Exhibit 5-005 for a list of
NARA FRC used by each Files Activity location. Upon receipt of filled
requests from NARA, the Service Provider shall route the filled request
to the proper recipient.

## Specific File Requests

### Audit Information Management System (AIMS)

#### Receive Examination Return Charge-out and Transcripts

The Service Provider shall receive Forms 5546 with corresponding labels
weekly. The Service Provider shall also receive transcripts including
Tax Return Data Base (TRDB) transcripts (electronic returns),
Information Returns Master File (IRMF) transcripts, Audit Code D
transcripts, Currency Transaction Reports (CTR), and Payer Master File
(PMF) transcripts.

#### Return Requests

The Service Provider shall pull returns, unless otherwise notated on
Form 5546, to associate with labels and transcripts.

#### Associate Documents

The Service Provider shall associate matching Forms 5546 with the
pre-addressed labels, as well as with CP Notices, IRMF, Business Master
File (BMF)-CTR Matching Program transcripts, and returns (if required).
The Service Provider shall ensure that the TIN and name control match,
and shall staple the documents together. The items shall be associated
in the following order: 1) Form 5546, 2) return, and 3) remaining
documents listed in Section 5.7.1.1 above. Upon completion of the
association, the Service Provider shall route the filled request to the
proper recipient.

### Remittance Search

As requested, the Service Provider shall conduct searches for
remittances (cash and non-cash) left in the processed files. Requests
for remittance searches may be received by mail, fax, in-person, or
telephone. All remittance searches shall be kept in a daily log
identifying the date, the requestor, all pertinent search information,
and whether the remittance was found or not. The Service Provider shall
follow the same procedures as outlined in Paragraph 5.1.3 for discovered
remittance and, in addition, shall notify the requestor of the search
results. The Service Provider shall forward remittance searches received
for documents at NARA to NARA on Form 2275 and follow the discovered
remittance procedures in Paragraph 5.1.3 upon receipt of the file from
NARA.

### Research of Electronic Media

The Service Provider shall store microfilm, microfiche, and compact
disks (CDs) according to IRM 1.15.29 (Exhibit 1.15.29-1) and process
requests as follows. The Service Provider shall fill requests for aged
tax account information and Federal Tax Deposits (FTD) payments stored
on microfilm, microfiche, and CD. The Service Provider shall receive
requests typically through IDRS (on Form 4251), Form 3774 (Request for
Research), Transcript Research System (TRS), or other agreed upon
methods. Requests are for Individual Master File (IMF) and BMF Retention
Registers, and FTDs (i.e., money tapes). The Service Provider shall
verify DLN, TIN, taxpayer name and address, tax period, form number,
money amounts, list year, payment date, and district as applicable. The
Service Provider shall print the requested information and submit to the
proper recipient, ensuring that no unauthorized information is released.
The Service Provider shall ensure that the prints are clear and readable
before providing to the recipient. Additional information on research of
electronic media is provided in IRM 21.2.2.

## Other Files Services

### Correspondence Imaging System Requests

The Correspondence Imaging System (CIS) is a pilot program initiated at
the Austin SPC and Files Activity. CIS will help Customer Service
Representatives (CSR) and Tax Examiners (TE) in the Wage and Investment
(W&I) Accounts Management (AM) locations move from a paper intensive
system to a digital image based system. The CIS will provide the ability
to view, forward, save, retrieve, print, and manage taxpayer documents.
The scheduled timeframes for the implementation of CIS is as follows:

-   Austin: November 2003 -- February 2004

-   Atlanta: July 2004 -- August 2004

-   Kansas City: September 2004

-   Fresno: October/November 2004

-   Andover: October/November 2004

#### Requests

The Service Provider shall receive requests to pull documents from
files, and shall scan the documents for electronic transmittal to AM.
The Service Provider shall prepare documents prior to scanning
including, but not limited to, ensuring each page is smooth, separating
pages, removing sticky notes and staples, repairing edges, and inserting
separator sheets. The Service Provider shall photocopy any documents
that may not scan well due to damage or odd sizing. Preparation may also
require batching and indexing. The Service Provider shall review the
electronic files to ensure the quality of images. When the scanning is
complete, the Service Provider shall reassemble the documents and
refile.

### Processing of Undeliverables

The Service Provider shall process undeliverable notices, which are
received when notices sent by the IRS to taxpayers are returned. Upon
receiving the notices, the Service Provider shall pull the return and
verify the address on the notice matches the address on the return. If
the addresses match completely, to include apartment number and zip
code, the Service Provider shall associate the notice to the return. If
either or both the addresses and name lines do not match completely, the
Service Provider shall attach documentation showing the address and name
line on the return to the notice and submit the notice to the SPC's
Notice Review function.

### Transaction Record Filing (IDRS Associations)

IRS employees examining taxpayer files sometimes make changes to those
files using the IDRS. Those changes are documented in an IDRS
Transaction Record (Form 5147).

#### Receiving and Associating Documents

The Service Provider shall receive source document folders and
Transaction Records. Transaction Records are received from the SPC's
computer room. The Service Provider shall sign the Document Transmittal
(Form 3210), if received with the source documents, and send it back to
the originator as acknowledgement of receipt. The Service Provider shall
accurately associate the Transaction Record with the corresponding
source documents. Further detail concerning associations is listed in
IRM 3.5.61.3.17(7&8). The Service Provider shall coordinate with the
originator to ensure that documents are received as detailed in Section
5.1.8 above.

#### Returning Documents to Originator

##### Source Document Retained (SDR). For Transaction Records with SDR noted in the remarks section, the Service Provider shall photocopy the Transaction Record and mail the original back to the originator. The photocopy shall be stamped "C/O" (Charge Out) and inserted where the original Transaction Record and source document would be filed.

##### No Source Document Received. The Service Provider shall allow a ten workday timeframe for receipt of the source document if the Transaction Record indicates there is a source document. If the source document is not received within this timeframe, the Service Provider shall photocopy the transaction record, notate "No Source Document Received," and send the copy back to the originator. 

##### No Transaction Record Received. If a source document has been received but no corresponding Transaction Record is available, the Service Provider shall use IDRS to research whether or not a Transaction Record is pending. If no Transaction Record is pending, the Service Provider shall return the source document to the originator.

#### Filing Blocks

The Service Provider shall file completed blocks in accordance with
Section 5.6.4 above.

### Unique Associations

The Service Provider shall process the following requests in accordance
with IRM 3.5.61.6.6 and 3.5.61.10: CP55, CP155, CP98, CP98A, CP198, and
CP198A. Tasks may include, but are not limited to, pulling the return
and attaching the CP to the back of existing documents and refiling the
return or routing completed requests to the originator. The Service
Provider shall verify the DLN, Social Security Number (SSN), and name
control of all associated documents.

## Retirement

Retirement of files shall be in accordance with IRM 1.15.29 and IRS-NARA
Interagency Agreement Sections 6.2, 6.3, 6.5, and 6.7.

Records are generally housed in the Files Activity from eight weeks to
one year, then retired to NARA for storage. Shipment schedules for each
Files Activity location are determined by local agreement and range from
each workday to once a quarter. The Service Provider shall prepare
documents for retirement in accordance with the IRS-NARA Interagency
Agreement. The COTR will dictate the allowable frequency of retirement.
Current retention times are specified in Technical Exhibit 5-006. The
Service Provider shall not submit documents to NARA for retirement or
hold documents past the retirement date without approval from the COTR.

### Annual Retirement Estimate

The Service Provider shall submit an annual estimate to NARA, with a
copy to the COTR, of the predicted cubic feet by tax class, document
code, and file location code (FLC) for the files to be retired. This
estimate shall be provided at least three months prior to the first
retirement of each calendar year.

### Records Transmittal and Receipt

The Service Provider shall prepare Standard Form (SF) 135, Records
Transmittal and Receipt, with all information required in IRM
1.15.4.3(3) including the number of boxes, what blocks are missing from
the run (i.e., are ready for retirement but are not currently available
for shipment), delivery date, and destruction date and send the original
to the AWSS Area Records Manager (ARM) and a copy to the COTR. NARA will
return the SF 135 with accession numbers for the boxes or request more
information if the form is incomplete.

### Notification 

Approximately one week prior to a retirement shipment, the Service
Provider shall inform the COTR as to which files will be retired. The
report shall list tax class, document codes, form numbers, Julian dates,
and list years.

### Preparing Documents for Transportation to NARA

The Service Provider shall select the appropriate document containers
for the size and shape of the retired documents in accordance with IRM
1.15.4.4(1), and shall pack the containers with retiring documents in
accordance with IRM 1.15.4.4(4). Boxes shall be marked with the
accession number and box number in accordance with IRM 1.15.4 Exhibit
1.15.4-2 or as otherwise approved or directed by the COTR. Records
requiring protective disclosure measures such as Criminal Investigative
Case Files Related to Grand Juries shall be sealed and marked "Service
by Whole Box" and "Not to be Opened by NARA" in accordance with IRM
1.15.4.8.

In accordance with Section 6.5 of the IRS-NARA Interagency Agreement,
the Service Provider shall prepare the documents in DLN order for
documents with DLNs or in alpha order or by TIN for documents without
DLNs, as applicable. The document boxes shall be properly labeled and
arranged for loading in sequence.

The Service Provider shall prepare documents for transportation to NARA
in accordance with Sections 6.2, 6.5, and 6.7 of the IRS-NARA
Interagency Agreement. The Service Provider shall be responsible for
document preparation up to, but not including, loading the documents on
the truck. See Paragraph 3.7.1 for additional transportation
information.

## Preparation for Destruction

The Service Provider shall prepare documents for destruction in
accordance with the schedule in IRM 1.15.29. (Documents that have been
retired to NARA will be destroyed by NARA.) The Service Provider shall
complete Form 11671 (Records Disposition Request and Transmittal), and
shall submit the form to the ARM. The Service Provider shall ensure that
no other documents are attached to or included with those documents
intended for destruction. Once the documents are assembled for
destruction and examined for misfiled documents or documents not meant
for destruction, the Service Provider shall contact the ARM to
coordinate pick-up for destruction.

## Collection Statute Expiration Date Program

The Service Provider will receive CSED requests (i.e., charge-outs)
annually. Charge-outs for the current year are for documents scheduled
for destruction that should be pulled and not destroyed. Charge-outs for
prior years are for documents previously set aside that are now eligible
for destruction. The Service Provider shall forward all charge-outs to
the FRC.

CSED work shall be performed in accordance with IRM 3.5.61.9.8.

# Publications and Forms

## General

Publications and forms referenced in this Contract are contained herein.
The Service Provider is obligated to comply with these publications and
use these forms. The Service Provider shall accomplish the tasks set
forth in this Contract in accordance with the references listed and all
other applicable guidance.

All publications and forms listed will be provided by the Government at
the start of the base period. The Service Provider shall establish and
update, as required, a file of all required publications listed in this
section as well those cited throughout the Contract. Supplements or
amendments to listed publications may be issued during the life of the
Contract.

The Service Provider shall ensure that all publications are up-to-date.
Upon completion of the Contract, the Service Provider shall return to
the Government all issued publications.

## Publications 

+-----------------+----------------------------------+-----------------+
| Publication     | Publication Title                | Revision Date   |
| Number          |                                  |                 |
+=================+==================================+=================+
|                 | Federal Travel Regulation        | current edition |
+-----------------+----------------------------------+-----------------+
|                 | IRS-NARA Interagency Agreement   | November 14,    |
|                 |                                  | 2003            |
+-----------------+----------------------------------+-----------------+
|                 | ITAMS Service and Problem        | current edition |
|                 | Management Quick Reference Guide |                 |
+-----------------+----------------------------------+-----------------+
| 36 CFR 1228     | Disposition of Federal Records   | current edition |
| Subpart K       | -- Facility Standards for        |                 |
|                 | Records Storage Facilities       |                 |
+-----------------+----------------------------------+-----------------+
| 5 USC 552       | Freedom of Information Act       | current edition |
+-----------------+----------------------------------+-----------------+
| 5 USC 552a      | Privacy Act                      | current edition |
+-----------------+----------------------------------+-----------------+
| 26 USC 6103(e)  | Internal Revenue Code (IRC) --   | current edition |
|                 | Confidentiality and Disclosure   |                 |
|                 | of Returns and Return            |                 |
|                 | Information -- Disclosure to     |                 |
|                 | Persons Having Material Interest |                 |
+-----------------+----------------------------------+-----------------+
| 29 USC 794d     | Rehabilitation Act of 1973, as   | 1998            |
| Section 508     | amended -- Electronic and        |                 |
|                 | Information Technology           |                 |
|                 | Accessibility Standards          |                 |
+-----------------+----------------------------------+-----------------+
| 31 USC 6301 et  | Using Procurement Contracts and  | current edition |
| seq.            | Grant and Cooperative Agreements |                 |
+-----------------+----------------------------------+-----------------+
| FAR 45.5        | Management of Government         | current edition |
|                 | Property in the Possession of    |                 |
|                 | Contractors                      |                 |
+-----------------+----------------------------------+-----------------+
| FAR 52.222-1    | Notice to the Government of      | 02-1997         |
|                 | Labor Disputes                   |                 |
+-----------------+----------------------------------+-----------------+
| FAR 52.245-19   | Government Property Furnished    | 04-1984         |
|                 | "As Is"                          |                 |
+-----------------+----------------------------------+-----------------+
| FAR 52.246-4    | Inspection of Services -- Fixed  | 08-1996         |
|                 | Price                            |                 |
+-----------------+----------------------------------+-----------------+
| IRM 1.14.5      | Occupational Safety and Health   | 08-30-1999/\    |
|                 | Program                          | 11-09-1999      |
+-----------------+----------------------------------+-----------------+
| IRM 1.15.3.2.1  | Destroying Records in the        | January 01,     |
|                 | Custody of the IRS               | 2003            |
+-----------------+----------------------------------+-----------------+
| IRM 1.15.4\     | Federal Records Cartons          | January 01,     |
| Exhibit         |                                  | 2003            |
| 1.15.4-2        |                                  |                 |
+-----------------+----------------------------------+-----------------+
| IRM 1.15.4.3    | Preparing the SF--135, Records   | January 01,     |
|                 | Transmittal and Receipt          | 2003            |
+-----------------+----------------------------------+-----------------+
| IRM 1.15.4.4    | Selecting, Assembling and        | January 01,     |
|                 | Packing Cartons                  | 2003            |
+-----------------+----------------------------------+-----------------+
| IRM 1.15.4.8    | Retiring Criminal Investigative  | January 01,     |
|                 | (CI) Case Files Related to Grand | 2003            |
|                 | Juries                           |                 |
+-----------------+----------------------------------+-----------------+
| IRM 1.15.29     | Records Control Schedule for     | March 01, 2004  |
|                 | Service Center Operations        |                 |
+-----------------+----------------------------------+-----------------+
| IRM 1.15.29     | Records Control Schedule for     | March 01, 2004  |
|                 | Service Centers                  |                 |
| Exhibit         |                                  |                 |
| 1.15.29-1       |                                  |                 |
+-----------------+----------------------------------+-----------------+
| IRM 1.16        | Physical Security Standards      | July 01, 2003   |
+-----------------+----------------------------------+-----------------+
| IRM 1.16.3      | Safeguard Reviews                | July 01, 2003   |
+-----------------+----------------------------------+-----------------+
| IRM 2.1.9       | ADP Property Management          | June 29, 1999   |
+-----------------+----------------------------------+-----------------+
| IRM 2.25.5      | Accessibility Guidelines for the | November 01,    |
|                 | WEB                              | 2003            |
+-----------------+----------------------------------+-----------------+
| IRM 3.5.61\     | FRC Quarterly Report             | January 01,     |
| Exhibit         |                                  | 2004            |
| 3.5.61-1        |                                  |                 |
+-----------------+----------------------------------+-----------------+
| IRM             | Priority Pull Listing            | January 01,     |
| 3.5.61.1.2.3    |                                  | 2004            |
+-----------------+----------------------------------+-----------------+
| IRM 3.5.61.1.6  | Timely Handling of Undeliverable | January 01,     |
|                 | Notices                          | 2004            |
+-----------------+----------------------------------+-----------------+
| IRM 3.5.61.2.5  | Accepting Blocks From Mainline   | January 01,     |
|                 | Processing: Cycle Proof          | 2004            |
|                 | List/Automated Cycle Proof List  |                 |
+-----------------+----------------------------------+-----------------+
| IRM 3.5.61.3.17 | IDRS Source Documents            | January 01,     |
|                 |                                  | 2004            |
+-----------------+----------------------------------+-----------------+
| IRM 3.5.61.6.6  | CP 55, 155 (Refile DLN)          | January 01,     |
|                 |                                  | 2004            |
+-----------------+----------------------------------+-----------------+
| IRM 3.5.61.9.1  | Files Coordination Point         | January 01,     |
|                 |                                  | 2004            |
+-----------------+----------------------------------+-----------------+
| IRM 3.5.61.9.8  | Collection Statute Expiration    | January 01,     |
|                 | Date (CSED)                      | 2004            |
+-----------------+----------------------------------+-----------------+
| IRM 3.5.61.10   | Push Code (TC 930)               | January 01,     |
|                 |                                  | 2004            |
+-----------------+----------------------------------+-----------------+
| IRM 3.5.61.11.2 | Special Search Assignments       | January 01,     |
|                 |                                  | 2004            |
+-----------------+----------------------------------+-----------------+
| IRM 3.5.61.11.3 | Special Search Steps             | January 01,     |
|                 |                                  | 2004            |
+-----------------+----------------------------------+-----------------+
| IRM 3.8.46      | Discovered Remittance            | February 01,    |
|                 |                                  | 2004            |
+-----------------+----------------------------------+-----------------+
| IRM 3.10.72.1.2 | Extracting, Sorting, and         | January 01,     |
|                 | Numbering -- General             | 2003            |
+-----------------+----------------------------------+-----------------+
| IRM             | Assignment of Document Locator   | January 01,     |
| 3.10.72.24.1(3) | Number (DLN)                     | 2003            |
+-----------------+----------------------------------+-----------------+
| IRM 11.3.24     | Disclosure of Official           | May 08, 2003    |
|                 | Information, Disclosure to       |                 |
|                 | Contractors                      |                 |
+-----------------+----------------------------------+-----------------+
| IRM 21.2.2      | Research                         | October 01,     |
|                 |                                  | 2001            |
+-----------------+----------------------------------+-----------------+
| IRM 25.6.9      | Collection                       | January 01,     |
|                 |                                  | 2003            |
+-----------------+----------------------------------+-----------------+
| IRM 25.10.1     | Information Technology (IT)      | January 01,     |
|                 | Security Policy and Guidance     | 2002            |
+-----------------+----------------------------------+-----------------+
| PL 105-35       | Taxpayer Browsing Protection Act | August 05, 1997 |
|                 | of 1997                          |                 |
+-----------------+----------------------------------+-----------------+

## Forms

  ------------------------------------------------------------------------
  Form Number     Form Title                            Form Date
  --------------- ------------------------------------- ------------------
  Document 6981   IMF Tax Forms File Folder (1-inch)    12-1984

  Document 6982   IMF File Folders - 2 Inch             12-1984

  Document 6983   BMF -- 4" File Folder                 12-1984

  Form 813        Block and Selection Record            08-1977

  Form 1332       Block and Selection Record            07-1982

  Form 2275       Records Request, Charge and Recharge  02-1983

  Form 3210       Document Transmittal                  07-1990

  Form 3244       Payment Posting Voucher               01-1991

  Form 3774       Request for Research                  11-1980

  Form 3893       Re-Entry Document Control             01-1989

  Form 4251       Return Charge-Out                     12-2001

  Form 4287       Record of Discovered Remittance       10-2001

  Form 5081       Information System User               02-2000
                  Registration/Change Request           

  Form 5147       IDRS Transaction Record               08-1973

  Form 5546       Examination Return Charge-Out         04-1989

  Form 11671      Records Disposition Request and       08-1998
                  Transmittal                           

  SF 135          Records Transmittal and Receipt       07-1985
  ------------------------------------------------------------------------

# Technical Exhibits

See the attached technical exhibits.