PROGRAM: 172-S

TITLE: Cut Sheet Products 

AGENCY: Internal Revenue Service (IRS)

TERM: March 1, 2024 thru February 28, 2025

BASIS OF

 AWARD UNIT RATE COST UNIT RATE COST UNIT RATE COST

I. PRINTING AND BINDING:

(a) Format A - 

 1. Printing face only in black ink . . . per product

 (1) Makeready and/or Setup--------------------------------------------------------- 7 500.00 3,500.00 157.68 1,103.76 96.43 675.01

 (2) Running Per 1,000 Copies------------------------------------------------------- 1,243 3.45 4,288.35 2.68 3,331.24 1.68 2,088.24

 2. Printing face and back in black ink . . . per product

 (1) Makeready and/or Setup--------------------------------------------------------- 80 500.00 40,000.00 174.94 13,995.20 174.42 13,953.60

 (2) Running Per 1,000 Copies------------------------------------------------------- 28,338 3.55 100,599.90 2.37 67,161.06 2.47 69,994.86

 3. Printing in a second ink color 

not charged for under line items I.(a)1. and I.(a)2. . . . per side

 (1) Makeready and/or Setup--------------------------------------------------------- 18 250.00 4,500.00 34.52 621.36 62.32 1,121.76

 (2) Running Per 1,000 Copies------------------------------------------------------- 48,064 0.50 24,032.00 0.38 18,264.32 0.36 17,303.04

(b) Format B -

 1. Printing face and back in black ink . . . per product

 (1) Makeready and/or Setup--------------------------------------------------------- 33 500.00 16,500.00 154.71 5,105.43 127.11 4,194.63

 (2) Running Per 1,000 Copies------------------------------------------------------- 3,693 12.11 44,722.23 11.04 40,770.72 8.64 31,907.52

 2. Printing in a second ink color 

not charged for under line item I.(b)1. . . . per side

 (1) Makeready and/or Setup--------------------------------------------------------- 4 250.00 1,000.00 34.52 138.08 31.16 124.64

 (2) Running Per 1,000 Copies------------------------------------------------------- 80 1.00 80.00 0.79 63.20 0.74 59.20

(c) Format C -

 1. Printing face and back in black ink . . . per product

 (1) Makeready and/or Setup--------------------------------------------------------- 24 500.00 12,000.00 174.94 4,198.56 236.74 5,681.76

 (2) Running Per 1,000 Copies------------------------------------------------------- 493 26.36 12,995.48 17.43 8,592.99 12.56 6,192.08

 2. Printing in a second ink color 

not charged for under line item I.(c)1. . . . per side

 (1) Makeready and/or Setup--------------------------------------------------------- 4 250.00 1,000.00 34.52 138.08 124.64 498.56

 (2) Running Per 1,000 Copies------------------------------------------------------- 79 1.50 118.50 1.15 90.85 1.08 85.32

II. PAPER: 

(a) Newsprint (27.7- or 30-lb.) . . . 

 (1) Format A . . . per 1,000 leaves-------------------------------------------------- 19,410 2.45 47,554.50 2.66 51,630.60 2.56 49,689.60

 (2) Format B . . . per 1,000 leaves-------------------------------------------------- 330 4.96 1,636.80 5.24 1,729.20 6.11 2,016.30

 (3) Format C . . . per 1,000 leaves------------------------------------------------- 151 8.02 1,211.02 8.45 1,275.95 9.17 1,384.67

(b) White Writing (20-lb.) . . . 

 (1) Format A . . . per 1,000 leaves-------------------------------------------------- 10,171 6.80 69,162.80 6.77 68,857.67 6.24 63,467.04

 (2) Format B . . . per 1,000 leaves-------------------------------------------------- 3,363 13.78 46,342.14 13.39 45,030.57 12.46 41,902.98

 (3) Format C . . . per 1,000 leaves------------------------------------------------- 342 22.28 7,619.76 22.03 7,534.26 18.83 6,439.86

III. ADDITIONAL OPERATIONS:

(a) Folding to 8-1/2 x 5-1/2" or 8-1/2 x 3-2/3" . . .

per 1,000 copies-------------------------------------------------------------------- 17,991 3.60 64,767.60 6.84 123,058.44 3.40 61,169.40

(b) Perforating (maximum of three lines per form) . . .

per 1,000 copies-------------------------------------------------------------------- 2,157 1.00 2,157.00 2.24 4,831.68 1.06 2,286.42

(c) Shrink-film wrapping . . . per package----------------------------------------- 200 0.50 100.00 0.27 54.00 0.30 60.00

(d) Banding with kraft paper bands . . . per band------------------------------- 72,371 1.00 72,371.00 0.20 14,474.20 0.22 15,921.62

IV. PACKING AND DISTRIBUTION:

(a) Packing and sealing shipping containers . . .

per container------------------------------------------------------------------------ 10,600 1.50 15,900.00 1.50 15,900.00 1.20 12,720.00

(b) Palletizing . . . per pallet---------------------------------------------------------- 181 15.00 2,715.00 10.61 1,920.41 11.79 2,133.99

PREMIUM PAYMENTS: 

Premium payments, when authorized, will apply to all lines items 

except those under II. PAPER. Percentage increase will apply 

to all orders that require an accelerated schedule.

CONTRACTOR SUBTOTAL $596,874.08 $499,871.83 $413,072.10

CONTRACTOR PAPER TOTAL $173,527.02 $176,058.25 $164,900.45

SUBTOTAL LESS PAPER $423,347.06 $323,813.58 $248,171.65

ACCELERATED SCHEDULE 5.00% $21,167.35 $16,190.68 $12,408.58

PERCENTAGE INCREASE 10.00% $2,116.74 5.00% $809.53 5.00% $620.43

SUBTOTAL PLUS PERCENTAGE INCREASE $598,990.82 $500,681.36 $413,692.53

DISCOUNT 0.25% $1,497.48 0.25% $1,251.70 0.25% $1,034.23

DISCOUNTED TOTALS $597,493.34 $499,429.66 $412,658.30

( A W A R D E D )

Claysburg, PA

CURRENT CONTRACTOR

NPC, INC.

Anaheim, CA Claysburg, PA

ADVANTAGE MAILING, LLC NPC, INC.

Page 1 of 1
Program 172-S Page 1 of 26 

Specifications by LDG

U.S. GOVERNMENT PUBLISHING OFFICE 

Washington, DC

GENERAL TERMS, CONDITIONS, AND SPECIFICATIONS

For the Procurement of

Cut Sheet Products 

for 

Bulk/TAC/POD/TFOP Distribution

as requisitioned from the U.S. Government Publishing Office (GPO) by the

Internal Revenue Service 

(IRS) 

Single Award 

TERM OF CONTRACT: The term of this contract is for the period beginning March 1, 2024 and ending 

February 28, 2025, plus up to four (4) optional 12-month extension periods that may be added in accordance with 

the “OPTION TO EXTEND THE TERM OF THE CONTRACT” clause in SECTION 1 of this contract. 

BID OPENING: Bids shall be opened at 11:00 a.m., prevailing Washington, DC time, on February 13, 2024, at 

the U.S. Government Publishing Office, Washington, DC. 

BID SUBMISSION: Bidders must email bids for this solicitation to: bidsapsdc@gpo.gov. No other method of 

bid submission will be accepted at this time. The program number and bid opening date must be specified in the 

subject line of the emailed bid submission. (Bids received after 11:00 a.m. on the bid opening date specified 

above will not be considered for award. This will not be a public bid opening.)

BIDDERS, PLEASE NOTE: These specifications have been extensively revised; therefore, all bidders are 

cautioned to familiarize themselves with all provisions of these specifications before bidding. 

Abstracts of contract prices are available at: https://www.gpo.gov/how-to-work-with-us/vendors/contract-pricing. 

For information of a technical nature, contact Linda Giacomo at: lgiacomo@gpo.gov or (202) 512-2226. 
Cut Sheet Products for Bulk/TAC/POD/TFOP Distribution Page 2 of 26 

172-S (02/25) 

SECTION 1. – GENERAL TERMS AND CONDITIONS

GPO CONTRACT TERMS: Any contract which results from this Invitation for Bid will be subject to the 

applicable provisions, clauses, and supplemental specifications of GPO Contract Terms (GPO Publication 310.2, 

effective December 1, 1987 (Rev. 01-18)) and GPO Contract Terms, Quality Assurance through Attributes

Program for Printing and Binding (GPO Publication 310.1, effective May 1979 (Rev. 09-19)).

GPO Contract Terms (GPO Publication 310.2) – https://www.gpo.gov/docs/default-source/forms-and-standardsfiles-for-vendors/contractterms2018.pdf. 

GPO QATAP (GPO Publication 310.1) – https://www.gpo.gov/docs/default-source/forms-and-standards-files-forvendors/qatap-rev-09-19.pdf. 

QUALITY ASSURANCE LEVELS AND STANDARDS: The following levels and standards shall apply to 

these specifications – 

Product Quality Levels:

(a) Printing Attributes (page-related) – Level IV.

 (b) Finishing Attributes (item-related) – Level IV.

(c) Exceptions: (1) Margins (for forms only) must be maintained within a tolerance of plus or minus 1/16”. 

(2) Folding – Level III.

Inspection Levels (from ANSI/ASQC Z1.4):

(a) Non-destructive Tests – General Inspection Level I.

 (b) Destructive Tests – Special Inspection Level S-2.

Specified Standards: The specified standards for the attributes requiring them shall be – 

Attribute Specified Standard

P-7. Type Quality and Uniformity Average Type Dimension in Publication/ 

 Electronic Media

P-8. Halftone Match (Single and Double Impression) Electronic Media

P-9. Solid and Screen Tint Color Match Pantone Matching System

OPTION TO EXTEND THE TERM OF THE CONTRACT: The Government has the option to extend the 

term of this contract for a period of 12 months by written notice to the contractor not later than 30 days before the 

contract expires. If the Government exercises this option, the extended contract shall be considered to include this 

clause, except, the total duration of the contract may not exceed five (5) years as a result of, and including, any 

extension(s) added under this clause. Further extension may be negotiated under the “EXTENSION OF 

CONTRACT TERM” clause. See also “ECONOMIC PRICE ADJUSTMENT for authorized pricing 

adjustment(s).

EXTENSION OF CONTRACT TERM: At the request of the Government, the term of any contract resulting 

from this solicitation may be extended for such period of time as may be mutually agreeable to the GPO and the 

contractor.
Cut Sheet Products for Bulk/TAC/POD/TFOP Distribution Page 3 of 26 

172-S (02/25) 

ECONOMIC PRICE ADJUSTMENT: The pricing under this contract shall be adjusted in accordance with this 

clause, provided that in no event will any pricing adjustment be made that would exceed the maximum 

permissible under any law in effect at the time of the adjustment. There will be no adjustment for orders placed 

during the first period specified below. Pricing will thereafter be eligible for adjustment during the second and 

any succeeding performance period(s). For each performance period after the first, a percentage figure will be 

calculated as described below and that figure will be the economic price adjustment for that entire next period. 

Pricing adjustments under this clause are not applicable to reimbursable postage or transportation costs, or to 

paper, if paper prices are subject to adjustment by separate clause elsewhere in this contract.

For the purpose of this clause, performance under this contract will be divided into successive periods. The first 

period will extend from March 1, 2024 to February 28, 2025, and the second and any succeeding period(s) will 

extend for 12 months from the end of the last preceding period, except that the length of the final period may 

vary. The first day of the second and any succeeding period(s) will be the effective date of the economic price 

adjustment for that period.

Pricing adjustments in accordance with this clause will be based on changes in the seasonally adjusted “Consumer 

Price Index For All Urban Consumers – Commodities Less Food” (Index) published monthly in the CPI Detailed 

Report by the U.S. Department of Labor, Bureau of Labor Statistics.

The economic price adjustment will be the percentage difference between index averages as specified in this 

paragraph. An index called the variable index will be calculated by averaging the monthly indexes from the 12-

month interval ending three months prior to the beginning of the period being considered for adjustment. This 

average is then compared to the average of the monthly indexes for the 12-month interval ending November 30, 

2023, called the base index. The percentage change (plus or minus) of the variable index from the base index will 

be the economic price adjustment for the period being considered for adjustment.

The Government will notify the contractor by contract modification specifying the percentage increase or 

decrease to be applied to invoices for orders placed during the period indicated. The contractor shall apply the 

percentage increase or decrease against the total price of the invoice less reimbursable postage or transportation 

costs and separately adjusted paper prices. Payment discounts shall be applied after the invoice price is adjusted.

PAPER PRICE ADJUSTMENT: Paper prices charged under this contract will be adjusted in accordance with 

“Table 9 – Producer Price Indexes and Percent Changes for Commodity Groupings and Individual Items” in 

Producer Price Indexes report, published by the Bureau of Labor Statistics (BLS), as follows – 

1. BLS code 0913 All Paper will apply to all paper required under this contract.

2. The applicable index figures for the month of February 2024 will establish the base index.

3. There shall be no price adjustment for the first three (3) production months of the contract.

4. Price adjustments may be monthly thereafter, but only if the index varies by an amount (plus or minus) 

exceeding 5% by comparing the base index to the index for that month which is two (2) months prior to 

the month being considered for adjustment.

5. Beginning with order placement in the fourth month, index variances will be calculated in accordance 

with the following formula:

X - base index ______________ x 100 = ___ %

base index

where X = the index for that month which is two (2) months prior to the month being considered for 

adjustment.
Cut Sheet Products for Bulk/TAC/POD/TFOP Distribution Page 4 of 26

172-S (02/25)

6. The contract adjustment amount, if any, will be the percentage calculated in 5 above less 5%.

7. Adjustments under this clause will be applied to the contractor’s bid price(s) for line items under II. 

PAPER in the “SCHEDULE OF PRICES” and will be effective on the first day of any month for which 

prices are to be adjusted.

The Contracting Officer will give written notice to the contractor of any adjustments to be applied to invoices for 

orders placed during months affected by this clause.

In no event, however, will any price adjustment be made which would exceed the maximum permissible under 

any law in effect at the time of the adjustment. The adjustment, if any, shall not be based upon the actual change 

in cost to the contractor, but shall be computed as provided above.

The contractor warrants that the paper prices set forth in this contract do not include any allowance for any 

contingency to cover anticipated increased costs of paper to the extent such increases are covered by this price 

adjustment clause.

PREAWARD SURVEY: In order to determine the responsibility of the prime contractor or any subcontractor, 

the Government reserves the right to conduct an on-site preaward survey at the contractor's/subcontractor's facility 

or to require other evidence of technical, production, managerial, financial, and similar abilities to perform, prior 

to the award of a contract. 

As part of the financial determination, the contractor in line for award may be required to provide one or more of 

the following financial documents: 

1) Most recent profit and loss statement 

2) Most recent balance sheet 

3) Statement of cash flows 

4) Current official bank statement

5) Current lines of credit (with amounts available) 

6) Letter of commitment from paper supplier(s) 

7) Letter of commitment from any subcontractor 

These documents will be reviewed to validate that adequate financial resources are available to perform the 

contract requirements. Documents submitted will be kept confidential and used only for the determination of 

responsibility by the Government. Failure to provide the requested information, in the time specified by the 

Government, may result in the Contracting Officer not having adequate information to reach an affirmative 

determination of responsibility.

POSTAWARD CONFERENCE: Unless waived by the Contracting Officer, the total requirements of the job, 

as indicated in these specifications, will be reviewed by Government representatives with the contractor’s 

representatives at the U.S. Government Publishing Office, Washington, DC, immediately after award. (At the

option of the Government, the postaward conference may be conducted via teleconference.)

Person(s) that the contractor deems necessary for the successful implementation of the contract must be in 

attendance.

A representative from all subcontractors must be in attendance (if applicable).
Cut Sheet Products for Bulk/TAC/POD/TFOP Distribution Page 5 of 26 

172-S (02/25) 

ASSIGNMENT OF JACKET, PURCHASE ORDER, AND PRINT ORDER NUMBERS: A GPO jacket 

number will be assigned and a purchase order issued to the contractor to cover work performed. The purchase 

order will be supplemented by an individual print order for each job placed with the contractor. The print order, 

when issued, will indicate the quantity to be produced and any other information pertinent to the particular order.

ORDERING: Items to be furnished under the contract shall be ordered by the issuance of print orders by the 

Government. Orders may be issued under the contract from March 1, 2024 through February 28, 2025, plus for 

such additional period(s) as the contract is extended. All print orders issued hereunder are subject to the terms 

and conditions of the contract. The contract shall control in the event of conflict with any print order. A print 

order shall be “issued” upon notification by the Government for purposes of the contract when it is electronically 

transmitted or otherwise physically furnished to the contractor in conformance with the schedule. 

REQUIREMENTS: This is a requirements contract for the items and for the period specified herein. 

Shipment/delivery of items or performance of work shall be made only as authorized by orders issued in 

accordance with the clause entitled “ORDERING.” The quantities of items specified herein are estimates only and 

are not purchased hereby. Except as may be otherwise provided in this contract, if the Government’s requirements 

for the items set forth herein do not result in orders in the amounts or quantities described as “estimated,” it shall 

not constitute the basis for an equitable price adjustment under this contract.

Except as otherwise provided in this contract, the Government shall order from the contractor all the items set 

forth which are required to be purchased by the Government activity identified on page 1.

The Government shall not be required to purchase from the contractor, requirements in excess of the limit on total 

orders under this contract, if any.

Orders issued during the effective period of this contract and not completed within that time shall be completed 

by the contractor within the time specified in the order, and the rights and obligations of the contractor and the 

Government respecting those orders shall be governed by the terms of this contract to the same extent as if 

completed during the effective period of this contract.

If shipment/delivery of any quantity of an item covered by the contract is required by reason of urgency prior to 

the earliest date that shipment/delivery may be specified under this contract, and if the contractor will not accept 

an order providing for the accelerated shipment/delivery, the Government may procure this requirement from 

another source.

The Government may issue orders which provide for shipment/delivery to or performance at multiple 

destinations.

Subject to any limitations elsewhere in this contract, the contractor shall furnish to the Government all items set 

forth herein which are called for by print orders issued in accordance with the “ORDERING” clause of this 

contract.

PAYMENT: Submitting invoices for payment via the GPO fax gateway (if no samples are required) utilizing the 

GPO barcode coversheet program application is the most efficient method of receiving payment. Instruction for 

using this method can be found at the following web address: 

http://winapps.access.gpo.gov/fms/vouchers/barcode/instructions.html. 

Invoices may also be mailed to: U.S. Government Publishing Office, Office of Financial Management, Attn: 

Comptroller, Stop: FMCE, Washington, DC 20401. 

For more information about the billing process, refer to the General Information of the Office of Finance web page located 

at: https://www.gpo.gov/how-to-work-with-us/agency/billing-and-payment. 
Cut Sheet Products for Bulk/TAC/POD/TFOP Distribution Page 6 of 26

172-S (02/25)

ADDITIONAL EMAILED BID SUBMISSION PROVISIONS: The Government will not be responsible for 

any failure attributable to the transmission or receipt of the emailed bid including, but not limited to, the 

following:

1. Illegibility of bid.

2. Emails over 75 MB may not be received by GPO due to size limitations for receiving emails.

3. The bidder’s email provider may have different size limitations for sending email; however, bidders are 

advised not to exceed GPO’s stated limit.

4. When the emailed bid is received by GPO, it will remain unopened until the specified bid opening time. 

Government personnel will not validate receipt of the emailed bid prior to bid opening. GPO will use the 

prevailing time (specified as the local time zone) and the exact time that the email is received by GPO’s 

email server as the official time stamp for bid receipt at the specified location.
Cut Sheet Products for Bulk/TAC/POD/TFOP Distribution Page 7 of 26 

172-S (02/25) 

SECTION 2. – SPECIFICATIONS

SCOPE: These specifications cover the production of cut sheet products requiring such operations as electronic 

prepress, printing, binding, packing, and distribution. 

Various cut sheet products will be ordered under this contract; however, the majority of products ordered will be

printed forms and instructions for the annual Federal Income Tax Program. This program includes a time-critical 

order fulfillment schedule which depends upon receipt of material by a required date. Failure to deliver material 

in accordance with the schedule specified herein may cause the Government excess costs for premium 

transportation and/or backorder processing. All or a portion of the costs which are attributable to failure to

produce in accordance with the schedule may be assessed as actual damages against the contractor.

TITLE: Cut Sheet Products for Bulk/TAC/POD/TFOP Distribution. 

FREQUENCY OF ORDERS: Approximately 100 to 170 orders per year.

Due to the nature of the cut sheet products required, legislative changes may cause the anticipated number of 

orders to slightly increase or decrease. Print orders will be issued throughout the year with the majority of orders 

(approximately 80%) being issued from November to February. 

No more than five (5) orders will be issued in any one day, and no more than 25 orders will be issued in any one 

week. 

QUANTITY: Approximately 3,000 to 8,000,000 copies per order. 

Approximately 80% of all orders issued will require 100,000 or less copies. 

Quantity variation is strictly prohibited. 

NUMBER OF PAGES/TRIM SIZES: Various trim sizes will be ordered and paid for in their respective 

“format” classification as follows – 

 

Format Trim Size (flat size) Number of Pages

Format A 8-1/2 x 11” Face only or face and back

Format B 17 x 11” Face and back

Format C 25-1/2 x 11” Face and back

NOTE: Formats B and C fold down to 8-1/2 x 11”. 

GOVERNMENT TO FURNISH: Electronic media will be furnished as follows – 

Platform: Windows; Macintosh (current or near current versions)

Storage Media: Email

Software: Adobe Acrobat DC (or later – backward compatible with 9.1) 

All software upgrades (for specified applications) that may occur during the term of the 

contract must be supported by the contractor.
Cut Sheet Products for Bulk/TAC/POD/TFOP Distribution Page 8 of 26

172-S (02/25)

Fonts: All printer and screen fonts will be embedded. 

(Contractor must not un-embed fonts as this may result in loss of data.) 

The contractor is cautioned that furnished fonts are the property of the Government 

and/or its originator. All furnished fonts are to be eliminated from the contractor’s 

archive immediately after completion of the contract.

 Additional

Information: Files will be furnished in PDF format. 

IRS Form 2040 (Electronic Distribution/Shipping Report) will be provided in an Adobe Acrobat (PDF) fillable 

file format (Adobe Acrobat DC) via email. (See EXHIBIT 1.) This form is used for shipping verification, for the 

purpose of automatically updating IRS’ database, and to inform destinations of the shipping and quantity.

When required, distribution file(s) created in a comma delimited (.csv) format for TAC/POD and/or TFOP will be 

furnished via email. When TAC/POD and TFOP distribution are required on a single order, two (2) separate 

distribution files will be furnished – one (1) for TAC/POD and one (1) for TFOP. The contractor must import text 

from various areas within the file(s) into their own software program to image/print addresses on small package 

carrier, USPS, motor freight, and air freight shipping/mailing labels – as applicable. Each file contains an account 

number, recipient’s name, complete address, telephone number (if furnished), email address (if furnished), 

quantity, and suggested transportation mode for each destination. (See EXHIBIT 2.) The suggested transportation 

modes will consist of USPS (domestic mail), small package carrier, motor freight (if required), and air freight (if 

required). (See NOTE under DISTRIBUTION.)

USPS Form 3615 (Mailing Permit Application and Customer Profile) will be furnished via email if this form is 

not currently on file with the contractor’s post office.

IRS Form 13456 (Publishing Postage Report) will be furnished via email. (See EXHIBIT 3.)

IRS G-48 “Postage and Fees Paid” mailing indicia will be furnished via email.

IRS Form 6153 (Container Label) will be furnished via email. (See EXHIBIT 4.)

IRS Document 12321 (Pallet Specifications) will be furnished via email. (See EXHIBIT 5.)

Sample of IRS Small Package Carrier (SPC) Email Notification. (See EXHIBIT 6.)

IRS Document 12336 (Packing Requirements for Standard IRS Stuffers) will be furnished via email. (See 

EXHIBIT 7.)

When required, Internal Revenue Bills of Lading (IRBL) will be furnished via email.

IRS Small Package Carrier (SPC) account number will be furnished if the contractor does not have an IRS 

furnished account number already established and currently active. Contractor must only use this account number 

for the shipping of IRS copies produced under this contract.

Identification markings such as register marks, commercial identification marks of any kind, etc., except GPO 

imprint, form number, and revision date, carried in the electronic files, must not print on finished product.
Cut Sheet Products for Bulk/TAC/POD/TFOP Distribution Page 9 of 26 

172-S (02/25) 

CONTRACTOR TO FURNISH: All materials and operations, other than those listed under “GOVERNMENT 

TO FURNISH,” necessary to produce the product(s) in accordance with these specifications.

Contractor is required to have Internet access provided through their Internet Service Provider (ISP) with email 

and a web browser equivalent to Internet Explorer 6.0 and Microsoft Edge. The contractor is also required to have 

Adobe Acrobat DC (or more recent) software (not Adobe Reader) and the capability to receive and open file 

attachments compressed into a Zip (.zip) file format. The contractor must furnish no more than two (2) addresses 

for the IRS to email all electronic files to avoid any lapse in service.

Any use of public address or web-based mail servers (i.e., Hotmail, Yahoo, Juno) is strictly prohibited.

ELECTRONIC PREPRESS: Prior to image processing, the contractor shall perform a basic check (preflight) 

of the furnished media and publishing files to assure correct output of the required reproduction image. Any 

errors, media damage, or data corruption that might interfere with proper file image processing must be reported 

immediately to the publishing services specialist specified on the print order.

This preflight should identify any problem areas with the digital file submission and should include, but not be 

limited to, missing or damaged fonts, improper trim size and/or margins, only low-resolution files included for 

illustrations, and improper color definition. 

Contractor shall create or alter any necessary trapping, set proper screen angles and screen frequency, and define 

file output selection for the imaging device being utilized. Furnished files must be imaged as necessary to meet

the assigned quality level.

Contractor is responsible for adjusting copy for trim size and folds. 

All electronic files generated must be produced on a high-resolution output device producing quality equal or 

better than an image resolution of 1200 dpi. Adjustments to the margins and/or images may be required to meet 

required specifications. 

An occasional order may require halftones. All halftones are to be 110-line screen or finer.

When required by the Government, the contractor shall make minor revisions to the electronic files. It is 

anticipated that the Government will make all major revisions.

Prior to making revisions, the contractor shall copy the furnished files and make all changes to the copy.

Upon completion of each order, the contractor must furnish final production native application files (digital 

deliverables) with the furnished material. The digital deliverables must be an exact representation of the final 

printed product and shall be returned on the same type of storage media as was originally furnished, unless 

otherwise specified. The Government will not accept, as digital deliverables, PostScript files, Adobe Acrobat 

Portable Document Format (PDF) files, or any proprietary file formats other than those supplied, unless specified 

by the Government. (The Government will accept PDF files as digital deliverables when furnished by the 

Government.)

STOCK/PAPER: The specifications of all paper furnished must be in accordance with those listed herein or 

listed for the corresponding JCP Code numbers in the “Government Paper Specification Standards No. 13” dated 

September 2019.

Government Paper Specification Standards No. 13 – https://www.gpo.gov/docs/default-source/forms-andstandards-files-for-vendors/vol_13.pdf. 

All paper used per print order must be of a uniform shade. 

The paper to be used will be indicated on each print order.
Cut Sheet Products for Bulk/TAC/POD/TFOP Distribution Page 10 of 26

172-S (02/25)

 White/Natural Shade Newsprint, basis weight: 27.7 lbs. or 30 lbs. per 500 sheets, 24 x 36”, equal to JCP 

Code A15. 

When JCP Code A15 is ordered, it is the contractor’s option to use either 27.7 lb. or 30 lb. stock; 

however, the paper weight must remain consistent through the term of the contract. Contractor must state 

in their bid submission the paper weight that will be furnished through the term of the contract. See Item 

V. in the “SCHEDULE OF PRICES.”

 White Writing, basis weight: 20 lbs. per 500 sheets, 17 x 22”, equal to JCP Code D10.

PRINTING: Print in black ink only or in black ink plus one additional ink color – as ordered. 

Format A prints face only or face and back – as ordered. 

Formats B and C print face and back.

Printing consists of text matter, line illustrations, and halftones. 

Contractor to match Pantone number as indicated on the print order.

NOTE: Approximately 90% of all orders issued will print in black only. Face and back products may print in 

black plus one additional ink on face and back; or, black plus one additional ink on face and black only on back.

MARGINS: Margins will be as indicated on the print order or furnished electronic file. 

Margins (for forms only) must be maintained within a tolerance of plus or minus 1/16”.

BINDING: 

Format A – Trim four sides. When required, fold from 8-1/2 x 11” to 8-1/2 x 5-1/2” or 8-1/2 x 3-2/3”, as 

specified, title out. 

Format B – Trim four sides and fold from 17 x 11” to 8-1/2 x 11” with one parallel fold, title out. When required,

fold again from 8-1/2 x 11” to 8-1/2 x 5-1/2” or 8-1/2 x 3-2/3”, as specified, title out.

Format C – Trim four sides and fold from 25-1/2 x 11” to 8-1/2 x 11” with two parallel wraparound folds, title 

out. When required, fold again from 8-1/2 x 11” to 8-1/2 x 5-1/2” or 8-1/2 x 3-2/3”, as specified, title out.

Folding must be consistently even to facilitate machine labeling and inserting operations. 

When required, perforate products (slit or slot without ink) on or off the fold(s). An occasional order may require 

up to two (2) additional perforations (horizontal and/or vertical). 

PACKING: 

Shrink-Film Wrapping: When ordered, for GPO sales copies only, shrink-film wrap the 8-1/2 x 11” bundles in 

units of 50, 100, or 125, as specified on the print order.

When ordered, contractor to shrink-film wrap GPO sales copies for shipment to GPO/Laurel, MD address with 

the furnished GPO Form 3674 placed on top prior to wrapping. (See EXHIBIT 8 for Form 3674. If the form is 

not furnished, contractor to reproduce EXHIBIT 8.)
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Kraft Banding of Standard Stuffers (8-1/2 x 3-2/3”): When ordered, copies must band under pressure no higher 

than 3-1/2” tall after being compressed in units/bundles of 50 (25-1/2 x 11” products), 100 (17 x 11” products), or 

125 or 250 (8-1/2 x 11” products), as specified on the print order. The standard stuffer must be packed in

bundles, as specified, with all inserts facing the same way with corrugated cardboard (same size as stuffers) 

placed on top and bottom of bundle prior to banding in the center of the stack with a 3” wide kraft paper (nonadhesive) band around the 3-2/3” dimension. The kraft band must be secured with some type of adhesive or tape 

that does not come in contact with the stuffers in any way and must be guaranteed not to break under normal 

handling and shipping conditions. Bundles are to be packed securely in containers to avoid shifting. Shrinkfilm/plastic wrapping or enclosing the stuffer bundles in any way is strictly prohibited. NOTE: To facilitate carton 

packing, three (3) to five (5) individually banded bundles may be wrapped together with a one (1) layer band of 

3” plain kraft paper secured in the same way as the individual bundles. (See EXHIBIT 7.)

Specifications for corrugated cardboard for standard stuffers: Corrugated mailing board, 35 x 45”, plus or minus 

1/8”, double faced, kraft or chip. Bursting strength, average, not less than 420 kPa (60-lb./in2

); thickness of 

corrugating medium, average, 0.009”; nominal thickness of finished board, 1/8”. Cut corrugated cardboard with 

“rib” long to better enforce packaging.

Pack in shipping containers in two (2) even stacks with full size corrugated boards on top and bottom of stack. 

Container weight must not exceed 32 pounds when fully packed. 

Pack count will change from order to order and will be specified on the print order. If the number of copies per 

shipping container will cause the container weight to exceed 32 pounds, the contractor must contact the 

publishing services specialist specified on the print order to make any necessary changes prior to packing. 

Containers must be packed solid. Containers must not have excessive air space (dunnage) when fully packed to 

prevent crushing or deformation. Containers must not open nor split during transit through the USPS or small 

package/motor freight/air freight carrier delivery systems.

Container filler (if necessary) must be composed of material that can be easily removed without damaging 

contents. Packing peanuts or beads are strictly prohibited. 

Stapling of top flaps on containers, furnishing containers with separate lids, overstuffing or crowning containers, 

and/or sealing containers with plastic strapping is strictly prohibited.

Container Specifications: All containers must be corrugated or solid fiber shipping containers with a minimum 

bursting strength of 200 psi and minimum edge crush strength of 35 psi. Bottom flaps may be glued, stapled, or 

sealed with polyester tape (2 to 3” wide), minimum 65 lbs./inch transverse tensile strength. If bottom flaps are 

stapled, they must be stapled before packing and not damage product inside container. Containers are to be sealed 

at the top with 2 to 3” wide paper or polyester taped (not reinforced). 

Contractor will determine exact dimensions of shipping containers in accordance with folded and/or trim size and 

weight of the product produced. The exterior dimensions of all containers must not exceed 17-1/2” (L) x 11-1/2” 

(W) x 9” (D).

LABELING AND MARKING: Each container must contain an IRS container label (Form 6153) generated 

from the furnished PDF file. Handwritten, contractor-streamlined, or recreated labels are strictly prohibited. 

Contractor is required to produce the appropriate number of IRS container labels needed for this contract on white 

paper or white adhesive label stock, in black ink, and reproduced the same size as the PDF provided. (See 

EXHIBIT 4.)

The completed IRS container label must be affixed securely to one end of the container only – never on top, longside, or bottom. The IRS container label must never be affixed such that it extends over the edge and onto an 

adjacent side. 
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172-S (02/25)

Correct labeling of shipping containers, in strict accordance with the requirements of these specifications, is 

essential to the identification, distribution, and warehousing activities of the ordering agency.

For all IRS container labels (Form 6153), the contractor is required to update/enter the “Container # of #” for each 

address; the “To (consignee – complete address)”; and the “From (contractor’s address)” fields electronically in 

black ink with a minimum 12pt type. If the remaining fields on the furnished IRS container label are blank, or the 

quantity stated on the container label is not the same quantity being packed within the container, the contractor 

must notify the publishing services specialist specified on the print order to resolve the discrepancy prior to 

packing.

Small Package Carrier (SPC) Labeling: Contractor to create and affix small package carrier labels. Small 

package carrier shipments require the IRS container label (Form 6153) on one end (never on top, long-side, or 

bottom) and the contractor-created small package carrier label on the top of the container. The SPC container 

label must never be affixed such that it extends over the edge and onto an adjacent side. Contractor must affix the 

two labels close together.

Currently, IRS uses United Parcel Service (UPS) as the small package carrier. Contractor must generate UPS 

shipping labels electronically. It is the responsibility of the contractor to be familiar with electronic shipping 

methods via UPS. There are many ways to generate electronic shipping labels, either through a UPS shipping 

system (UPS WorldShip System or UPS Internet Shipping) or a 3rd Party Shipping Software (Pitney Bowes 

Shipping Software, etc.). In addition to basic addressing requirements, UPS shipping systems provide two 

reference fields at the bottom of the UPS label that are required to be used. Reference Field 1 must image/print on 

all orders. (See below.) 

When TAC/POD and/or TFOP destinations are required (.csv files), the contractor must image/print 

approximately 10 lines in black ink (minimum 12pt. type) from the furnished distribution (.csv) file on each SPC 

label. Imaging/printing on each SPC label consists of: recipient’s account number on first line of address (i.e., 

TF123456A or p123456789); recipient’s name and 10-digit telephone number (if supplied) on second line; 

recipient’s street address on third line; and recipient’s city and state on fourth line. 

In addition, the following return address must be imaged/printed in the top left-hand corner of all SPC and USPS 

labels: Internal Revenue Service, National Distribution Center, 2525 Revenue Drive, Bloomington, IL 61705-

2500.

GPO Jacket Number and IRS Requisition Number (i.e., XXX-XXX/XX-XXXXX) must be included in Reference 

Field 1. NOTE: The contractor must use the second requisition number stated in the “REQ. NO.” box on the 

individual print order.

In addition to Reference Field 1, all TAC/POD and/or TFOP shipments must include the program “TAC or 

TFOP” (as applicable) in Reference Field 2.

NOTE: When an address in the .csv file contains both a P.O. Box and a street address, and the shipment weighs 

less than 750 pounds, but is not an APO, FPO, or U.S. Post Office location, the contractor must disregard the P.O. 

Box and utilize the street address and ship via SPC. In addition, the SPC label must not contain the P.O. Box.

USPS Labeling: Contractor to create and affix mailing labels. USPS shipments require the IRS container label 

(Form 6153) on one end (never on top, long-side, or bottom) and the contractor-created Parcel Select label on the 

top of the container. The USPS container label must never be affixed such that it extends over the edge and onto 

an adjacent side.

In addition to the “Postage and Fees Paid” mailing indicia, the contractor must print/image approximately 12 lines 

from the furnished distribution (.csv) files in black ink (minimum 12pt. type) on each USPS label. 
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172-S (02/25)

Imaging/printing on each USPS label consists of: recipient’s account number on first line (i.e., TF123456A or 

p123456789); recipient’s name on second line; complete address on third and fourth lines; Intelligent Mail parcel 

barcode (IMpb) created by the contractor per the Domestic Mail Manual (DMM) requirements at time of mailing; 

Bloomington, IL return address in top left-hand corner of label; and “Penalty for Private Use $300” under return 

address per Domestic Mail Manual.

PALLETS: All motor freight shipments require pallets.

When pallets are required, and in addition to a completed IRS Form 6153 being applied to each container, the 

contractor must securely affix a completed IRS container label to all four sides of the stretch wrap and to the top 

of each pallet. In addition, the labels affixed to containers on pallets must be facing out to be easily read, once 

palletized. (See EXHIBIT 5.)

Pallets for IRS Consignments: All shipments to a single destination weighing more than 750 pounds require 

pallets. Pallets must be type III and must conform to Federal Specifications NN-P-71C, and any amendments 

applicable, except for dimensions and single center stringer. Pallets must be 48” in length, 40” in width, and must 

not exceed 5” in height. Full entry must be on the 40” width. Strict adherence to these dimensions is necessary to 

accommodate storage requirements as well as ease of packing into freight carrier trailers. Containers shall be 

stacked on pallets using a reverse layer pattern, nine (9) containers per layer, with a maximum height of 55”, 

including pallet. 

Each container contained on a pallet must show the completed IRS label (Form 6153) on the exposed side, once 

palletized. Containers must be fastened securely to the pallet in a manner that will prevent movement during 

transit but permit ready removal, without damage to the containers, at destinations. The use of metal strapping or 

pallet caps for securing material on pallets is strictly prohibited. 

NOTE: More than one partial pallet per destination is strictly prohibited.

Bill of Materials List: A list must be compiled detailing the items on each truck and the quantities per item. Each 

pallet must be identified on two sides with a minimum 3” high number in black. The number on the pallet must 

correspond to the number on the list. The list must be on a bright colored stock and inserted into a minimum 4 x 

4” plastic sleeve or on white stock and inserted into a bright colored sleeve and affixed to the last pallet on each 

truck.

DOUBLE-STACKING PALLETS WHEN LOADING INTO TRUCK/TRAILER FOR SHIPPING IS 

STRICTLY PROHIBITED.

CAUTION: In the event that containers are mislabeled, incorrect container labels and/or incorrect pallets are 

utilized, containers are crushing, collapsing, or bursting due to the containers not being packed per contract, labels 

are not securely affixed to the containers/pallets or labels are affixed to the incorrect area of the containers/pallets, 

containers are not layered correctly on the pallets, and/or pallets are not wrapped properly and securely, the 

shipment will either be returned to the contractor to be corrected/replaced, or the contractor will be required to 

make the corrections/replacements on site, with all costs borne by the contractor. Contractor must make all 

corrections and/or replace all damaged materials within 24 hours of notification via email. If the corrections 

and/or replacements are not completed by the contractor within 24 hours of notification, the Government will hire 

an outside vendor to make all corrections and/or replacements (except for the printed product packed in the 

containers), and all costs incurred by the Government will be borne by the contractor.
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172-S (02/25) 

DEPARTMENTAL RANDOM COPIES (BLUE LABEL): All orders must be divided into equal sublots in 

accordance with the chart below. A random copy must be selected from each sublot. Do not choose copies from 

the same general area in each sublot. The contractor will be required to certify that the copies were selected as 

directed using GPO Form 917, Certificate of Selection of Random Copies, which can be located at gpo.gov. The 

random copies constitute a part of the total quantity ordered, and no additional charge will be allowed.

Quantity Number of

Ordered Sublots 

500 - 3,200 50

3,201 - 10,000 80

10,001 - 35,000 125

35,001 and over 200

These randomly selected copies must be packed separately and identified by a special label, GPO Form 2678 – 

Departmental Random Copies (Blue Label), which must be printed on blue paper and affixed to each affected 

container. This form can be located at gpo.gov. The container and its contents shall be recorded separately on all 

shipping documents and sent in accordance with the IRS Form 2040.

A copy of the print order/specification and a signed Certificate of Selection of Random Copies must be included.

A copy of the signed Certificate of Selection of Random Copies must accompany the invoice sent to U.S. 

Government Publishing Office, Financial Management Services, for payment. Failure to furnish the certificate 

may result in delay in processing the invoice.

QUALITY ASSURANCE RANDOM COPIES: In addition to the Departmental Random Copies (Blue Label), 

the contractor may be required to submit quality assurance random copies to test for compliance against the 

specifications. The print order will indicate the number required, if any. When ordered, the contractor must 

divide the entire order into equal sublots and select a copy from a different general area of each sublot. The 

contractor will be required to certify that the copies were selected as directed using GPO Form 917, Certificate of 

Selection of Random Copies, which can be located at gpo.gov. Copies will be paid for at the running rate offered 

in the contractor’s bid, and their cost will not be a consideration for award. A copy of the print order must be 

included with the samples.

Business Reply Mail labels will be furnished for mailing the quality assurance random copies. The copies are to 

be mailed at the same time as the first scheduled shipment. A U.S. Postal Service approved Certificate of 

Mailing, identified by GPO program, jacket, and print order numbers must be furnished with billing as evidence 

of mailing.

DISTRIBUTION: 

GPO Distribution (Sales Copies) – When required, ship f.o.b. contractor’s city (reimbursable) to one address in 

Laurel, MD.

Contractor to ship reimbursable by the most economical means to the Government. Contractor to ship by 

traceable means. Contractor to be reimbursed for all shipping costs by submitting complete shipping receipts with 

billing invoice.

NOTE: The shipping costs for GPO sales copies must be separated from the ordering agency’s shipping costs. 

The shipping must be separately accounted for, have separate shipping receipts, and be listed as a separate item on 

the contractor’s invoice for reimbursement. Failure to distribute these copies according to these instructions and 

furnish proper proof thereof may result in non-reimbursement of the shipping costs.
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IRS Distribution – Ship/mail f.o.b. contractor’s city to destinations as indicated on the individual print order, IRS 

Form 2040, and/or .csv distribution file(s), as applicable.

Approximately 90% of all orders issued will ship to one (1) address in Bloomington, IL, via small package carrier 

or IRS Bills of Lading (IRBL), as specified on the print order and/or IRS Form 2040. 

The balance of orders will ship/mail via small package carrier, motor freight, air freight, and/or USPS, as 

applicable, to various destinations within the 48 contiguous states, Alaska, Hawaii, and Puerto Rico. 

An occasional order may require shipping/mailing to a foreign destination(s).

Complete addresses and quantities will be furnished with each print order.

All shipments must be made Monday through Friday, exclusive of federal holidays, between 8:00 a.m. and 3:30 

p.m., prevailing local time.

Small Package Carrier (SPC)/Small Package Carrier Shipments: For IRS shipments weighing less than 750 

pounds, the contractor must ship SPC ground service, unless otherwise indicated. The IRS will provide an IRS 

small package account number that is designated for use with IRS shipments only. Contractor is expected to fully 

utilize the electronic distribution file for addressing, including sending delivery notifications of shipments through 

the SPC delivery notification system, if an email address is present in the file. If there is any uncertainty 

concerning the instructions for small package carrier shipments, the contractor must call the publishing services 

specialist specified on the print order prior to the first ship date for clarification. 

NOTE: When TAC/POD and/or TFOP shipments/mailings are required, if there is a discrepancy between the 

suggested transportation mode indicator in the furnished distribution files (.csv) and the contract specifications, 

contractor must immediately notify the publishing services specialist specified on the print order for resolution 

prior to labeling. 

If contractor ships or mails incorrectly, all additional costs incurred by the Government will be borne by the 

contractor.

The SPC transportation mode applies when:

 A street address is a non-expedited (ground) shipment weighing less than 750 pounds to one destination 

within the 48 contiguous states, Alaska, Hawaii, or Puerto Rico. 

When an address contains both a P.O. Box and a street address, and the shipment weighs less than 750

pounds but is not an APO, FPO, or U.S. Post Office location, contractor must disregard the P.O. Box and

utilize the street address. In addition, the SPC label must not contain the P.O. Box. 

 International packages (if required) weighing less than 500 pounds to one destination will be sent via 

small package carrier World Wide Express services, unless otherwise instructed by the Government. 

(The Government does not anticipate international shipments weighing more than 500 pounds to one 

destination.)

 Expedited (air) shipments (if required) weighing less than 500 pounds to one destination within the 48 

contiguous states, Alaska, Hawaii, or Puerto Rico must be sent via small package carrier Second Day air 

services, unless otherwise instructed by the Government. Air bills will be provided by the IRS for 

shipments weighing 500 pounds or more to one destination, unless otherwise instructed by the 

Government. The contractor must contact the designated air freight carrier to coordinate all air shipments 

and verify that pallets are accepted, and that the maximum pallet weight is within that specific carrier’s 

allowable weight limit.
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172-S (02/25) 

The IRS will notify the contractor when expedited shipments are required.

Within one (1) workday of completion of shipping, the contractor must email the UPS manifest, including a 

“TRACKIT” link for each destination, to the publishing service specialist specified on the print order. If air bills 

are furnished, the contractor must email air bills containing air freight carrier signatures to the publishing services 

specialist specified on the print order.

If multiple small package carriers are to be used, an account number will be assigned for each carrier. Contractor 

is required to ship IRS copies using the IRS designated carrier(s) and their assigned account number(s), or the 

contractor will be responsible for any additional shipping costs incurred by the Government.

Contractors are required to use a two-part manifest shipping report for each carrier that includes both a summary 

page and detailed shipping pages. The summary page is compiled using the information from the detailed 

shipping pages. The summary page must include the following information: 1) ship date; 2) shipper name; 3) 

complete address; 4) account number; 5) requisition number; and 6) totals for number of pieces and weight 

categorized by zone with grand totals for each. 

 

The detailed shipping pages should include the following information for each package listed: 1) account number; 

2) consignee’s name; 3) complete consignee address; 4) zone; 5) weight; and 6) the matching shipper receipt 

portion of the traceable label. The original copy of the report should accompany the shipment. 

The contractor must notify UPS of the amount to be picked up in order for the carrier to provide adequate 

equipment for the pickup.

Email Notification: When an email address is present in the .csv distribution files, the contractor is required to 

send a same-day email notification of the shipment to the email address listed. All email notifications must 

include the following: IRS product short title; scheduled delivery date; recipient’s name and address; number of 

packages; type of service; weight; SPC tracking number and a link to the SPC website; and reference numbers 

(reference field 1 (GPO jacket number and IRS requisition number) and reference field 2 (IRS type of account and 

account number (i.e., TF123456 or p123456789, as applicable)). (See EXHIBIT 6.)

NOTE: All returned emails should be set to automatically forward to: wi.tdfps.upsundelive@irs.gov. 

Domestic Mail (DM): Mailings (from the .csv file) must be made at Parcel Select postage rates, as applicable. 

The DM transportation mode applies when:

 An address contains a P.O. Box and a street address is not present within the same line in the distribution 

(.csv) file.

 An address is an APO, FPO, or U.S. Post Office destination. 

The contractor must comply with all U.S. Postal Service regulations/requirements governing the preparation of 

Parcel Select rate mailings which are in effect at the time of the mailing, including the issuance of the required 

USPS forms (mailing statements), the weighing of shipments (mail manifests), etc. Contractor must contact the 

appropriate USPS personnel to make all necessary arrangements to deliver the containers mailing via USPS.

Mailings that do not qualify for Parcel Select postage rates must be mailed reimbursable Standard Post. 

Contractor must create the Standard Post mailing label that must contain the same information and format 

required for the Parcel Select label – excluding the Parcel Select mailing indicia. Contractor must apply the 

appropriate postage to each mailing. Contractor will be reimbursed for Standard Post postage by submitting a 

properly completed Postal Service (or equivalent) form with billing invoice. 
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172-S (02/25) 

The contractor is cautioned that “Postage and Fees Paid” Parcel Select indicia may only be used for the purpose of 

mailing material produced under this contract.

Intelligent Mail package barcode (IMpb): Contractor must be an approved USPS Full Service Intelligent Mail 

package barcode provider. Contractor must meet all IMpb preparation and postage documentation requirements as 

required in the Domestic Mail Manual at time of mailing. All mail must be presented under the contractor 

obtained Mailer ID – no exceptions. Contractor must sort mail to effectively maximize all USPS eligible 

discounts.

Priority Mail (if required): A container label will be provided for any container which must be shipped priority 

mail. The contractor must print the necessary quantity of priority mail labels required. Priority mail labels must 

be affixed to the top of each container. Hand stamping of priority mail containers is strictly prohibited. IRS 

priority mail must be entered into the contractor’s local post office for mailing. Contractor will provide manifests 

for delivered permit mail labels. The contractor must prepare the appropriate postal service forms for turnover to 

the local postal authorities.

When using permit imprint mail, the contractor must complete GPO Form 712 – Certificate of Conformance 

(Rev. 10-15) and the appropriate mailing statement(s) supplied by USPS. A fillable GPO Form 712 – Certificate 

of Conformance can be found at: https://www.gpo.gov/how-to-work-with-us/vendors/forms-and-standards. 

Motor Freight (MF): Contractor must ship via motor freight when the total shipping weight to a single destination 

is 750 pounds or more, unless otherwise instructed by the Government. All motor freight shipments will be 

completed by an Internal Revenue Bill of Lading. IRBL(s) will be furnished to the contractor electronically by 

the IRS Postal & Transport Policy Office. The contractor will be required to complete information, including but 

not limited to: total weight of shipment; number of containers; and number of pallets on the IRBL(s) prior to 

shipment.

The IRBL(s) will have designated carriers identified that provide special negotiated freight rates for IRS 

shipments. The contractor must not change the designated carrier(s) without prior written approval from the IRS. 

If an IRBL(s) is not provided at least two (2) workdays prior to the shipment date, the contractor must 

immediately notify Tamara Franklin at (309) 556-5017 or Tamara.M.Franklin@irs.gov or Roy Murdoch at (309) 

556-5076 or Roy.M.Murdoch@irs.gov to make arrangements to receive IRBLs. In the event the designated 

carrier(s) cannot be utilized, or if the contractor experiences a problem with the designated carrier(s), the 

contractor must immediately contact Tamara Franklin or Roy Murdoch to obtain alternate carrier(s) authorization. 

If the contractor uses a carrier other than the designated carrier without prior written approval from the IRS, the 

contractor will be held responsible for any additional shipping costs incurred.

NOTE: Occasionally, the IRS will require the contractor to ship multiple print orders via a single IRBL. When 

this is required, the IRS will notify the contractor accordingly. 

Multiple Truckload Shipments: Whenever possible, full truckloads should be utilized (i.e., use a full truckload and 

a partial truckload rather than two partial truckloads). The contractor will be provided multiple IRBLs for 

shipments to an individual destination exceeding a truckload. Only one bill of lading should be released for each 

truckload.

Within one (1) workday of completion of shipping, the contractor must email IRBLs containing truckers’ 

signatures to the publishing services specialist specified on the print order. In addition, contractor must notify IRS 

of any unused IRBL numbers furnished under this contract. Notification of unused IRBL numbers must be 

emailed to the publishing services specialist specified on the print order. 
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NOTE: The contractor is accountable to the IRS for all IRBL(s) furnished under this contract. Use of IRBLs for 

shipments not authorized by the IRS is strictly prohibited. Any unused bills of lading must be destroyed by the 

contractor.

IRS Shipping/Mailing Documentation: The contractor must update the Electronic Form 2040 and transmit (via

email) to IRS, every day the product ships, on a computer using a “full version” of Adobe Acrobat DC

Professional (or more recent) software. Any delay or missed input could result in delay of payment. The 

contractor must update the shipping status, ship quantity, and date shipped fields with their information as per 

instructions included in the Form 2040 PDF. If there is any information missing or incorrect, contractor must

contact the publishing services specialist specified on the print order.

Within three (3) workdays of the final turnover of mail packages to the USPS, the contractor must complete and 

submit to IRS (via email) a PDF file containing Form 13456 and all related postal paperwork. The PDF should be 

sent in a single email, when possible, and the total file size of the email must be less than 10 MB. If the email size 

is 10 MB or larger, multiple emails must be used. Form 13456 is provided as a fillable PDF file. The IRS will 

complete the fields in the “IRS Use Only” section of the form prior to emailing the form to the contractor. If there

is any information missing or incorrect, contractor must contact the publishing services specialist specified on the 

print order.

The PDF submitted to the IRS must contain Form 13456 and all related postal paperwork that has been combined 

into a single PDF. Scanning Form 13456 is strictly prohibited. Contractor must fill out the provided PDF file for 

Form 13456, add the postal paperwork (which can be scanned) to the PDF file, save, and submit to IRS. 

The contractor must complete Form 13456 in accordance with instructions on the form and enter accurate 

information in the following fields: name of contractor, contact person at contractor, telephone number of contact 

person, email of contact person, number of pages in the combined email, date the email was sent, and the 

wave/phase number (if applicable). The wave/phase number is used to show the number of mailings in the event

of staggered shipments on a print order for the appropriate requisition number. (NOTE: The Government does not 

anticipate requiring staggered shipments.) In addition, the contractor is responsible for capturing six (6) data 

elements from every postage statement (i.e., USPS Form 3602, 3602-R, 3600) and entering this information in the 

appropriate places on Form 13456. The six (6) elements are: (1) zip code of post office used for mailing, (2) date 

on postage statement, (3) pieces mailed, (4) copies mailed, (5) postage amount, and (6) postage statement type.

Prior to emailing the combined PDF file, the contractor must rename the file. The file must be named using nine 

(9) digits of the requisition number (second requisition number specified in the “REQ. NO.” box on the individual 

print order), post office zip code, first mailing statement date, last mailing statement date, and “.pdf”. (See below.)

In the event that both mailing statement dates are the same, the first and last dates in the file name can also be the 

same. (Example: For requisition number 2010-12345, the file name will be: 2010-12345_16625_01-02-10_01-

15-10.pdf) 

If the file size is 10 MB or larger, the contractor must create multiple PDF files and add a suffix to the file name 

starting with the letter “a” then “b”, etc. (Example: 2010-12345_16625_01-02-10_01-15-10a.pdf). The contractor 

is also responsible for the accuracy of the information returned to the IRS. Any delay or missing data could result 

in a delay of payment.

All postage statements (i.e., USPS Forms 3600s, 3602s, 3605s and USPS Form 8125, PVDS) must contain the 

IRS Agency Cost Code “67039” in the “Federal Agency Cost Code” box. The GPO jacket number must be 

included in the mailer information located in the upper portion of the postage statement. 

The email must contain only Form 13456 and associated postage statements for the designated requisition/print 

order number. Contractor must not combine postage associated with multiple print order/requisition numbers in a 

single email transmission. The PDF must be emailed to the publishing services specialist specified on the print 

order. 
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172-S (02/25) 

Upon completion of each order, contractor must notify the ordering agency (on the same day the order 

ships/mails) via email to the address indicated on the print order. The subject line of the email shall be 

“Distribution Notice for Program 172-S, Print Order XXXXX, Jacket Number XXX-XXX.” The notice must 

provide all applicable tracking numbers, shipping/mailing method, and title of publication. Contractor must be 

able to provide copies of all shipping/mailing receipts upon agency request.

Within 10 workdays of completion of each order, an itemized copy of each billing invoice must be emailed to the 

publishing services specialist specified on the print order.

All expenses incidental to picking up and returning material (as applicable) and furnishing sample copies must be 

borne by the contractor.

SCHEDULE: Adherence to this schedule must be maintained. Contractor must not start production of any job 

prior to receipt of the individual print order (GPO Form 2511).

Print orders will be emailed to contractor. 

No definite schedule for placement of orders can be predetermined. 

The following schedules begin the workday after notification of the availability of print order and furnished 

material; the workday after notification will be the first workday of the schedule.

Regular Schedule – 

 Orders up to and including 1,000,000 copies: Contractor must complete production and distribution 

within six (6) workdays of notification of the availability of print order and furnished material. 

 Orders over 1,000,000 copies up to and including 5,000,000 copies: Contractor must complete 

production and distribution within eight (8) workdays of notification of the availability of print order and 

furnished material. 

 Orders over 5,000,000 copies: Contractor must complete production and distribution within 10 workdays

of notification of the availability of print order and furnished material. 

Accelerated Schedule – Approximately 5% of all orders issued will require an accelerated schedule. 

 Orders up to and including 1,000,000 copies: Contractor must complete production and distribution 

within four (4) workdays of notification of the availability of print order and furnished material. 

 Orders over 1,000,000 copies up to and including 5,000,000 copies: Contractor must complete 

production and distribution within six (6) workdays of notification of the availability of print order and 

furnished material. 

 Orders over 5,000,000 copies: Contractor must complete production and distribution within eight (8)

workdays of notification of the availability of print order and furnished material. 

In addition to the regular and accelerated schedules specified above, the following will apply – 

 One (1) additional workday will be allowed on individual orders requiring TAC/POD or TFOP 

distribution. 

 Two (2) additional workdays will be allowed on individual orders requiring TAC/POD and TFOP

distribution.
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172-S (02/25) 

The ship/deliver date indicated on the print order is the date products ordered for shipping/mailing f.o.b. 

contractor’s city must be picked up by small package carrier, specified motor freight carrier, and/or delivered to 

the U.S. Postal Service. 

Unscheduled material such as shipping documents, receipts or instructions, delivery lists, labels, etc., will be 

furnished with the order or shortly thereafter. In the event such information is not received in due time, the 

contractor will not be relieved of any responsibility in meeting the shipping schedule because of failure to request 

such information.

For compliance reporting purposes, the contractor must notify the U.S. Government Publishing Office of the date 

of shipment or delivery – as applicable. Upon completion of each order, contractor must contact the Shared 

Support Services Compliance Section via email at: compliance@gpo.gov or via telephone at: (202) 512-0520. 

Personnel receiving email or call will be unable to respond to questions of a technical nature or to transfer any 

inquiries. 
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172-S (02/25)

SECTION 3. – DETERMINATION OF AWARD

The Government will determine the lowest bid by applying the prices offered in the “SCHEDULE OF PRICES”

to the following units of production which are the estimated requirements to produce one (1) year’s production 

under this contract. These units do not constitute, nor are they to be construed as, a guarantee of the volume of 

work which may be ordered for a like period of time.

PREMIUM PAYMENTS: Orders requiring an accelerated production schedule will be paid for at the premium 

rate in accordance with the contractor’s offered percentage in the “SCHEDULE OF PRICES.”

When a premium payment is authorized, it will be indicated on the print order. All other orders will be placed 

with the regular schedule and paid for at the basic prices offered.

Percentages offered for premium priced work are additional to the basic prices offered for units of work. 

Premium payments, when authorized, will apply to all items in the “SCHEDULE OF PRICES” excluding those 

under II. PAPER.

Failure of the contractor to deliver work at the time specified will result in disallowance of premium payments 

that were anticipated, and the contractor will not list such items on the billing invoice.

It is estimated that 5% of the orders placed on this contract will require an accelerated schedule. Premium 

payments for an accelerated schedule will be evaluated for award. Evaluation will be affected by applying the 

percentage increase offered for the accelerated schedule under VI. PREMIUM PAYMENTS to 5% of the prices 

offered for all items in the “SCHEDULE OF PRICES” excluding those under II. PAPER.

The following item designations correspond to those listed in the “SCHEDULE OF PRICES.”

(1) (2)

I. (a) 1. 7 1,243

2. 80 28,338

3. 18 48,064

(b) 1. 33 3,693

2. 4 80

(c) 1. 24 493

2. 4 79

(1) (2) (3)

II. (a) 19,410 330 151

(b) 10,171 3,363 342

III. (a) 17,991

(b) 2,157

(c) 200

(d) 72,371

IV. (a) 10,600

(b) 181
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172-S (02/25)

THIS PAGE IS INTENTIONALLY BLANK.
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172-S (02/25) 

SECTION 4. – SCHEDULE OF PRICES

Bids offered are f.o.b. contractor’s city. 

Prices must include the cost of all required materials and operations for each item listed in accordance with these 

specifications.

Bidder must make an entry in each of the spaces provided. Bids submitted with any obliteration, revision, or 

alteration of the order and manner of submitting bids may be declared non-responsive. 

An entry of NC (No Charge) shall be entered if bidder intends to furnish individual items at no charge to the 

Government. 

Bids submitted with NB (No Bid), NA (Not Applicable), or blank spaces for an item may be declared nonresponsive.

The Contracting Officer reserves the right to reject any offer that contains prices for individual items of 

production (whether or not such items are included in the DETERMINATION OF AWARD) that are inconsistent 

or unrealistic in regard to other prices in the same offer or to GPO prices for the same operation if such action 

would be in the best interest of the Government.

All invoices submitted to the GPO shall be based on the most economical method of production. 

Fractional parts of 1,000 will be prorated at the per-1,000 rate. 

Bids for each “format” shall be as outlined in “SECTION 2. – SPECIFICATIONS.” 

Cost of all required paper must be charged under II. PAPER.

I. PRINTING AND BINDING: Prices offered shall include the cost of all required materials and operations 

necessary for the printing and binding of the products listed in accordance with these specifications. 

Prices submitted for line items I.(b) and (c) must including folding to 8-1/2 x 11”. All other folding for 

Formats A, B, and C must be charged under line item III. (a). 

Makeready Running Per 

and/or Setup 1,000 Copies 

(1) (2) 

(a) Format A – 

1. Printing face only in black ink.............................. per product......$___________ $___________

2. Printing face and back in black ink....................... per product......$___________ $___________

3. Printing in a second ink color

not charged for under line items I.(a)1. and I.(a)2. .....per side......$___________ $___________

 

______________

(Initials)

Contractor’s billing invoices must be itemized in accordance with the line items in the “SCHEDULE OF 

PRICES.” Failure to submit invoices as required may result in delay of payment or rejection of invoice.
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172-S (02/25) 

Makeready Running Per 

and/or Setup 1,000 Copies 

(1) (2) 

(b) Format B – 

1. Printing face and back in black ink....................... per product......$___________ $___________

2. Printing in a second ink color

not charged for under line item I.(b)1......................... per side......$___________ $___________ 

(c) Format C – 

1. Printing face and back in black ink....................... per product ......$___________ $___________

2. Printing in a second ink color

not charged for under I.(c)1. ....................................... per side......$___________ $___________

II. PAPER: Payment for all paper supplied by the contractor under the terms of these specifications, as ordered 

on the individual print orders, will be based on the cut form number of leaves furnished for the products 

ordered in the applicable “format” group. The cost of any paper required for makeready or running spoilage 

must be included in the prices offered. 

Computation of the net number of leaves will be based on the following: Each cut form size.

Per 1,000 Leaves

 Format A Format B Format C 

 (1) (2) (3) 

(a) White/Natural Shade Newsprint

(27.7 or 30-lb. – at contractor’s option) .............. $___________ $___________ $___________

 (b) White Writing (20-lb.)......................................... $___________ $___________ $___________

 

III. ADDITIONAL OPERATIONS: Prices offered for each of the following items must be all-inclusive for the 

performance of operations that are additional to those specified under I. PRINTING AND BINDING, as 

applicable, and must include the cost of all required materials and operations necessary, in accordance with 

these specifications.

(a) Folding to 8-1/2 x 5-1/2” or 8-1/2 x 3-2/3” ..........................................per 1,000 copies......$___________

 (b) Perforating (maximum of three lines per form).................................... per 1,000 copies......$___________

 (c) Shrink-film wrapping .................................................................................. per package......$___________

 (d) Banding with kraft paper bands........................................................................ per band......$___________

______________

(Initials) 
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172-S (02/25)

IV. PACKING AND DISTRIBUTION: Prices must be all-inclusive, as applicable, and must include the cost of 

packing; shipping containers; all necessary wrapping and packing materials; labeling and marking; and 

distribution, in accordance with these specifications. 

(a) Packing and sealing shipping containers................................................... per container......$___________

(b) Palletizing........................................................................................................ per pallet......$___________

V. PAPER WEIGHT: When JCP Code A15 is ordered, it is the contractor’s option to use either 27.7 lb. or 30 

lb. stock; however, the paper weight must remain consistent through the term of the contract. Contractor must 

state below the paper weight that will be furnished through the term of the contract. 

White/Natural Shade Newsprint, basis weight: __________________ lbs. per 500 sheets, 24 x 36”, equal to 

JCP Code A15. 

VI. PREMIUM PAYMENTS: Premium payments, when authorized, will apply to all line items except those 

under II. PAPER. Percentage increase will apply to all orders that require an accelerated schedule.

Percentage increase........................................................................................................................ __________%

______________

(Initials)
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172-S (02/25) 

SHIPMENTS: Shipments will be made from: City ________________________ State ____________________.

The city(ies) indicated above will be used for evaluation of transportation charges when shipment f.o.b. 

contractor’s city is specified. If no shipping point is indicated above, it will be deemed that the bidder has selected 

the city and state shown below in the address block, and the bid will be evaluated and the contract awarded on 

that basis. If shipment is not made from evaluation point, the contractor will be responsible for any additional 

shipping costs incurred.

DISCOUNTS: Discounts are offered for payment as follows: __________ Percent ___________ Calendar Days. 

See Article 12 “Discounts” of Solicitations Provisions in GPO Contract Terms (Publication 310.2).

AMENDMENT(S): Bidder hereby acknowledges amendment(s) number(ed) ____________________________.

BID ACCEPTANCE PERIOD: In compliance with the above, the undersigned agree, if this bid is accepted 

within ____________ calendar days (60 calendar days unless a different period is inserted by the bidder) from the 

date for receipt of bids, to furnish the specified items at the price set opposite each item, delivered at the 

designated point(s), in exact accordance with specifications. Failure to provide a 60-day bid acceptance period 

may result in expiration of the bid prior to award.

BIDDER’S NAME AND SIGNATURE: Unless specific written exception is taken, the bidder, by signing and 

submitting a bid, agrees with and accepts responsibility for all certifications and representations as required by the 

solicitation and GPO Contract Terms – Publication 310.2. When responding by email, fill out and return one copy 

of all pages in “SECTION 4. – SCHEDULE OF PRICES,” including initialing/signing where indicated. Valid 

electronic signatures will be accepted in accordance with the Uniform Electronic Transactions Act, §2. Electronic 

signatures must be verifiable of the person authorized by the company to sign bids. Failure to sign the signature 

block below may result in the bid being declared non-responsive. 

Bidder _____________________________________________________________________________________

 (Contractor Name) (GPO Contractor Code)

___________________________________________________________________________________________

 (Street Address)

___________________________________________________________________________________________

 (City – State – Zip Code)

By ________________________________________________________________________________________

 (Printed Name, Signature, and Title of Person Authorized to Sign this Bid) (Date)

___________________________________________________________________________________________

 (Person to be Contacted) (Telephone Number)

___________________________________________________________________________________________

(Email Address) (Fax Number)

___________________________________________________________________________________________

THIS SECTION FOR GPO USE ONLY

Certified by: __________ Date: __________ Contracting Officer: __________ Date: __________

(Initials) (Initials)

___________________________________________________________________________________________
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172-S (02/25) EXHIBIT 1

IRS FORM 2040
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172-S (02/25) EXHIBIT 2
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172-S (02/25)

EXHIBIT 3 Page 1 of 2

IRS FORM 13456
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172-S (02/25) EXHIBIT 3 Page 2 of 2

IRS FORM 13456
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172-S (02/25) EXHIBIT 4

IRS FORM 6153
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172-S (02/25) EXHIBIT 5 IRS DOCUMENT 12321
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172-S (02/25) EXHIBIT 6
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172-S (02/25) EXHIBIT 7

IRS DOCUMENT 12336
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172-S (02/25) EXHIBIT 

8

GPO FORM 3674