2022 Abstract

Prog: 851-s

Title: Internal Revenue Manuals

Agency: Internal Revenue Service

Term: Beginning and ending date of award 01.31.24

BASIS OF

ITEM NO. DESCRIPTION AWARD UNIT RATECOST UNIT RATECOST UNIT RATECOST UNIT RATE COST

I. TABLE OF CONTENTS AND GRAPHICS:

1. Table of Contents Page: Preparation of Table

of Contents includes TRIDOC headings from 

the XML text files, reversing the sequence

number and title, and all related processing.

(a) First page of Table of Contents...................... 528 5.00 2,640.00 3.47 1,832.16 3.15 1,663.20 2.56 1,351.68

............................per page........................

(b) Each additional page of Table of Contents......

............................per page........................ 692 2.50 1,730.00 3.47 2,401.24 3.15 2,179.80 2.56 1,771.52

2. Graphics:

(a) PDF Graphics files, including all related

processing..........per graphic....................... 156 5.00 780.00 3.47 541.32 3.15 491.40 2.56 399.36

(b) Reduction of enlargement of PDF graphics.....

............................per graphic..................... 112 2.50 280.00 1.88 210.56 1.60 179.20 1.28 143.36

(c) Converting PDF graphics to grayscale............

........................per graphic........................ 64 2.50 160.00 1.88 120.32 1.60 102.40 1.28 81.92

II. FORMATS:

(a) One-time charge (per contract) for development

of initial format for all products............

....................one-time charge...................... 1 10,000.00 10,000.00 4000.00 4,000.00 N/C 0.00 N/C 0.00

(b) Development of new format........per format... 1 5,000.00 5,000.00 1250.00 1,250.00 1,200.00 1,200.00 1,000.00 1,000.00

(c) Change to existing format, including new tags 307.14

and DTD updates.........per tag...................... 1 1,000.00 1,000.00 400.00 400.00 375.00 375.00

III. PUBLISHING DATABASE OUTPUT:

(a) XML files via electronic transmission.............

.....................per 1,000 characters................ 92024 1.00 92,024.00 0.60 55,214.40 0.27 24,846.48 0.20 18,404.80

(b) GIF graphics files via electronic transmission..

.......................per graphic.......................... 436 1.00 436.00 1.91 832.76 2.35 1,024.60 1.10 479.60

(c) PDF files via electronic transmission.............

.............................per page........................ 46068 10.00 460,680.00 9.25 426,129.00 8.80 405,398.40 7.20 331,689.60

(d) Files saved onto CD-R (including cost of disc

and packing)..........per disc.......................... 1 100.00 100.00 150.26 150.26 20.00 20.00

IV. PRINTING:

(a) Printing in black.........per page.....................

(1) Makeready and/or Setup 1776 N/C 0.00 8.37 14,865.12 N/C 0.00 N/C 0.00

(2) Running Per 1,000 Copies 1027 250.00 256,750.00 33.50 34,404.50 35.00 35945.00 25.39 26,075.53

(b) Printing in one additional color other than 

black............per color/per page....................

(1) Makeready and/or Setup 18 N/C 0.00 13.95 251.10 N/C 0.00 N/C 0.00

(2) Running Per 1,000 Copies 2 N/C 0.00 64.00 128.00 95.00 190.00 76.95 153.90

V. BINDING:

(a) Loose-leaf products over 1 leaf up to and 

including 32 leaves..........per copy................ 100 N/C 0.00 0.39 39.00 N/C 0.00 N/C 0.00

(b) Loose-leaf products over 32 leaves up to and

including 128 leaves..........per copy.............. 1149 N/C 0.00 0.63 723.87 1.00 1,149.00 0.05 57.45

(c) Loose-leaf products over 128 leaves..............

.............................per copy........................ 30 N/C 0.00 0.89 26.70 0.82 24.60 0.68 20.40

(d) Saddle stitched products...........per copy....... 200 N/C 0.00 0.09 18.00 N/C 0.00 N/C 0.00

(e) Drilling......................per 1,000 leaves.......... 2 N/C 0.00 N/C 0.00 30.00 60.00

ADVANTAGE MAILING

Anaheim, CA

NPC, INC.

Claysburg, PA

DATA RECOGNITION

Maple Grove, MN

CURRENT CONTRACTOR

NPC, INC.

Page 1 of 2
2022 Abstract

Prog: 851-s

Title: Internal Revenue Manuals

Agency: Internal Revenue Service

Term: Beginning and ending date of award 01.31.24

BASIS OF

ITEM NO. DESCRIPTION AWARD UNIT RATECOST UNIT RATECOST UNIT RATECOST UNIT RATE COST

ADVANTAGE MAILING

Anaheim, CA

NPC, INC.

Claysburg, PA

DATA RECOGNITION

Maple Grove, MN

CURRENT CONTRACTOR

NPC, INC.

VI. ADDITIONAL OPERATIONS:

One-time setup charge (per contract) for 

SFTP setup, email communication, 

distribution, and consolidation system..........

...........................one-time charge............... 1 N/C 0.00 500.00 500.00 N/C 0.00 N/C 0.00

VII. PACKING AND DISTRIBUTION:

(a) Creating and affixing inner address label........

..........................per label........................... 636 2.50 1,590.00 0.82 521.52 5.00 3,180.00 1.00 636.00

(b) Creating and affixing outer address label........

...........................per label.......................... 652 2.50 1,630.00 1.82 1,186.64 5.00 3,260.00 1.00 652.00

(c) Inserting copies up to 2 pounds into Kraft

envelopes...............per envelopes................ 368 2.50 920.00 1.75 644.00 1.10 404.80 0.40 147.20

(d) Quantities over 2 pounds, up to 12 pounds, 

packed in cushioned shipping bags or 

wrapped in shipping bundles (maximum 

gross weight 14 pounds).....per bag or bundle 64 2.50 160.00 2.02 129.28 2.00 128.00 1.05 67.20

(e) Quantities over 12 pounds, up to 24 pounds,

wrapped in shipping bundles or packed in 

snall shipping containers (maximum gross

weigh 27 pounds)...........per bundle or 

container................................................... 40 2.50 100.00 3.16 126.40 3.00 120.00 1.70 68.00

(f) Quantities over 24 pounds, up to 36 pounds,

packed in shipping containers (maximum 

gross weight 40 pounds)...per container........ 248 5.00 1,240.00 3.99 989.52 5.25 1,302.00 2.60 644.80

(g) Pallets for bulk shipments......per pallet......... 4 25.00 100.00 30.00 120.00 25.00 100.00 17.86 71.44

CONTRACTOR TOTALS $837,320.00 $547,755.67 $483,343.88

DISCOUNT 0.50% $4,186.60 0.00% 0.00 0.25% $1,208.36

DISCOUNTED TOTALS $833,133.40 $547,755.67 $482,135.52

AWARDED

Due to extensive revisions,

total contract prices 

will not be shown.

Page 2 of 2
Program 851-S Page 1 of 30 

Specifications by CDC

Reviewed by MRN

U.S. GOVERNMENT PUBLISHING OFFICE

Washington, DC 

GENERAL TERMS, CONDITIONS, AND SPECIFICATIONS

For the Procurement of 

Internal Revenue Manuals

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

Internal Revenue Service

Single Award

TERM OF CONTRACT: The term of this contract is for the period beginning the Date of Award, and ending

January 31, 2024, plus up to two (2) 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.

The term of the first (base) contract year is expected to be approximately 13 months. Unless waived by the agency, 

the period from Date of Award to January 31, 2023, shall be used by the contractor to establish/perform all 

necessary operations in preparation of live production on or about February 1, 2023. The contractor shall plan 

and implement the actions necessary for the startup of full contract operations. 

BID OPENING: Bids shall be opened at 11: 00 a.m., prevailing Washington, DC Time, on January 12, 2023 at the 

Government Publishing Office, Washington, DC. (Due to the COVD-19 pandemic, this will NOT be a public bid 

opening.) 

BID SUBMISSION: Due to the COVID-19 pandemic, the physical office, Washington, DC, will NOT be open to 

the public. Based on this, bidders must submit 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. 

BIDDERS, PLEASE NOTE: This program was formerly Program 370-S. 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 Cecilia Dominguez Castro on (202) 512-0418 or at 

cdominguezcastro@gpo.gov. 
Internal Revenue Manuals Page 2 of 30 

851-S (01/24) 

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 Pub. 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.p 

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

SUBCONTRACTING: Subcontracting is not allowed. 

GPO IMPRINT REQUIREMENTS: The GPO imprint requirement, GPO Contract Terms, Supplemental 

Specification, No. 9 is waived. 

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

specifications: 

Product Quality Levels: 

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

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

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/ 

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 three (3) years as a result of, and including, any extension 

added under this clause. Further extension may be negotiated under the “EXTENSION OF CONTRACT TERM” 

clause. See also “ECONOMIC PRICE ADJUSTMENT” for authorized pricing adjustments(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. 
Internal Revenue Manuals Page 3 of 30

851-S (01/24)

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 Date of Award to January 31, 2024, 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. 

The term of the first contract year (base year) is expected to be approximately 13 months; however, the economic 

price adjustment will be based on the date of actual production. Actual production begins February 1, 2023.

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 (3) 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 October 31, 2022, 

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.

SENSITIVE BUT UNCLASSIFIED (SBU): Any Government information made available, which is marked 

“Official Use Only” on the print order or on any part of the furnished material, shall be used only for the purpose 

of carrying out the provisions of this contract and shall not be divulged or made known in any manner to any person 

except as may be necessary in the performance of the contract. All copies must be accounted for and waste sheets 

and printing plates destroyed beyond recognition or reconstruction. 

SECURITY OF DATA: The contractor shall not release or sell to any person any technical or other data received 

from the Government under this contract; nor shall the contractor use the data for any purpose other than that for 

which it was provided to the contractor under the terms of the contract.

DATA RIGHTS: All data and materials furnished and produced in the performance of this contract shall be the 

sole property of the Government. The contractor agrees not to assert rights or to establish any claim to such data in 

whole or in part in any manner or form, or to authorize others to do so, without prior written consent of the 

Contracting Officer.

Information contained in all source documents and other media provided by the Government is the sole property of 

the Government.
Internal Revenue Manuals Page 4 of 30 

851-S (01/24) 

WARNING: All contractor employees performing on this contract are required to be U.S. citizens. The contractor 

is prohibited from producing or distributing the products produced under this contract outside of the official orders 

(i.e., cannot produce for their own use, sale, or other uses, including marketing, promotion, or other uses). 

The contractor shall not retain or distribute, in any form, any part of the materials furnished by the Government 

which are not consumed in the preparation of the work or which are generated as a result of this contract. Proper 

precautions shall be taken to ensure that all Government supplied materials are protected from damage. The 

Government furnished materials shall be returned in the same condition as originally furnished. 

Proper control and handling must be maintained at all times to prevent any information, data, or materials required 

to produce the products ordered under these specifications from falling into unauthorized hands. 

All erroneous copies produced by the contractor are to be destroyed by means of abrasive destruction, burning, 

shredding, or other method that guarantees complete protection against access and in accordance with the level of 

security designated by the agency. (See “DISPOSAL OF WASTE MATERIALS.”)

DISPOSAL OF WASTE MATERIALS: Subcontracting for the disposal of waste materials is not allowed. The 

contractor is required to demonstrate how all waste materials used in the production of classified information will 

be definitively destroyed, i.e., burning, pulping, shredding, macerating, or other suitable similar means appropriate 

for the type of classification. Electronic records must be definitively destroyed in a manner that prevents 

reconstruction. Definitively destroying the records means the material cannot be reassembled and used in an 

inappropriate manner in violation of law and regulations. 

The contractor, at a minimum, must crosscut shred all documents into squares not to exceed 1/4 inch. All documents 

to be destroyed cannot leave the security of the building and must be destroyed at contractor’s printing site. The 

contractor must specify the method planned to dispose of the material. 

All disposal/destruction must be performed on site at the contractor’s facility. 

SAFEGUARDS: In performance of the contract, the contractor agrees to comply and assume responsibility for 

compliance by its employees, with the following requirements: 

1. Any Government information which is made available, or to which access is provided, and which is considered 

to be, or which is marked "Official Use Only," shall be used only for the purpose of carrying out the provisions 

of the contract, and shall not be divulged or made known in any contract. Disclosure to anyone other than an 

officer or employee of the contractor at any tier shall require prior written approval. Requests to make such 

disclosures must be addressed to the Contracting Officer. 

2. All copies must be accounted for, and waste sheets, printing plates, and excess warehouse stock must be 

destroyed beyond recognition or reconstruction (see “DISPOSAL OF WASTE MATERIALS”). 

3. Shipments must be securely wrapped in opaque material with no indication on the mailing label that "Official 

Use Only" material is enclosed.

4. Direct distribution shipments must be made by a traceable means-- commercial freight, small package carrier, 

air freight forwarder, certified/registered mail, etc. (as specified by IRS).

5. Storage of contractor’s printed issuances to produce the items ordered, like negatives, printing plates, and 

magnetic tapes, must be in secured areas to prevent unauthorized access.

6. A computer data security system must be in place to prevent unauthorized access.
Internal Revenue Manuals Page 5 of 30

851-S (01/24)

PREAWARD SURVEY: In order to determine the responsibility of the contractor, the Government reserves the 

right to conduct an on-site preaward survey at the contractor'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)

The 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.

PREAWARD PRODUCTION PLANS: As part of the preaward survey, the contractor shall present, in writing, 

to the Contracting Officer within five (5) workdays of being notified to do so by the Contracting Officer or his/her 

representative, detailed plans for each of the following activities. The workday after notification to submit will be 

the first day of the schedule. If the Government requests additional information after review of plans, the contractor 

must submit updated plans within two (2) workdays of request.

THESE PROPOSED PLANS ARE SUBJECT TO REVIEW AND APPROVAL BY THE GOVERNMENT, AND 

AWARD WILL NOT BE MADE PRIOR TO APPROVAL OF SAME. THE GOVERNMENT RESERVES THE 

RIGHT TO WAIVE SOME OR ALL OF THESE PLANS. 

If the Government, during the preaward survey, concludes that the contractor does not or cannot meet all of the 

requirements as described in this contract, the contractor will be declared non-responsive.

Option Years: For each option year that may be exercised, the contractor will be required to review their

production plans and re-submit in writing the above plans detailing any changes and/or revisions that may have

occurred. The revised plans are subject to Government approval. The revised plans must be submitted to the

Contracting Officer or his/her representative within five (5) workdays of notification of the option year being

exercised.

NOTE: If there are no changes/revisions, the contractor will be required to submit to the Contracting Officer or 

his/her representative a statement confirming that the current plans are still in effect.

Quality Control Plan: The contractor shall provide a Quality Control Plan which includes the practices and 

procedures to assure compliance with these specifications that the contractor shall implement upon award of this 

contract. This plan shall describe in detail the in-process controls, sampling, and inspection techniques for all phases 

of production including database management, composition, printing, binding, packaging and labeling, and 

distribution. The plan shall also describe how, when, and by whom the above controls and inspections will be 

performed. The plan shall describe how problems will be reported, the procedures to be followed to rectify 

problems, and actions that will be taken to ensure that problems do not reoccur. 

Security Control Plan: The contractor shall maintain in operation, an effective security system where items by 

these specifications are manufactured and/or stored (awaiting distribution or disposal) to assure against theft and/or 

the product ordered falling into unauthorized hands.
Internal Revenue Manuals Page 6 of 30

851-S (01/24)

The contractor is cautioned that no Government provided information shall be used for non-government business. 

Specifically, no Government information shall be used for the benefit of a third party. 

The Government retains the right to conduct on-site security reviews at any time during the term of the contract.

The plan shall contain at a minimum:

(1) How Government files (data) will be secured to prevent disclosure to a third party.

(2) How all accountable materials will be handled throughout all phases of production.

(3) How the disposal of waste materials will be handled. (See “DISPOSAL OF WASTE MATERIALS.”)

(4) How all applicable Government-mandated security as cited in this contract shall be adhered to by the 

contractor.

Disposal of Waste Materials Plan: The contractor must provide the method planned to dispose of the materials in 

accordance with the requirements specified herein (see “DISPOSAL OF WASTE MATERIAL”) and must include 

the names of all contract officials responsible for the plan describing their duties in relationship to the waste material 

plan.

PREAWARD TEST: Prior to award, the prospective contractor shall be required to successfully demonstrate their 

ability to physically perform the composition and distribution (generation of labels and packing slip) portions of 

this contract. The Government reserves the right to waive the preaward test if there is other evidence that, in the 

opinion of the Contracting Officer, indicates that the contractor being considered for award has the capability to 

successfully produce the items required.

For the preaward test, electronic files representative of the files to be furnished under these specifications will be 

provided on the same media stipulated in these specifications (see “GOVERNMENT TO FURNISH” specified 

herein). 

The test will consist of two parts, orchestrated concurrently, and will include services detailed in the contract 

specifications, as follows:

Part One will cover the composition of the contract: Upon notification to perform the preaward test, the prospective 

contractor will be provided the files for an Internal Revenue Manual (approximately 100 pages) via electronic 

transmission. Within 10 workdays, the contractor shall develop and implement all required programming to perform 

the test, enter the file(s) into their system and, in accordance with these specifications, provide the Government with 

a complete set of fully formatted pages. The fully formatted pages must be furnished via electronic transmission to 

George Valencia, IRS Project Officer (email address to be provided at the time of test). 

Part Two will cover distribution and consolidation: Upon notification to perform the preaward test, the prospective 

contractor will be provided Distribution files for five (5) Internal Revenue Manuals via electronic transmission. 

Within 10 workdays of receipt of files, the contractor shall develop and implement all required programming, and 

within five (5) workdays of development/implementation of required programming, the contractor shall provide to 

the Government all package labels (inner and outer) and packing slips in accordance with these specifications. The 

contractor shall organize the labels and packing slips so that each outer label and the corresponding inner labels and 

packing slips are bound together. For example, an outer label could be placed on an envelope, with the appropriate 

inner labels and packing slips inserted in the envelope. These samples must be sent to: IRS, Attn: George Valencia

1111 Constitution Avenue, Room 6554, Washington, DC 20224.

The Government acceptance period will be up to four (4) workdays for both phases of the preaward test.

The contractor shall notify the Contracting Officer upon completion of the preaward test. 
Internal Revenue Manuals Page 7 of 30 

851-S (01/24) 

In the event the preaward tests are disapproved by the Government, the contractor may by written notice be required, 

at the option of the Government, to submit additional preaward samples, as applicable. In such event, the contractor 

shall, at no cost to the Government, make any necessary changes. Such additional preaward samples shall be 

furnished under the terms and conditions of this contract and within the time specified.

Failure to successfully deliver completed preaward test samples within the stated time period may disqualify the 

contractor from further consideration for award. 

All operations necessary in the performance of this test shall be performed at the facilities in which the contract 

production will be performed. 

No charges will be allowed for costs incurred in the performance of this preaward test.

STANDARDS: The most current issued version of each standard in effect at contract award will be the prevailing 

standard applicable to this contract. ISO 8879, Standard Generalized Markup Language. 

The Internal Revenue Manual is available for review at https://www.irs.gov/irm, or at the IRS Freedom of 

Information Reading Room, 1111 Constitution Avenue, NW, Washington, DC, 20224. 

INSPECTION: The Government has the right to send its officers and employees into the offices and plants of the 

contractor for inspection of the facilities and operations provided for the performance of any work under this 

contract. 

VERIFICATION OF DATABASE AT CONTRACTOR’S FACILITY: At Government’s option, a database 

verification will be performed at the contractor’s facility by Government personnel approximately 60 calendar days 

after award of the contract to verify that specifications have been met. Subsequently, additional verification 

performances may be required at the contractor’s facility during the term of the contract.

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 

Government’s option, this may be held via teleconference. Person(s) that the contractor deems necessary for the 

successful implementation of the contract must be in attendance.

Option Years: For each option year that may be exercised, the Government’s representatives may request a

meeting with the contractor’s representatives to be held at the contractor’s facility to discuss the requirements of

that contract year’s jobs. At Government’s option, this may be held via teleconference. Person(s) that the contractor 

deems necessary for the successful implementation of the contract must be in attendance.

ASSIGNMENT OF JACKETS, PURCHASE, AND PRINT ORDERS: 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 Date of Award through January 31, 2024 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. 
Internal Revenue Manuals Page 8 of 30 

851-S (01/24) 

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

or performance of work shall be made only as authorized by orders issued under 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 above 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 because 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 delivery, the Government may procure this requirement from another source.

The Government may issue orders which provide for 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 under the "ORDERING" clause of this contract. 

PRIVACY ACT NOTIFICATION: This procurement action requires the contractor to do one or more of the 

following: design, develop, or operate a system of records on individuals to accomplish an agency function in 

accordance with the Privacy Act of 1974, Public Law 93-579, December 31, 1974 (5 U.S.C. 552a) and applicable 

agency regulations. Violation of the Act may involve the imposition of criminal penalties as stated in 5 U.S.C. 552a 

(i)(1) CRIMINAL PENALTIES. It is incumbent upon the contractor to inform its officers and employees of the 

penalties for improper disclosure imposed by the Privacy Act of 1974, 5 U.S.C. 552a, specifically, 5 U.S.C. 552a 

(i)(1) CRIMINAL PENALTIES and m(1) GOVERNMENT CONTRACTORS.

PRIVACY ACT

(a) The contractor agrees:

(1) To comply with the Privacy Act of l974 and the rules and regulations issued pursuant to the Act in the 

design, development, or operation of any system of records on individuals in order to accomplish an 

agency function when the contract specifically identifies (i) the system or systems of records and (ii) 

the work to be performed by the contractor in terms of any one or combination of the following: (A) 

Design, (B) development, or (C) operation; 

(2) To include the solicitation notification contained in this contract in every solicitation and resulting 

subcontract and in every subcontract awarded without a solicitation when the statement of work in the 

proposed subcontract requires the design, development, or operation of a system of records on 

individuals to accomplish an agency function; and 

(3) To include this clause, including this paragraph (3), in all subcontracts awarded pursuant to this contract 

which require the design, development, or operation of such a system of records. 
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(b) In the event of violations of the Act, a civil action may be brought against the agency involved where the 

violation concerns the design, development, or operation of a system of records on individuals to 

accomplish an agency function, and criminal penalties may be imposed upon the officers or employees of 

the agency where the violation concerns the operation of a system of records on individuals to accomplish 

an agency function. For purposes of the Act when the contract is for the operation of a system of records 

on individuals to accomplish an agency function, the contractor and any employee of the contractor is 

considered to be an employee of the agency. 

(c) The terms used in this clause have the following meanings:

(1) "Operation of a system of records" means performance of any of the activities associated with 

maintaining the system of records including the collection, use, and dissemination of records.

(2) "Record" means any item, collection or grouping of information about an individual that is maintained 

by an agency, including, but not limited to, his education, financial transactions, medical history, and 

criminal or employment history and that contains his name, or the identifying number, symbol, or other 

identifying particular assigned to the individual, such as a finger or voice print or a photograph. 

(3) "System of records" on individuals means a group of any records under the control of any agency from 

which information is retrieved by the name of the individual or by some identifying number, symbol, 

or other identifying particular assigned to the individual.

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 email 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 before 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.

PAYMENT: Contractor's billing invoices must be approved by the ordering agency before submitting to GPO for 

payment. Immediately upon completion of each order, and not later than 30 calendar days of completion of 

distribution for each order, the contractor shall submit an itemized statement of billing to the ordering agency for 

verification, approval, and signature. The contractor must email their billing invoice and all necessary 

documentation to: george.e.valencia@irs.gov. After agency verification and approval, the contractor must submit 

the approved, signed billing invoice to the U.S. Government Publishing Office. 

Additionally, the contractor must email the approved, signed billing invoice to: cdominguezcastro@gpo.gov and 

ntaylor@gpo.gov. 

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/vendors/how-to-get-paid. 

All contractor billing invoices must be itemized in accordance with the line items in the "SCHEDULE OF PRICES."
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SECTION 2. – SPECIFICATIONS

SCOPE: These specifications cover the establishment, updating, and maintenance of an XML text and graphics 

publishing database, electronic prepress, composition, output of electronic files in various formats, printing,

binding, packing, and distribution.

TITLE: Internal Revenue Manuals.

BACKGROUND: The IRM system is a document system that can be updated at any time. The Government will 

be updating units of issue as small as 2 pages and as large as more than 1,000 pages.

A TRIDOC is the smallest unit in the IRM that can be revised. A TRIDOC consists of any block of type that includes 

a number heading, a title, a date, and any text up to, but not including, the next number heading. Each exhibit in 

the IRM is considered to be a TRIDOC. A TRIDOC may be many pages long, or as small as a single heading. (See 

Exhibit 1.)

Print quantities are based on Government supplied distribution files. Estimated quantities will be indicated on the 

print orders. Exact quantities to be printed shall be determined by the contractor by processing the distribution files 

and adding any quantities for Inspection and/or Blue Label Samples. 

The IRM is structured as follows: Part, Chapter, Section, and five levels of Subsections. For example, IRM 2.4.6.1 

is Part 2, Chapter 4, Section 6, Subsection 1. IRM 2.11.93.2 is Part 2, Chapter 11, Section 93, Subsection 2.

A period of heavy update activity (peak period) for IRM Parts 2, 3, and 21 occurs from September through January 

each year. 

FREQUENCY OF ORDERS: Approximately 600 to 850 orders per year. Order activity may not be consistent 

throughout the year. During peak production periods (September through January each year) over 40 print orders 

may be issued during each week.

The majority of print orders issued for IRM packages will be for composition only and will require no printing.

QUANTITY: Approximately 30 to 2,500 copies per order. 

NUMBER OF PAGES: Approximately 2 to 1,000 pages per order. The majority of orders will be for less than 200 

pages.

TRIM SIZE: 8-1/2 x 11”.

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

Platform: Windows.

Storage Media: Email; SFTP.

Software: XML, MS Excel, Adobe Acrobat. All files will be created in current versions or 

near current versions of the above-mentioned program. 

NOTE: All Government software upgrades (for specified applications) which may occur 

during the term of the contract, must be supported by the contractor.

Fonts: All printer and screen fonts will be furnished/embedded, as applicable.
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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 native application and/or PDF format.

All files and print orders will be furnished via email and/or SFTP.

XML, Label, and Graphic files.

The IRM DTD: Distribution list containing quantity and address information.

Distribution lists for special one-time only distributions.

IRS-established small package carrier account number (provided after award).

“Postage and Fees Paid” mailing indicia (provided after award).

Government Bill of Lading (GBL).

Sample printed products and written instructions.

Identification markings such as register marks, ring folios, rubber stamped jacket numbers, commercial 

identification marks of any kind, etc., must not print on finished product. 

EXHIBITS: The facsimiles shown in the section entitled “EXHIBITS” are representative of the requirements 

which will be ordered under this contract. However, it cannot be guaranteed that future orders will correspond 

exactly to these exhibits.

EXHIBIT 1 – IRM.

EXHIBIT 2 – Graphic with Identifier and “#” to indicate “Official Use Only.”

EXHIBIT 3 – IRM Page with OUO Material Deleted.

EXHIBIT 4 – CCDM pages.

EXHIBIT 5 – IRS Document 12215 – IMDDS Labeling, Packing, and Shipping Instructions.

EXHIBIT 6 – IRS document 12194 – IMDDS shipping Label.

EXHIBIT 7 – Table of Content (Organization and Staffing).

EXHIBIT 8 – Pallet Specifications.

EXHIBIT 9 – Labeling Cartons (containers).

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.

All XML text and graphic database management, composition, printing, and binding services required to manage 

and produce all IRMs and CCDMs in the document system.

All programming, processing, packing, and labeling for the distribution system.

Various administrative tasks, including the preparation of Excel spreadsheets of invoices, billing, and shipping logs.

Special security handling procedures for all “Official Use Only” material supplied and produced under this contract.

Full back-up capability of the entire XML and graphic database. Backup capability shall also be provided for all 

software and equipment used to fulfill these requirements.
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At the conclusion of the contract, the contractor shall return to the Government the complete set of all products 

supplied by the Government for determining page numbering (updated by the contractor for all documents produced 

under this contract), and any camera copy/plates stored by the contractor.

The contractor must be able to accept files electronically via their secure contractor-hosted SFTP server. 

Appropriate log-on instructions and protocol shall be provided by the contractor at time of award. The contractor 

shall provide security, which at a minimum, shall require a unique user ID and password for access.

DATA ENTRY: The Government will supply XML files for updated and new documents via electronic 

transmission. The contractor shall enter these files into the publishing database, deleting the previous version of 

these files. When requested, the contractor shall enter the TRIDOC and Exhibit dates for Complete Revisions into 

the files supplied by the Government. No charges will be allowed for entering the dates into Complete Revisions.

XML files supplied by the Government will contain markup that uses proportional units (e.g., 50*) to indicate 

measurements (column widths) in TABLEs. The contractor shall calculate the column widths of proportional tables 

by dividing the proportional units for each column by the total number of proportional units in all columns, and use 

the quotients as the percentage of the total table width for each column width.

The contractor shall maintain the text database using XML and shall compose typeset pages from the XML files. 

The contractor shall not maintain or update the text files using non-XML or propriety coding and shall not convert 

non-XML files to generate XML files.

Contractor to maintain non-proprietary style sheets and will provide to Government upon request.

The contractor shall parse contractor-updated files and Government supplied XML files to ensure that the files are 

in accordance with the DTD and ISO 8879 prior to composition and printing. 

The contractor shall programmatically verify that all XML table tags used within a TABLE element are appropriate 

based on the COLS attribute and COLSPEC and SPANSPEC tags for that table. This verification shall be done 

prior to composition and printing. The contractor shall NOT use NAMEST and NAMEND attributes in place of 

the COLNAME attribute for an ENTRY that does not span more than 1 column. In TABLE ENTRY tags, if the 

NAMEST attribute is used, the NAMEND attribute must also be used.

The contractor shall programmatically identify and delete XML comments from XML files supplied by the 

Government. The contractor shall delete the comments from the files prior to composition and prior to incorporating 

the files into the database.

Exhibits are graphics, text, and or tables that are located at the end of an IRM. Figures are graphics that are 

incorporated within the textual pages of the IRM.

The XML text files contain identifiers that reference the graphic files. If a graphic is revised or replaced by the 

Government, and the new or revised graphic reference number is not indicated, the contractor shall generate the 

identifier. These identifiers shall be printed at the bottom of the page that the graphic appears on. If a graphic 

contains “Official Use Only” material (as indicated by the GRAPHIC tag attributes), the identifier printed on the 

page shall be followed by a “#” (pound sign). The identifier shall be eight (8) digits. The first five (5) digits of the 

identifier shall be the IRM Catalog Number, followed by a unique three-digit alphanumeric identifier.

The Government will supply PDF graphics files via electronic transmission. The contractor shall enter these files 

into the publishing database.

Some graphics may require reduction, enlargement, and conversion to grayscale, as applicable.

Copy for graphics will be provided indicating the exhibit number and title or figure number and caption (if 

applicable). 
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For graphics that contain “Official Use Only” material (graphics marked with “#”s in the margin), the contractor 

shall indicate that the graphic contains “Official Use Only” material by setting the “RESTRICT” attribute in the 

GRAPHIC tag as appropriate in the XML file. 

The contractor shall typeset and include in the XML text file exhibit numbers, exhibit titles, and figure numbers, 

figure captions, and any text submitted as part of an exhibit as appropriate.

The contractor shall incorporate graphics into their proper position with the textual data during output of electronic 

files. On any page containing a graphic, the contractor shall typeset and print at the bottom of the page the graphic 

identifier. If the graphic contains “Official Use Only” material, a “#” (pound sign) shall be typeset beside the 

identifier. (See Exhibit 2.)

When an IRM is revised, the contractor shall delete from the publishing database any unused graphics previously 

associated with that IRM. No charges will be allowed for deleting the unused graphics.

For existing graphics that require renaming, the contractor shall rename and/or copy the graphics as requested by 

the Government. Copying and/or renaming a graphic will be charged to the line item for reduction or enlargement 

of graphic (line item I.2.(b) in the “SCHEDULE OF PRICES”).

If an IRM is obsoleted, the contractor shall delete all the files associated with that IRM from the publishing database. 

There will be no charge allowed for deleting these obsolete files.

The Table of Contents for IRMs shall be programmatically generated from the TRIDOC headings and their 

numbers. Exhibit Numbers and Titles shall appear in the Table of Contents. The contractor shall process the entire 

unit of issue to produce the Table of Contents. (See Exhibit 7.)

Manual Transmittal pages are cover sheets used to issue all IRM material. Manual Transmittal pages contain textual 

user information and the Distribution Pattern for the transmittal. If no transmittal date is indicated on the print order,

the contractor shall enter the contractual ship date as the transmittal date. (See Exhibit 1.)

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 to the IRS

Project Officer in sufficient time to comply with the shipping schedule.

The 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.

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. 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.)

COMPOSITION: The contractor shall provide full page electronic composition (with graphics in place) for all 

pages produced. (See Exhibits 1, 3, and 4)
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Pagination shall be designed to follow the IRM page design and the GPO Style Manual for widows, table breaks, 

etc.

All composition (text and tabular) shall be identical throughout the product(s) ordered under these specifications.

The IRM's text pages shall be set in Helvetica and Arial typefaces (light, italic, regular, medium, bold condensed), 

6 through 72 point. 

No alternate typefaces will be allowed: However, manufacturers' generic equivalents will be accepted for the above 

typefaces. Each bidder shall list in the bid the name of the generic equivalent typeface(s) and composing machine 

to be used (see “TYPEFACES” in the “SCHEDULE OF PRICES”). 

The GPO reserves the right to require samples of any generic equivalent typefaces offered if it is deemed necessary 

in order to determine the suitability of the offered typefaces.

Unless otherwise specified, the contractor shall follow the GPO Style Manual for the proper use of hyphens, en 

dashes, em dashes, ellipses, en spaces, em spaces, open and close quotes, etc. The GPO Style Manual can be found 

at https://www.govinfo.gov/collection/gpo-style-manual. 

All indentations for the paragraphs shall be accomplished by tags and not fixed spaces. No composition codes shall 

appear in the text files.

The contractor shall provide 100 percent correct hyphenation. The last word of a paragraph cannot be hyphenated, 

and hyphenation is not allowed between columns and/or pages. 

The contractor shall use Webster's Third International Dictionary as the standard for determining correct 

hyphenation points. 

Word spaces shall not exceed 1-em.

IRM and CCDM page layouts are essentially the same, except for placing the appropriate product identification 

(IRM, CCDM) in the page headers and footers.

The contractor shall provide composition of "Official Use Only" text as follows:

A pound sign (#) shall appear to the right of any line of type containing information which cannot be disclosed to 

the general public. This material is classified "Official Use Only." 

"Official Use Only" text may appear in IRMs. The contractor shall typeset “Any line marked with a # is for Official 

Use Only” on IRMs with “Official Use Only” data.

The contractor shall markup "Official Use Only" material within the publishing database using the “RESTRICT” 

tag and attributes.

When requested, the contractor shall provide PDF files of IRM units of issue with the "Official Use Only" text, 

tabular material, and graphics deleted. The pages are to appear with the space left for the “Official Use Only” 

material, but the “Official Use Only” material shall not be included in the file. No changes shall be made to the 

publishing database to generate these pages. The “#”s and phrase "Any line marked with a # is for Official Use 

Only" shall appear on the pages. (See Exhibit 3.) 

Electronic output must have a minimum resolution of 1,200 lines per inch (lpi) or equivalent dots per inch (dpi).

NOTE: The majority of print orders issued for IRM packages will be for composition only and will require no 

printing.
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PUBLISHING DATABASE OUTPUT: 

The contractor shall provide XML text files as follows:

 The file name(s) for XML files(s) shall be in one of the following formats, as applicable –

“irmXX-XXX-XXX--YYYY-MM-DD.xml” - for non-ouo IRMs

“irmXX-XXX-XXX--YYYY-MM-DD--ouo.xml” - for OUO IRMs

 The contractor is responsible for identifying and creating the file name based on IRM number and manual 

transmittal date.

XX-XXX-XXX = IRM Number (i.e., IRM 1.1.1 = irm01-001-001)

 Files shall be transmitted to the Government via SFTP as indicated on the print order:

- The text shall contain no hyphens other than for compound works;

- The contractor shall parse the files to ensure conformance with the DTD;

- Files may be ordered for the complete text database or any part of the text database.

The contractor shall provide graphics files in GIF format as follows:

- Files shall be transmitted to the Government via CD-R, email, or SFTP as indicated by the Government;

- The file name(s) shall be the eight-digit alphanumeric graphic identifier number(s), and the extension shall 

be “GIF”;

- CD-Rs shall be labeled with the print order number, IRM number, and catalog number;

- CD-Rs shall contain only the files requested on the print order and shall not contain extraneous files and 

directories;

- The contractor shall provide standardized graphic orientation for landscape graphics;

- Files may be ordered for the complete graphic database or any part of the graphic database.

The contractor shall furnish IRMs in Adobe PDF format as follows:

- The contractor shall convert ("distill") database files into PDF files;

- The Adobe Acrobat Distiller shall be used for the conversion; PDF Writer shall not be used; the ASCII 

format option in Distiller shall not be used during conversion;

- The file name(s) for PDF file(s) shall be in one of the following formats, as applicable:

“irmXX-XXX-XXX--YYYY-MM-DD.pdf” - for non-ouo IRMs

“irmXX-XXX-XXX--YYYY-MM-DD--rdct.pdf’ - for OUO IRMs

“irmXX-XXX-XXX--YYYY-MM-DD--ouo.xml” - for OUO IRMs
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- The contractor is responsible for identifying and creating the file name based on IRM number and manual 

transmittal date.

 XX-XXX-XXX= IRM number (i e., IRM 1.1.1 = irm01-001-001) 

- If requested, CD-Rs shall be labeled with the print order number, IRM number, and catalog number; 

- The contractor shall include the Transmittal Page(s) and Table Of Contents pages in the PDF file(s) and 

shall deliver a single, complete PDF file for each IRM requested. PDF files shall match the printed 

documents page for page including blank pages;

- The contractor shall enter PDF Mark information in the PDF files as follows:

TITLE - IRM number and Revision Date (e.g., “3.12.3 (Rev. 1/1/2012)”) 

SUBJECT - IRM Title (e.g., “Individual Income Tax Returns”) 

AUTHOR - Contractor name and ship date of print order (e.g., “Ima Printer, Dec. 1, 2001") 

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 text paper used in each copy must be of a uniform shade. 

White Uncoated Text, basis weight: 50 lbs. per 500 sheets, 25 x 38" equal to JCP Code A60. 

PRINTING: At contractor’s option, the product may be produced via conventional offset or digital printing 

provided that Quality Level IV standards are maintained. 

Print head-to-head or one side only (as ordered) in black ink; or black ink and one additional ink color. (NOTE: 

approximately 1% of the pages require a second color.) Portions of graphics to be printed in color will be indicated 

on an overlay. 

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

NOTE: The GPO imprint requirement is waived and must not print on the final product. 

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

BINDING: Various binding styles will be required as follows:

The contractor shall trim four sides on all loose-leaf products.

Each loose-leaf product over one leaf and up to and including 32 leaves: At contractor’s option, these shall be 

stitched or paper banded, as specified below. 

Each loose-leaf product over 32 leaves and up to and including 128 leaves: At contractor’s option, these shall be 

paper banded, shrink-film wrapped, or inserted in polyethylene envelopes, as specified below. 
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Each loose-leaf product over 128 leaves: At contractor’s option, these shall be shrink-film wrapped or inserted in 

polyethylene envelopes, as specified below. 

Stitched loose-leaf products: The contractor shall place one wire stitch in the upper left corner (ULC). 

Paper banded loose-leaf products: The contractor shall band each complete product with a strip of heavy Kraft

paper, not less than 4" in width, around the short dimension (8-1/2") of the product. 

Saddle-Stitched: When ordered, the contractor shall saddle-stitch and trim three sides. Each product must contain 

complete four-page signatures after trimming. Single leaves connected with a lip (i.e. binding stub) to the left or 

right side of stitches will not be allowed.

Drilling: When ordered, drill three (3) round 3/8" diameter holes on the 11" side, 4-1/4" center to center. Center of 

holes shall be 3/8" from the bound edge of the sheet.

PACKING: All shipments which fill less than a shipping container must be packaged with materials of sufficient 

strength and durability and in such a manner which will guarantee that the product will not be damaged and the 

package will not open nor split during the shipping or delivery process. 

Packing List: The contractor shall create a packing list for each shipping container and insert it in the top of the 

container. The packing list shall contain the Primary Order Point Number, IRM numbers, quantities, catalog 

numbers, Order Point Numbers, program number, and print order number.

Bulk Shipments: 

The contractor shall pack bulk shipments in shipping containers. Containers shall be corrugated or solid fiber 

shipping containers 200 psi minimum bursting strength. Bottom flaps may be glued, stapled, or sealed with polyester 

tape, 2” to 3” width, minimum 965 pounds transverse tensile strength. If stapled, containers must be stapled before 

packing and without damage to the product. Containers shall be sealed at the top with 2” to 3” paper polyester tape 

(not reinforced). Contractor shall determine exact dimensions of container in accordance with trim size and weight 

of the product. All containers must be packed solid not to exceed 40 pounds per container when fully packed. 

Contractor supplied pallets (required for freight shipments only) shall be type III and shall conform with Federal 

Specifications NN-P-71C, and any amendments thereto except for dimensions and single center stringer. Full entry 

shall be on the 40” width. (See Exhibit 8.) Strict adherence to these dimensions is necessary to accommodate 

storage requirements of IRS distribution centers. Receipt of incorrect pallets may result in a charge for each incorrect 

pallet, which will be assessed against the contractor. This charge will cover additional costs incurred by IRS to repalletize the shipment onto correct pallets. 

Containers shall be stacked on pallets with a maximum height of 55" including pallet height. Metal strapping or 

pallet caps shall not be used for securing material on pallets. There shall be no more than one partial pallet per 

destination. Containers shall be stacked on pallets using a reverse layer pattern, usually having nine containers per 

layer, or as appropriate. 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. 

Contractor to use most current IRS Pallet Specification. (See Exhibit 8.) 

Mailed Shipments:

Insert single or multiple copies, up to 2 pounds, into Kraft envelopes. 

Quantities over 2 pounds, up to 12 pounds, must be inserted into cushioned shipping bags or wrapped in shipping 

bundles (maximum gross weight 14 pounds). 
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Quantities over 12 pounds, up to 24 pounds, must be wrapped in shipping bundles or packed in small shipping 

containers (maximum gross weight 27 pounds). 

Quantities over 24 pounds, up to 36 pounds, must be packed in shipping containers (maximum gross weight 40 

pounds). 

LABELING AND MARKING: The contractor shall be required to neatly label and mark packages and shipments 

and create and affix labels, stickers, and/or forms for all packages and shipments. 

Two types of labels are required:

Inner Address Labels: The inner address label shall contain the ship date, Order Point Number, street address, 

sequential package numbers (“1 of ___, 2 of ___,” etc.), if applicable, quantity, IRM number, catalog number, 

program number, and print order number. 

Outer Address Labels: The outer address label shall contain the return address (contractor’s name, followed by the 

address of the contractor's production facility), ship date, Primary Order Point Number, street address, sequential 

package numbers (“1 of ___, 2 of ___,” etc.), if applicable, quantities, IRM numbers, catalog numbers, Order Point 

Numbers, program number, and print order number. 

The Government will provide a Label File for each print order. The Label File will contain only the information for 

Primary Order Point Numbers receiving a shipment for that print order. The contractor shall process all Label Files 

together for a consolidated shipment to produce the outer address labels. If multiple label files contain different 

information for the same Primary Order Point Number, the contractor shall use the information from the most recent 

Label File. 

The contractor will use the most current IRS Document 12215 - IMDDS Labeling, Packaging and Shipping 

Instructions and IRS Document 12194 IMDDS Shipping Label for all shipments. (See Exhibits 5 and 6.) 

The contractor shall verify that the Label File contains Primary Order Point (Outer Label) information for each 

Order Point (Inner Label) in a consolidated shipment. If there are Inner Labels without Outer Labels, the contractor 

shall notify the IRS Project Officer for resolution. 

Shipping labels shall be firmly affixed to the widest surface of all packages. No part of the shipping label shall be 

placed over a seam or on top of sealing tape, and no part shall obstruct or be obstructed by other labels, stickers, 

markings, or banding. 

When there are multiple packages in an order, the packing slip shall be placed in the first package and it shall have 

the words “Packing Slip Enclosed” on either the label or stamped on the label-side of the package. 

Shipments shall be limited to one package per address label. In shipments that contain more than one package, each 

container shall be marked “1 of ___, 2 of ___,” etc., to indicate the total number of packages in the shipment. 

The contractor shall be responsible for obtaining carrier approval for the use of shipping labels and barcodes. 

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 copies were selected as directed 

using GPO Form 917-Certificate of Selection of Random Copies (located on www.GPO.gov). 
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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) that must be printed on blue paper and affixed to each affected 

container. This form can be downloaded from www.GPO.gov. The container and its contents shall be recorded 

separately on all shipping documents and sent in accordance with the distribution list to: IRS, Attn: George 

Valencia, IRS Project Officer SE:W:CAR:MP:P:EP:CS, 1111 Constitution Avenue, Room 6554, Washington, DC 

20224.. 

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 Service, 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 on 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 SYSTEM AND CONSOLIDATED SHIPPING:

Distribution files for each print order will be sent to the contractor via electronic transmission, as specified under 

“GOVERNMENT TO FURNISH.” The contractor shall use these files to determine print quantities and produce 

distribution lists and labels. The file names will be the print order number. The new file format for these shipping 

labels are Excel Flat files. The file type DIST.XLS will contain the IRM number, catalog number, order point 

numbers, and quantities. 

The file type OUT.XLS will contain the Primary Order Point Numbers (OPNs) and mailing addresses. The file type 

INN.XLS will contain the subscribing OPNs, IRM number, quantities, and OPNs attention lines. 

Example: Order Points 321605900, 321606611, and 321606612 are to receive one (1) copy each of two (2) different 

manual transmittals. The six (6) inner packages shall be consolidated in a single shipping container and shipped via 

small package carrier to the address for the Primary Order Point 321600000. 

Combine shipments for the same street address. 

Example: OPNs beginning with 1 through 4 with a “9” as their second digit share the same street address. The third 

digit further clarifies the shipping location (for example, Fresno begins with 190; Austin 292; Atlanta 396; Andover 

498; etc.). 
Internal Revenue Manuals Page 20 of 30

851-S (01/24)

Ten different Order Points with the first five (5) digits starting with "292" (Austin) are to receive multiple copies of 

a manual transmittal with a total weight of 300 pounds. 

Fifteen other Order Points with the first five (5) digits starting with "292" are to receive multiple copies of another 

transmittal with a total weight of 400 pounds.

All of the manual transmittals shall be consolidated into a single freight shipment to the Primary Order Point 

292000000 on a GBL.

CAUTION: There may be multiple IRS offices in the same city; the contractor is not to combine shipments with a 

different street address that share the same zip code address. 

The Government will schedule ship dates for individual print orders based on the contract Production Schedule. 

The ship date indicated on the print order will be the date the transmittals shall be available to ship. The contractor 

shall consolidate all transmittals available and ship on Tuesday and Friday of each week. If the consolidation day 

is a Federal holiday, the shipment shall be made the previous workday. The Government reserves the right to change 

the consolidation days with two days’ notice to the contractor. The Government may require that material for an 

individual print order ship on the contract Production Schedule date. 

The contractor shall package transmittals for individual print orders and affix an Inner Address Label (see Exhibits

5 and 6).

The contractor shall complete the Primary Order Point Consolidation. The contractor shall group together all 

packages to be shipped to a common office (the same first five (5) digits of the order point). The contractor shall 

then pack all inner packages for each office into shipping container(s) and ship the containers(s) to the Primary 

Order Point. The contractor shall generate and affix an Outer Address Label to each shipping container (see Exhibits

5 and 6). 

A single inner package going to a specific office shall not be placed within another shipping container. In this 

situation, both the outer and inner label shall be placed on the package, with the “ship to” address (the address on 

the outer label) clearly indicated.

Examples:

 An envelope with an inner label is the only package going to an office. The outer label will also be placed 

on the envelope, with the ship to address clearly indicated. The inner label must not be covered by the outer 

label.

 A 40-lb. container with an inner label containing IRMs going to a single order point. The outer label will 

also be placed on the container, with the ship to address clearly indicated. The inner label must not be 

covered by the outer label. 

The contractor shall consolidate all packages addressed to: IRS, 1111 Constitution Avenue, NW, Washington, DC 

20224, into a single shipment. 

Contractor to use only consolidated shipping dates (Tuesday and Friday) on print orders/production schedules. The 

contractor to email shipping logs to the IRS Project Officer.

DISTRIBUTION: Ship/mail f.o.b. contractor’s city.

Complete addresses and quantities will be furnished with the print orders.
Internal Revenue Manuals Page 21 of 30

851-S (01/24)

Billing of Consolidated Shipments: For consolidated print orders, the contractor shall bill inner labels and 

packaging to the production print order, and outer labels, packing, and pallets to the monthly order for consolidation.

A print order will be provided after the contractor provides this report.

Billing Report: The contractor shall maintain an Excel billing log and provide a weekly copy via email, detailing 

the charges associated with each print order, showing the charges by line item and ship date of the print order. The 

contractor shall include all line items and all billing associated with a print order on the report.

The contractor shall provide delivery by Small Parcel Carrier(s) as follows: 

Upon award of the contract, or at least five (5) workdays prior to the first shipments, the IRS will provide a small 

package carrier account number. If not notified of the establishment of this account, the contractor shall contact the 

IRS Project Officer. Use of the small package carrier account number for shipments not authorized by the IRS is 

strictly prohibited. Packing and shipping containers shall conform to the size and weight limitations prescribed by 

the small package carrier, United States Postal Service, or other carriers, as appropriate. Proper documentation of 

shipments shall be maintained by the contractor. In the event of lost packages, tracking will be required, and this 

documentation shall be readily available.

Shipments:

Bulk Shipments –

The contractor shall ship all shipments weighing 500 pounds or more using GBLs. The only exception will be that 

shipments in the contractor's commercial zone must be made via local delivery. GBLs have designated carriers, and 

the contractor shall use the carriers as provided. Problems with GBLs or carriers shall be reported promptly to the 

IRS Traffic Manager.

The Government will furnish the contractor with 10 GBLs for the IRS service centers. Service Centers receive most 

of the bulk shipments. The contractor shall ensure that an adequate supply of GBLs is maintained for the service 

centers and shall supply a written inventory of the GBLs on hand on the first workday of each week to the IRS 

Project Officer. When the supply of GBLs for any of the service centers reaches three (3) or less, the contractor 

shall notify the IRS Project Officer. 

The contractor shall notify the Government when a shipment not going to a service center will require GBLs. The 

contractor shall provide the Primary Order Point Number and the weight of the shipment to the IRS Project Officer. 

The contractor shall ensure that the proper weight and number of pieces are shown on the GBL. The contractor shall 

ensure the date of receipt of shipment and signature are accurately entered by the carrier's agent, and the proper 

GBL paperwork is issued to the carrier. All memorandum copies must be legible. Proper documentation of 

shipments shall be maintained by the contractor. In the event of lost shipments, tracing will be required, and this 

documentation shall be readily available.

Mailed Shipments –

Destinations not available for small parcel carrier locations shall ship through the U.S. Postal Service (USPS). In 

most cases, first class, priority mail, or overseas airmail will be required. All copies mailed shall conform to the 

appropriate regulations in the U.S. Postal Service manuals for "Domestic Mail" or "International Mail," as 

applicable, and delivered to the local post office, appropriate bulk mail center, or Sectional Center Facility. If more 

than one of the above Postal facilities is available, the contractor shall make an agreement with the USPS as to the 

facility to be used for shipments under this contract in view of the importance of speedy delivery by the Postal 

Service. 

The contractor shall ship all “Official Use Only” material by traceable means, and a signature required whenever 

possible.
Internal Revenue Manuals Page 22 of 30 

851-S (01/24) 

When using the IRS mail permit imprint, the contractor shall obtain verification of delivery to USPS on PS Form 

3602 or PS Form 3605 (as appropriate) and GPO form 712 (Certificate of Conformance). The contractor is cautioned 

that the "Postage and Fees Paid" permit imprint may be used only for the purpose of mailing material produced 

under this contract. 

The contractor shall apply the appropriate postage to each piece for orders which result in mailings of less than 200 

pieces or less than 50 pounds. The contractor will be reimbursed for postage by submitting a properly completed 

Postal Service Certificate of Mailing with the invoice for billing. 

Occasionally, the contractor shall prepay postage costs, perhaps through the use of a postage meter. To be 

reimbursed for these costs, the contractor shall provide a daily listing of actual postal charges with the billing invoice 

for payment. This report shall include: 

 Date of shipment. 

 Beginning and ending postage meter readings and the difference. 

 A list of items shipped.

 Unit weight in pounds of each individual IRM product to three decimal places (+0.005). 

 The signature of the responsible contractor’s representative.

USPS Regulations: The contractor must comply with all U.S. Postal Service regulations governing the preparation 

of the mailing which are in effect at the time of the mailing for both domestic and international mail, including the 

issuance of the required forms (mailing statements) and the weighing of shipments. The contractor must meet with 

local postal authorities before the start of production. 

Certificate of Conformance: 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-withus/vendors/forms-and-standards. 

Postage Summary Report: Within two (2) days of mailing, the contractor shall submit a summary of postage costs 

to the IRS Project Officer. The summary shall include all USPS mailing statements used to complete the mailing 

and must include the program number, print order number, total quantity mailed, total postage costs, and the zip 

code of the acceptance post office.

The contractor must provide the shipping tracking number (when applicable) and list the method of shipment 

(GBLs, USPS, small parcel carrier, etc.) and include the number on all shipping notifications to the Government. 

For each consolidated shipment, the contractor shall supply a count of the total number of inner and outer labels for 

that shipment and a list of the print orders in that shipment. The agency will be providing a new print order number 

for consolidated shipment after receiving this report.

The contractor is responsible for complying with each carrier’s specific shipping requirements. The contractor shall 

not ship products that do not conform to a carrier’s shipping requirements. 

If the method of shipment selected by the contractor was unable to deliver to the Government specified 

customers/addresses, it shall be the contractor’s responsibility to reship the package(s) at the contractor’s expense.

The contractor shall notify the Government when it becomes apparent the distribution requirement, as identified 

above, will not be met (i.e., late distribution). When the contractor is advised that the ship/mail date was not met 

for a customer/address due to something within the contractor’s control, the contractor shall take the appropriate 

corrective actions to resolve current discrepancies and to prevent reoccurrence in the future.
Internal Revenue Manuals Page 23 of 30 

851-S (01/24) 

Upon completion of each order, the 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 851-S, Print Order XXXXX, Jacket Number XXX-XXX." The notice must provide all 

applicable tracking numbers, shipping/mailing method, and title of the product. (See “DISTRIBUTION” for 

additional reporting requirements.)

All expenses incidental to picking up and returning furnished materials (if applicable) and furnished 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). 

Communication via email or SFTP shall be available within 15 calendar days of contract award. 

The following schedules begin the workday after receipt of the print order and furnished material; the workday after 

receipt will be the first workday of the schedule.

XML, Graphics, and PDF files shall be furnished via electronic transmission on the same workday the print order 

is issued. 

New formats shall be available for composition within 10 workdays of notification of availability of print order and 

furnished materials. 

Format changes shall be made within two (2) workdays of notification of availability of print order and furnished 

materials. 

Production Schedules:

Schedule I – Composition. 

Orders for initial keying of new data and/or updates of existing data, composition, and furnishing publishing 

database output will follow the below schedule: 

 Number of Pages Shipment 

 1 up to and including 19 ...................... 2 workdays 

 20 up to and including 67 .................... 3 workdays 

 68 up to and including 240 .................. 6 workdays 

 over 240 ............................................... 7 workdays 

NOTE: Approximately 85% of orders issued will follow Schedule I.

Schedule II – Composition, Printing, Binding, and Distribution. 

Orders for initial keying of new data and/or updates of existing data, composition, printing, binding, and distribution 

will follow the below schedule (combining the schedules for column (1) (Print, Bind, Ship/Mail) and column (2) 

(Composition), if applicable):

 (1) (2) 

 Print, Bind, 

Number of Pages Ship/Mail Composition 

 1 up to and including 19 ...................... 3 workdays 2 workdays 

 20 up to and including 67 .................... 4 workdays 3 workdays 

 68 up to and including 240 .................. 7 workdays 6 workdays 

 over 240 ............................................... 8 workdays 7 workdays 
Internal Revenue Manuals Page 24 of 30 

851-S (01/24) 

a) The number of workdays in accordance with column (1) above are based upon the total number of pages in 

the ordered publication. 

b) If composition is not required, then only column (1) schedule will apply. 

c) The number of workdays in accordance with column (2) above are based upon the number of pages 

composed for initial keying of new data or updates of existing data, plus. 

Example: 224 printed pages are identified under columns (1) and (2). Under column (1), seven (7) workdays are 

allowed for the printed pages, and six (6) workdays are allowed under column (2) for composed pages, for a total 

of 13 workdays allowed for the ship/mail schedule under Schedule II.

When XML, Graphics, and/or PDF files are ordered on a print order that also requires composition and printing, 

the contractor shall deliver the files two (2) workdays after the number of workdays allowed for Composition in the 

Production Schedule. 

The ship/mail date indicated on the print order is the date products ordered for shipping/mailing f.o.b. contractor’s 

city must be delivered to the U.S. Postal Service and/or picked up by small package carrier. 

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

furnished with each 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 is to notify the U.S. Government Publishing Offices of the date 

of shipment or delivery. 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 the 

email or call will be unable to respond to questions of a technical nature or to transfer any inquires. 

CONTRACT TERMINATION TRANSITION SERVICES: Upon termination of the contract, the contractor 

shall provide the Government all data and materials generated as a result of this contract and all services to which 

the Government is entitled under the contract. 

Within five (5) workdays of the end of composition work on this contract, the contractor shall provide the complete 

set of all printed products (furnished by the Government and updated by the contractor) at no additional cost to the 

Government. 

All contract deliverables, including graphic materials, to which the Government takes possession shall be packaged 

in accordance with the contract specifications where applicable or in suitable containers to prevent damage during 

shipment and shall be provided at the contractor's expense. The materials shall be delivered to a location(s) 

designated by the Government. Shipping costs will be borne by the Government, and GBLs will be provided for 

shipments. 
Internal Revenue Manuals Page 25 of 30

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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.

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

I. 1. (a) 528

(b) 692

 

2. (a) 156

(b) 112

(c) 64

 

II. (a) 1

(b) 1

(c) 1 

III. (a) 92,024

(b) 436

(c) 46,068

(d) 1

(1) (2)

IV. (a) 1,776 1027

(b) 18 2

V. (a) 100

(b) 1,149

(c) 30

(d) 200

(e) 2

VI. 1

VII. (a) 636

(b) 652

(c) 368

(d) 64

(e) 40

(f) 248

(g) 4
Internal Revenue Manuals Page 26 of 30

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THIS PAGE IS INTENTIONALLY BLANK.
Internal Revenue Manuals Page 27 of 30 

851-S (01/24) 

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 

non-responsive. 

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. 

Contractor’s billing invoice must be itemized in accordance with the line items in the “SCHEDULE OF PRICES.”

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

Unless otherwise specified, no more than (3) blank pages shall be permitted at the end of text for saddle-stitched 

products. 

For printed products, a charge will be allowed for each text page of a single-color product, whether printed or blank. 

For products printing in more than one color, a charge under line item IV.(b) will be allowed only for pages actually 

printed with the additional color(s).

I. TABLE OF CONTENTS AND GRAPHICS:

1. Table of Contents Pages: Preparation of Table of Contents includes TRIDOC headings from the XML text 

files, reversing the sequence number and title, and all related processing.

(a) First page of Table of Contents .................................................................. per page ...... $___________ 

(b) Each additional page of Table of Contents ................................................ per page ...... $___________ 

2. Graphics: 

(a) PDF Graphics files, including all related processing ............................. per graphic ...... $___________ 

(b) Reduction or enlargement of PDF graphics ........................................... per graphic ...... $___________ 

(c) Converting PDF graphics to grayscale................................................... per graphic ...... $___________ 

__________ 

 (Initials) 
Internal Revenue Manuals Page 28 of 30 

851-S (01/24) 

II. FORMATS:

(a) One-time charge (per contract) for development of 

initial format for all products ................................................................ one-time charge ...... $___________ 

(b) Development of new format .......................................................................... per format ...... $___________ 

(c) Change to existing format, including new tags and DTD updates ...................... per tag ...... $___________ 

III. PUBLISHING DATABASE OUTPUT: Prices must be all inclusive for data entry, composition, and all other 

related processing in accordance with these specifications.

(a) XML files via electronic transmission ........................................... per 1,000 characters ...... $___________ 

(b) GIF graphics files via electronic transmission ............................................ per graphic ...... $___________ 

(c) PDF files via electronic transmission ............................................................... per page ...... $___________ 

(d) Files saved onto CD-R (including cost of disc and packing) ............................. per disc ...... $___________ 

IV. PRINTING: Prices offered shall include the cost of all required materials and operations necessary (including 

paper) for the printing of the products listed in accordance with these specifications.

Makeready Running Per 

and/or Setup 1,000 Copies 

(1) (2) 

(a) Printing in black ............................................................... per page ...... $_____________ $____________ 

(b) Printing in one additional ink color 

other than black ............................................... per color/per page ...... $_____________ $____________ 

V. BINDING: Prices offered shall include the cost of all required materials and operations necessary for the 

binding of the product listed in accordance with these specifications. 

NOTE: Prices for line items V.(a), (b), and (c) must include the cost of trimming each leaf four sides. 

(a) Loose-leaf products over 1 leaf up to and including 32 leaves ........................ per copy ...... $___________ 

(b) Loose-leaf products over 32 leaves up to and including 128 leaves ................ per copy ...... $___________ 

(c) Loose-leaf products over 128 leaves ................................................................ per copy ...... $___________ 

(d) Saddle stitched products ................................................................................... per copy ...... $___________ 

(e) Drilling ................................................................................................. per 1,000 leaves ...... $___________ 

__________ 

 (Initials)
Internal Revenue Manuals Page 29 of 30 

851-S (01/24) 

VI. ADDITIONAL OPERATIONS: 

One-time setup charge (per contract) for 

SFTP setup, email communication, distribution, 

and consolidation system .......................................................................... one-time charge .... $___________ 

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

packing; Kraft envelopes, cushioned shipping bags, shipping bundles, and shipping containers; generating and 

affixing all labels, all necessary wrapping and packing materials; labeling and marking; shiping; and 

distribution in accordance with these specifications.

(a) Creating and affixing inner address label ......................................................... per label .... $___________ 

(b) Creating and affixing outer address label ......................................................... per label .... $___________ 

(c) Inserting copies up to 2 pounds into Kraft envelopes ................................ per envelope .... $___________ 

(d) Quantities over 2 pounds, up to 12 pounds, 

packed in cushioned shipping bags or wrapped 

in shipping bundles (maximum gross weight 14 pounds) .................. per bag or bundle .... $___________ 

(e) Quantities over 12 pounds, up to 24 pounds, 

wrapped in shipping bundles or packed in small 

shipping containers (maximum gross weight 27 pounds) ......... per bundle or container .... $___________ 

(f) Quantities over 24 pounds, up to 36 pounds, 

packed in shipping containers

(maximum gross weight 40 pounds ........................................................... per container .... $___________ 

(g) Pallets for bulk shipments ............................................................................... per pallet .... $___________ 

TYPEFACES: If an alternate typeface is proposed, the bidder must list on the line of the same number as the 

preferred typeface, the name of the alternate typeface to be used.

Preferred Typeface: 1. Helvetica 

2. Arial

Manufacturer's Generic

Equivalent Typefaces Name of Composing Machine 

1.______________________________ ___________________________________ 

2.______________________________ ___________________________________ 

LOCATION OF POST OFFICE: All mailing will be made from ____________________________________ 

Post Office located at Street Address____________________________________________________________, 

City_____________________________, State_________________________, Zip Code___________________. 

__________ 

 (Initials)
Internal Revenue Manuals Page 30 of 30

851-S (01/24)

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 agrees, 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 

the expiration of the bid before award. 

BIDDER’S NAME AND SIGNATURE: Unless a 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 per 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’s Name) (GPO Contractor’s 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) (Fax Number)

THIS SECTION FOR GPO USE ONLY

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

 (Initials) (Initials)