Jacket: 623-851 R1

Title: Individual Taxpayer Burden Survey 

Agency: IRS

Bid Opening: March 28, 2022 at 2:00 PM

Bid Terms Discounted Total

$211,716.00 1.0% 20 days $209,598.84

$335,008.37 0.5% 20 days $333,333.33

Gray Graphics Corp

Contractor Name

Advantage Mailing LLC - Anaheim

 AWARDED
Specifications by TC Jacket 623-851 R1 

Page 1 of 47 IRS (4830-62) Req 2-01290

Reviewed by EBR

BID OPENING: Bids shall be opened at 2:00pm, prevailing Eastern Time, on March 28, 2022 at the U.S. 

Government Publishing Office, Atlanta GA. Due to the COVID-19 pandemic, this will NOT be a public bid 

opening.

ISSUE DATE: March 17, 2022

ANY QUESTIONS BEFORE AWARD CONCERNING THESE SPECIFICATIONS, CALL (404) 605-9160, EXT. 

4 (TRACI COBB). 

SPECIFICATIONS

U.S. Government Publishing Office (GPO)

Atlanta Regional Office

3715 Northside Parkway, NW

Suite 4-305

Atlanta, Georgia 30327

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

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

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

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

_____________________________________________

BIDDERS, PLEASE NOTE: These specifications have been revised from the previous solicitation; therefore, all 

bidders are cautioned to familiarize themselves with all provisions of the specifications before bidding with 

particular attention to the following:

 The number of waves has changed from four waves to three waves.

 The quantity and mail dates for wave 1 have changed.

 Quantities for items 1, 2, 3, 4, 5, 6, 7, 9, 11, 12, and 13 with indicia have changed.

 Various dates throughout the specifications have changed.

_____________________________________________

PREDOMINANT PRODUCTION FUNCTION: The predominant production function for this procurement is the 

printing of the pamphlets and forms (including variable data). Any contractor who cannot perform the predominant 

production functions will be declared non-responsible.

Contract Clause 6, "Subcontracts," of GPO Contract Terms (GPO Publication 310.2, effective December 1, 1987 

(Rev. 01-18)), is modified to permit subcontracting of the printing of the envelopes.

___________________________________________________________________________________________

PRODUCT: Consists of proofing, printing (forms, envelopes, and pamphlets), binding and/or construction, and 

individualized addressing/mailing of surveys. See “QUANTITY” for each individual Item.

Jacket 623-851 will be mailed to approximately 20,030 total taxpayers. The mailings will be mailed in 3 waves. 

Each wave will be comprised of 6 “contacts” plus ad hoc mailings. Mailings will begin in August 2022 and continue 

through July 2023 (see “SCHEDULE”).

- For Wave 1, the first and second contacts will involve approximately 16,010 taxpayers each. After the second 

contact, the following four contacts will involve this quantity minus the respondents. 
Page 2 of 47 Jacket 623-851 R1 

- For Wave 2, the first and second contacts will involve approximately 3,010 taxpayers each. After the second 

contact, the following four contacts will involve this quantity minus the respondents.

- For Wave 3, the first and second contacts will involve approximately 1,010 taxpayers each. After the second 

contact, the following four contacts will involve this quantity minus the respondents.

___________________________________________________________________________________________

SECURITY CLEARANCE: The contractor and all employees who handle variable data (files or on the printed 

product) must go through an Internal Revenue Service security background investigation. See below requirements: 

Requirements for contractors with IRS security clearance or in the process of obtaining IRS security clearance 

(suitability & background clearance for employees, physical security for production facility, and cyber security 

for information systems): The contractor will be required to re-validate their clearances as follows (WITHIN TWO 

WORKDAYS after award):

1. Each contractor employee who handles variable data (files or on the printed product) must complete and sign 

Form 15269 (English or Spanish as applicable), Conditional Access to Sensitive Information Non-Disclosure 

Agreement in "Exhibit #3". 

2. The contractor must complete and submit two Form 14606 Risk Assessment Checklists (IT RAC and Non-IT 

RAC). Each RAC will include employees who handle variable data (files or on the printed product). 

Requirements for the apparent low bidder if the contractor does not have IRS security clearance nor is in the 

process of obtaining IRS security clearance (suitability & background clearance for employees, physical security 

for production facility, and cyber security for information systems): The contractor will be required to complete 

and submit the following prior to award (WITHIN TWO WORKDAYS after Government notification):

1. A copy of any internal security review and findings the contractor may have made within the previous 12 months;

2. A narrative description of the contractor's proposal to comply with required security measures;

3. A copy of all the contractors' policies and procedures relating to security;

4. An organization listing or chart;

5. Contractor's Security Letter & Plans (see "Exhibit #1" for additional information);

6. Physical and Cyber Security Assessments (worksheets provided by IRS).

In addition, WITHIN TWO WORKDAYS after award, the contractor will be required to submit the following: 

1. Each contractor employee who handles variable data (files or on the printed product) must complete and sign 

Form 15269 (English or Spanish as applicable), Conditional Access to Sensitive Information Non-Disclosure 

Agreement in "Exhibit #3". 

2. The contractor must complete and submit two Form 14606 Risk Assessment Checklists (IT RAC and Non-IT 

RAC). Each RAC will include employees who handle variable data (files or on the printed product). 

3. Each contractor employee who handles variable data (files or on the printed product) must complete and submit 

all of the security documents listed in “Exhibit #2”.

___________________________________________________________________________________________

QUALITY ASSURANCE: The contractor must furnish a complete Quality Systems Plan (see below) within 

FIVE WORKDAYS AFTER AWARD. 

Quality Systems: The prime contractor shall initiate, prior to start-up and maintain throughout the term of this 

contract, Quality Systems to assure conformance to all requirements of this contract. The Quality Systems should be

documented in a Quality Systems Plan. The plan should also address what actions will be initiated when defects are

detected.

The Quality Systems shall assure the quality of components from subcontractors and subsidiary plants. This element

includes assuring that components from different sources will be compatible BEFORE the start of production.

The Quality Systems shall include procedures for assuring that all variable data elements are accurately and 

completely printed and that all addressed items are mailed.

These procedures shall explicitly describe the methods to be used to assure that no records are missed or duplicated
Page 3 of 47 Jacket 623-851 R1 

when an interruption of variable printing occurs (e.g., due to equipment malfunction) during all phases of production.

Quality Systems Official: The prime contractor shall designate an official who shall monitor and coordinate the 

quality system. This official shall serve as the Government's main point of contact on quality matters during the term

of the contract. The name of the official shall be provided in the plan along with title, position, and telephone 

number.

Records: Records of tests, inspections, and critical process controls shall be time stamped and maintained on file.

The records must be made available to the GPO and/or IRS inspector until the expiration of the warranty period of

this contract (see GPO contract terms). Copies of the forms used to record the inspections and test results shall be 

submitted with the plan.

All quality control samples must be produced at no additional cost to the Government.

Inspections: The right of the Government to make general or specialized tests and inspections DOES NOT 

RELIEVE THE CONTRACTOR OF ANY RESPONSIBILITY.

Performance of all elements and functions of the Quality Systems shall not relieve the contractor of responsibility for

meeting all requirementsin this contract.

Quality Systems Plan: The prime contractor shall submit written outline plans of the Quality Systems and copies of

the forms used to record the inspections and test results. The plans shall be emailed to Erika Bryant 

(Erika.J.Bryant@irs.gov) and Traci Cobb (tcobb@gpo.gov). The proposed Quality Systems Plans are subject to

Government approval.

______________________________________________

SECURE FILE TRANSFER PROTOCOL NETWORK (SFTP) REQUIREMENT: The data files for the 

mailing addresses will be furnished to the contractor from the Marketing Research Firm (MRF) via Secure File 

Transfer Protocol network (SFTP). Contractor is responsible for setting up and maintaining a secure network 

according to the National Institute of Standards and Technology (NIST) SP 800 security guidelines.

______________________________________________

POST AWARD CONFERENCE: A post award conference will be held via telephone. The purpose of the 

conference will be to discuss and review all aspects of the contractor's internal operations required to complete this 

contract. Representatives from the IRS, GPO, and the Marketing Research Firm will participate in the call. To 

establish coordination of all required operations, the contractor must have a representative from each involved 

production area in attendance for the call. 

ADDITIONAL POST AWARD TELECONFERENCE CALLS (IF REQUIRED BY IRS PHYSICAL 

SECURITY AND CYBERSECURITY): The contractor will be contacted to establish several teleconference calls 

and meetings as specified below. Contractor must make themselves available for calls #1 and #2 below within 1 

week after notification.

1) Physical Security initial call (1 hour) – contractor will be given instructions on what supporting documentation 

needs to be presented to IRS for specific items related to physical security. Supporting documentation will be 

presented at the Physical Security final meeting (#3) below. Contractor will be allowed 15 workdays from this initial 

call to assemble supporting documentation. An alternate time frame may be possible if the IRS agrees.

2) Cybersecurity initial call (1 hour) – contractor will be given instructions on what supporting documentation needs 

to be presented to IRS for specific items related to Cybersecurity. Supporting documentation will be presented at the 

Cybersecurity final meeting (#4) below. Contractor will be allowed 15 workdays from this initial call to assemble 

supporting documentation. An alternate time frame may be possible if the IRS agrees.

3) Physical Security final review meeting (up to 1 full day) – contractor will present supporting documentation to 

the IRS for specific items related to physical security. At the government’s option, this meeting may be held online 
Page 4 of 47 Jacket 623-851 R1 

or in-person at the contractor’s facility. Information will most likely be presented to IRS on WebEx for an online 

meeting.

4) Cybersecurity final review meeting (up to 3 full days) – contractor will present supporting documentation to the 

IRS for specific items related to cybersecurity. At the government’s option, this meeting may be held online or inperson at the contractor’s facility. Information will most likely be presented to IRS on WebEx for an online meeting.

To establish coordination of all required operations, representatives from each involved production area for the 

contractor should attend. 

IMPORTANT FOR FINAL REVIEW MEETINGS (#3 and #4 above): It is crucial that the contractor have 

supporting documentation, as specified in the initial call, already prepared and ready for presentation for Physical 

Security and Cybersecurity final review meetings. If there are high-risk findings from the Physical Security and 

Cybersecurity final reviews, the contractor will be expected to remediate the high-risk finding in 20 workdays from 

the final review meeting. An alternate time frame may be possible if the IRS agrees.

ADDITIONAL POST AWARD CALLS (AS NEEDED):

5) IRS Personnel Security call (2 hours) - will discuss the information that is needed from the contractor for each 

employee working on this contract. Contractor will be allowed 5 workdays from this initial call to assemble required 

documentation about IT employees that will be working on this contract. Contractor will be allowed 15 workdays 

from this initial call to assemble required documentation about all other employees that will be working on this 

contract. An alternate time frame may be possible if the IRS agrees.

6) Production and Quality System review (1 hour) – Production plan and quality system plan will be discussed 

between IRS Publishing and the contractor. Attending this meeting will be representatives from the Internal 

Revenue Service and the Government Publishing Office.

______________________________________________

VIRTUAL INSPECTION OF INSERTION/ENVELOPE SEALING REQUIRED: Representatives from the 

IRS will oversee the insertion of money and sealing of the envelopes for contact 2 of each wave. See 

“INSPECTION” for additional information.

___________________________________________________________________________________________

TITLE/FORM NO:

Individual Taxpayer Burden Survey

-- Form 14231 (Rev. 12-2021), Catalog Number 57576P

Individual Taxpayer Burden Survey (SP) 

-- Form 14231 (SP) (Rev. 12-2021), Catalog Number 62338X

______________________________________________

QUALITY LEVEL: III Quality Assurance Through Attributes (GPO Publication 310.1, effective May 1979 (Rev. 

09-19)) applies.

______________________________________________

QUANTITY: Thirteen (13) individual Items (see below for each Item):

- Item 1: Form (IRS English Prenote/Contact 1): 20,050 copies

- Item 2: Form (IRS Spanish Prenote/Contact 1): 20,050 copies

- Item 3: Form (Westat Letter #1/Contact 2): 20,050 copies

- Item 4: Form (IRS Letter #1/Contact 3): 20,050 copies

Note: Item 4 and Item 6 print common static image.

- Item 5: Form (Westat Letter #2/Contact 4): 20,050 copies

- Item 6: Form (IRS Letter #1/Contact 5): 20,030 copies

Note: Item 4 and Item 6 print common static image.

- Item 7: Form (Westat Letter #3/Contact 6): 20,050 copies
Page 5 of 47 Jacket 623-851 R1 

- Item 8: Form (Ad Hoc Letter): 3,020 copies

- Item 9: Saddle-Stitched Pamphlet (English Survey): 63,110 copies

- Item 10: Saddle-Stitched Pamphlet (Spanish Survey): 200 copies

- Item 11: 8-3/4 x 11-1/2” Business Reply Envelope: 63,310 copies 

- Item 12: 6 x 9” Window Envelope: 60,110 copies

- Item 13: 9 x 12” Window Booklet Envelope: 63,330 total copies (see below)

--60,110 copies print with the indicia

--3,220 copies print without the indicia

NOTE: Contractor to provide bids based on the above quantities per Item. Quantity and price (based on the 

contractor's rate for each Item) may be adjusted based on actual mailed quantities for Contacts 3 through 6 (Items 4, 

5, 6, 7, 9, 11, 12 and 13). Any adjustments in quantity and price will be addressed in a Contract Modification.

______________________________________________

TRIM SIZE:

- Items 1, 2, 4, & 6: 8-1/2 x 11” (flat); 8-1/2 x 5-1/2” (folded)

- Items 3, 5, 7, 8, 9, & 10: 8-1/2 x 11” 

- Item 11: 8-3/4 x 11-1/2”

- Item 12: 6 x 9”

- Item 13: 9 x 12”

______________________________________________

PAGES:

- Items 1, 2, 3, 4, 5, 6, 7, & 8: Face Only

- Items 9 & 10: 16 pages (self-cover)

- Items 11 & 13: Face and Back (before construction)

- Item 12: Face Only (before construction)

___________________________________________________________________________________________

DESCRIPTION: 

Specifications apply equally to each Item unless otherwise specified.

- Items 1 & 2: Face prints type matter in Black ink with variable data** printing in Black. Variable data includes 

taxpayer name and address, date, and unique number with corresponding barcode. 

______________________________________________

- Items 3, 5, 7, & 8: Face prints type, rule, and screen matter in Black and Pantone 301 Blue with variable data** 

printing in Black. Variable data includes taxpayer name and address, date, and unique number with corresponding 

barcode. 

______________________________________________

- Items 4 & 6: Face prints type and screen matter in Black and Pantone 301 Blue with variable data** printing in 

Black. Variable data includes taxpayer name and address, date, PIN, and unique number with corresponding 

barcode. Note: Item 4 and Item 6 print common static image.

______________________________________________

- Items 9 & 10: Folio 1 prints solid, screen, reverse type, and reverse line art in Pantone 301 Blue and Pantone 193 

Red. 

Folio 2 prints type, solid, reverse, and screen matter in Black and Pantone 301 Blue.

Folios 3 through 15 print type, rule, reverse, solid, and screen matter in Black and Pantone 301 Blue with variable 

data** printing in Black. Variable data includes the human readable ID printing in the upper right corner. Westat’s 

corporate ID (static matter) prints in the upper left corner. 
Page 6 of 47 Jacket 623-851 R1 

Folio 16 prints type, solid, reverse, and screen matter in Black and Pantone 301 Blue with variable data** printing in 

Black. Variable data includes the PIN in two locations on Item 9 and in one location on Item 10. Both items print

the human readable ID with corresponding barcode in the bottom right corner. 

Pamphlets print head to head. Surveys must be compatible with Teleform scanning requirements. SEE “STOCK”.

______________________________________________

- Item 11: Envelope prints type, rule, solid, reverse, FIM marks, and Intelligent Mail Barcode in Black on the side 

opposite the seams. Inside of envelope requires a black or blue opaquing security design. Contractor may use his 

own design, but must guarantee complete opacity and prevent show through of the contents therein. NOTE: All 

envelopes must conform to the appropriate regulations in the USPS manual for Domestic Mail as applicable. 

Construction: Open side, side seams, water soluble gummed flap. 

______________________________________________

- Item 12: Envelope prints type, rule, line art, solid, reverse, and G-48 indicia in Black ink on the side opposite the 

seams. NOTE: All envelopes must conform to the appropriate regulations in the USPS manual for Domestic Mail as 

applicable.

Construction: Open side, side seams, water soluble gummed flap. Die-cut face with one round cornered window, 4-

1/2" (w) x 1-3/4" (h), with 4-1/2" (w) dimension parallel to the 9" dimension, at 7/8" from left and 2-1/2" from top 

edge when viewed with the flap at the top. Cover window with a clear transparent material (glassine or equal) 

securely glued to all sides of the envelope. 

______________________________________________

- Item 13: Envelope prints type, rule, line art, solid, reverse, and G-48 indicia* in Black ink on the side opposite the 

seams. Inside of envelope requires a black or blue opaquing security design. Contractor may use his own design, 

but must guarantee complete opacity and prevent show through of the contents therein. NOTE: All envelopes must 

conform to the appropriate regulations in the USPS manual for Domestic Mail as applicable.

*NOTE: A plate change is required to print 3,220 copies without the G-48 indicia. 

Construction: Open side, side seams, water soluble gummed flap. Die-cut face with one round cornered window, 4-

1/2" (w) x 1-3/4" (h), with 4-1/2" (w) dimension parallel to the 9" dimension, at 7/8" from bottom and 2-1/2" from 

left edge when viewed with the flap at the top. Cover window with a clear transparent material (glassine or equal) 

securely glued to all sides of the envelope.

______________________________________________

**VARIABLE DATA AND MAIL MERGE: 

- The contractor must take the IRS data and format it to produce all of the required information using their own 

equipment.

- It is the contractor's responsibility to ensure that the imaging equipment used on this contract has the capability to 

image all required areas. 

- It is critical that the unique number (and its corresponding barcode) furnished on the Excel spreadsheet be matched 

to its corresponding name, address, and PIN. 100% matching accountability is required. 

- It is the responsibility of the contractor to monitor all ID control numbers to ensure that the unique number (and its 

corresponding barcode) assigned to the individual taxpayer follows that selected taxpayer on all correspondence 

from initialization to completion of the survey.

- All copies of Items 1 through 9 print with variable data except the copies that deliver to Westat (see 

“DISTRIBUTION”). All copies of Item 10 print with variable data.
Page 7 of 47 Jacket 623-851 R1 

- Variable imaging is required utilizing data samples furnished in comma delimited text files (.CSV files). All data 

with the exception of the date will be provided in the data files. Contractor is to use the actual mail date for the date 

field. 

The following merge fields will be clearly indicated in the print files: 

-- Date

Notes: 1) For the Spanish letter, the date should be written in Spanish using the following format: Day Month Year. 

For example, January 5, 2020 should be written 5 de enero de 2020. 

2) The date must be the same font and size as the body of the letter and must align with the right margin. 

3) The date will be the actual mail date and will not be included in the data file.

-- Respondent Names (FName) (LName)

-- Addresses (Address 1) (Address 2) (City) (State) (Zip) (Zip+4) 

Notes: 1) The name, address and barcode block must be visible through the window. 

2) The name & address block must be the same font and size as the body of the letter and must align with the left 

margin. 

-- Respondent PIN 

Note: The PIN must print in Menlo Bold or Helvetica Bold and align with the text.

-- Respondent ID

Notes: 1) When the ID is in barcode format, it should appear in 3 of 9 font. When the ID is human readable, it 

should have minimum font size of 10, in Arial font. 

2) On all Letters, the respondent ID prints above the name and address block with the unique human readable ID to 

the right of its corresponding barcode. 

3) On the Surveys, the unique human readable ID only prints on folios 3 through 15 in the upper right corner. In 

addition, the respondent ID prints in the bottom right corner of folio 16 with the unique human readable ID below its 

corresponding barcode.

______________________________________________

ACCEPTABLE PRINTING METHODS:

- Items 1 through 8 (excluding variable data) may be produced via conventional offset or digital printing. Final 

output must be a minimum of 150-line screen and at a minimum resolution of 1200 x 1200 dpi x 1 bit or 600 x 600 

dpi x 4 bit depth technology. Inkjet printing is not acceptable for the shells of these items. If printing digitally, 

contractor MUST match Pantone 301 Blue to the Pantone 301 Blue on offset items.

- Items 9 & 10 (excluding variable data) must be produced via conventional OFFSET printing with a minimum of 

150-line screen. Digital printing and inkjet printing are not acceptable for the shells of these items. 

- Items 11, 12, & 13 may be produced via conventional offset, digital printing, or flexography. Final output must be 

a minimum of 150-line screen and at a minimum resolution of 1200 x 1200 dpi x 1 bit or 600 x 600 dpi x 4 bit depth 

technology. 

- Variable data (when applicable) may be printed via digital, laser, and/or inkjet printing.

___________________________________________________________________________________________

GOVERNMENT TO FURNISH: 

- Purchase Order and print files/manuscript copy (see "ELECTRONIC MEDIA") will be emailed to the contractor 

upon award.

- One check for Contact 2 of each Wave to be used to procure the $2.00 bills will be provided to the contractor after 

award. Contractor must procure all brand new $2.00 bills. This may involve ordering more than the amount of the 

check if the bank will not guarantee delivery of new bills. Nearly new bills are not acceptable. $1.00 bills are not 

acceptable.

- One Excel file containing the dummy data (10 total records) to be used for the proofs will be emailed to the 

contractor one day after award. 
Page 8 of 47 Jacket 623-851 R1 

- One Excel file containing the variable data for the Spanish Surveys.

- Approximately 81,000 total same size (8-1/2 x 11") pre-printed leaves of stock (IRS Letterhead) for Items 1, 2, 4, 

& 6 (includes make-ready sheets). Paper will deliver to the contractor no later than five business days after award.

- One copy of IRS Form 13456 (IRS Publishing Postage Report) in a fillable PDF file format will be furnished by 

IRS via email after award - contractor to complete for each mail contact (see "SCHEDULE”).

For each Wave: 

- Two Excel files containing the distribution lists (one each for Contacts 1 & 2) will be uploaded to the Market 

Research Firm’s SFTP site a minimum of five workdays prior to the respective mail dates. Files will be password 

protected. Agency will verbally provide password to the contractor after award. NOTE: The files for Contacts 1 and 

2 will be uploaded on the same day. Contractor must ensure that the correct file per Contact is used.

- Four Excel files with the updated distribution lists (one each for Contacts 3 through 6) will be uploaded to the 

Market Research Firm’s SFTP site after responses are received from the other Contacts (a minimum of five 

workdays prior to the respective mail dates). Files are password protected. Agency will verbally provide password to 

the contractor after award.

______________________________________________

ELECTRONIC MEDIA:

- PLATFORM: Unknown

- SOFTWARE: ADDITIONAL SYSTEM TIME IS REQUIRED. Fourteen total PDF files will be provided.

-- Items 1, 2, 3, 5, 7, 8, 9, & 10: Eight PDF files (one for each item) will be provided. 

-- Items 4 & 6: One PDF file will be provided. Item 4 and Item 6 print common static image.

-- Item 11: One PDF file will be provided. Note: Envelopes must conform to the appropriate regulations in the USPS 

manual for Domestic Mail.

-- Item 12: Two PDF files (one for the envelope and one for the indicia) will be provided. Notes: 1) Contractor to 

reset type and rule for the Domestic G-48 indicia and add the indicia to the print file. 2) Window placement in the 

file may be incorrect. Contractor to create page layout to image as specified (trim size, window placement as 

indicated in “DESCRIPTION”). 2) Envelopes must conform to the appropriate regulations in the USPS manual for 

Domestic Mail. 

-- Item 13: Two PDF files (one with indicia and one without indicia) will be provided. Notes: 1) Window placement 

in the files may be incorrect. Contractor to create page layout to image as specified (trim size, window placement as 

indicated in “DESCRIPTION”). 2) Envelopes must conform to the appropriate regulations in the USPS manual for 

Domestic Mail. 

- FONTS: All fonts are Embedded/Embedded Subset.

- COLORS:

-- Items 1 & 2: Identified as Black.

-- Items 3, 5, 7, & 8: May be identified as RGB, CMYK, Black, and Pantone 301. Contractor to convert any RGB 

and CMYK to Black.

-- Items 4 & 6: Identified as Black and Pantone 301.

-- Items 9 & 10: May be identified as RGB, CMYK, Black, Pantone 193, and Pantone 301. Contractor to convert 

any RGB and CMYK to Pantone 301 and Black – color separate per monitor visual. 

-- Item 11: Identified as Black.

-- Item 12: Identified as Black.

-- Item 13: File with indicia is identified as Black and Process Cyan. Process Cyan is for the window and does not 

print. File without the indicia is identified as Black.

- OUTPUT: High resolution output (as indicated under “ACCEPTABLE PRINTING METHODS”) required for 

printing. Variable data requires minimum of 300 dpi.
Page 9 of 47 Jacket 623-851 R1 

NOTE: GPO Imprint information does NOT print on any item for this procurement.

ADDITIONAL INFORMATION:

- Contractor must have the ability to edit PDF files (when furnished by the Government).

- Contractor is not to request that electronic files provided be converted to a different format. If contractor wishes to 

convert files to a different format, the final output must be of the same or higher quality and at no additional cost to 

the Government.

- The contractor is cautioned that furnished fonts are the property of the Government and/or its originator. All 

furnished fonts are to be eliminated from the contractor's archive immediately after completion of the contract.

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

form number and revision date, carried in the electronic files, must not print on the finished product.

- 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 your contract administrator.

- The contractor shall create/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 PostScript Files are not furnished - prior to making revisions, the contractor shall copy the furnished files 

and make all changes to the copy. 

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

deliverables) and one "press quality" PDF file with the furnished media. Storage media must be MAC/PC 

compatible. The digital deliverables must be an exact representation of the final product and shall be returned on the 

same type of storage media as was originally furnished. The Government will not accept, as digital deliverables, any 

proprietary file formats other than those supplied, unless specified by the Government. 

___________________________________________________________________________________________

STOCK: 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.

- Items 1, 2, 4, & 6: JCP Code G45, White 25% Cotton Bond; 50% Recycled, Basis Size 17 x 22", Basis Weight 

20#. 

Note: The Government will furnish approximately 81,000 total same size (8-1/2 x 11") pre-printed leaves (IRS 

Letterhead) of stock (includes make-ready sheets). Paper will deliver to the contractor no later than five business 

days after award.

- Items 3, 5, 7, & 8: JCP Code O61, White High Quality Xerographic Copier, Laser Printer, Basis Size 17 x 22", 

Basis Weight 24#

- Items 9 & 10: JCP Code A80, White Opacified Text, Basis Size 25 x 38", Basis Weight 60#

Note: Stock must be smooth finish, 98 brightness (equal in finish and brightness to Domtar Cougar Opaque). Stock 

must be compatible with Teleform scanning requirements. 

- Items 11, 12, & 13: JCP Code V20, White Writing Envelope, Wove Finish, Basis Size 17 x 22", Basis Weight 24#

___________________________________________________________________________________________

MARGINS:

- Items 1, 2, 3, 4, 5, 6, 7, & 8: Follow file setup, adequate gripper. When Letters are folded and/or inserted into 

window envelopes, all of the taxpayer name, address, and barcode block must appear in the window of the envelope. 

Contractor must perform the "tap test" to ensure that nothing other than this information appears in the window.

- Items 9 & 10: Follow file setup, adequate gripper. 

- Items 11, 12, & 13: All envelopes must conform to the appropriate regulations in the USPS manual for Domestic 

as applicable*. *See “ELECTRONIC MEDIA” for additional information. 

___________________________________________________________________________________________
Page 10 of 47 Jacket 623-851 R1 

PROOFS: Contractor furnished proof approval letters will not be recognized for proof approval/disapproval. Only 

GPO generated proof letters will be recognized for proof approval/disapproval. Contractor must not print prior to 

receipt of an "OK to print" via email. 

Soft proofs: The contractor must provide PDF proofs (*) on or before April 13, 2022.

Soft proofs will be withheld not longer than 2 workdays from date of receipt by the Government to date of proof 

approval and/or corrections from the ordering agency via email. NOTE: The date of receipt by the Government is 

NOT considered the first workday.

(*) Ten (10) "Press Quality" PDF proofs are required for Items 1 through 10. These proofs must utilize the furnished 

dummy data from the Excel file which consists of ten records. Proofs must include all variable data that will print on 

the final product (see “DESCRIPTION”). One (1) "Press Quality" PDF proof is required for Items 11, 12, 13 with 

indicia, and 13 without indicia.

All PDF proofs are for content only and must be created using the same Raster Image Processor (RIP) that will be 

used to produce the final printed product. Proofs must show color and contain all crop marks. These proofs will not 

be used/approved for color match or resolution.

Email the PDF proofs to Erika Bryant (Erika.J.Bryant@irs.gov) and Traci Cobb (tcobb@gpo.gov). Emails must not 

exceed 10 MB, so multiple emails may be required.

______________________________________________

Hard Proofs (upon approval of the PDF proofs): The contractor must provide hard proofs (**) within ten

workdays of receiving soft proof approval. 

Hard proofs will be withheld not longer than 3 workdays from date of receipt by the Government to date of proof 

approval and/or corrections from the ordering agency via email. NOTE: The date of receipt by the Government is 

NOT considered the first workday.

(**) CONTENT/CONSTRUCTION PROOFS: Ten digital CONTENT/CONSTRUCTION proofs each of Items 11, 

12, 13 (with indicia), & 13 (without indicia) created using the same Raster Image Processor (RIP) that will be used 

to produce the product. Proof shall be collated with all elements in proper position (not pasted up), imaged face and 

back (if applicable), trimmed and folded (constructed) to the finished size/format of the product. Note: For window 

envelopes, proofs must clearly indicate the size and position of the window.

(**) PRIOR-TO-PRODUCTION SAMPLES: The number of prior-to-production samples for this contract is 

indicated below for each item. Each sample shall be printed and constructed as specified and must be of the size, 

kind, and quality that the contractor will furnish. 

Each item must be matched with its correlating piece and labeled with the contact number or as the ad hoc if 

applicable. Each proof recipient will receive a set of ten with each set containing all ten dummy records. Proofs must 

include all variable data that will print on the final product (see “DESCRIPTION”). Note: It is not required for the 

envelopes to be included in the proof assembly.

-- 100 priors each of Items 1 & 2 (ten sets of ten collated, labeled as Contact 1)

-- 100 priors of Item 3 (ten sets of ten collated with correlating Item 9, labeled as Contact 2)

-- 100 priors of Item 4 (ten sets of ten, labeled as Contact 3)

-- 100 priors of Item 5 (ten sets of ten collated with correlating Item 9, labeled as Contact 4)

-- 100 priors of Item 6 (ten sets of ten, labeled as Contact 5)

-- 100 priors of Item 7 (ten sets of ten collated with correlating Item 9, labeled as Contact 6)

-- 100 priors of Item 8 (ten sets of ten collated with correlating Item 9, labeled as Ad Hoc)

-- 400 priors of Item 9 (forty sets of ten collated with correlating Item 3, 5, 7, or 8)

-- 100 priors of Item 10 (ten sets of ten)
Page 11 of 47 Jacket 623-851 R1 

Prior-to-production samples will be inspected and tested for conformance of materials and must comply with the 

specifications as to construction, kind, and quality of materials.

Contractor is responsible for all costs incurred in the delivery of the proofs. The Government will approve, 

conditionally approve, or disapprove the samples. Approval or conditional approval shall not relieve the contractor 

from complying with the specifications and all other terms and conditions of the contract. A conditional approval 

shall state any further action required by the contractor. A notice of disapproval shall state the reasons therefore. 

If the samples are disapproved by the Government, the Government, at its option, may require the contractor to 

submit additional samples for inspection and test, in the time and under the terms and conditions specified in the 

notice of rejection. Such additional samples shall be furnished, and necessary changes made, at no additional cost to 

the Government and with no extension in the shipping schedule. The Government will require the time specified 

above to inspect and test any additional samples required.

In the event the additional samples are disapproved by the Government, the contractor shall be deemed to have 

failed to make delivery within the meaning of the default clause in which event this contract shall be subject to 

termination for default, provided however, that the failure of the Government to terminate the contract for default in 

such event shall not relieve the contractor of the responsibility to deliver the contract quantities in accordance with 

the shipping schedule.

In the event the Government fails to approve, conditionally approve, or disapprove the samples within the time 

specified, the Contracting Officer shall automatically extend the shipping schedule in accordance with Contract 

Clause 12, "Notice of Compliance With Schedules," of GPO Contract Terms (GPO Publication 310.2, effective 

December 1, 1987 (Rev. 01-18)).

Manufacture of the final product prior to approval of the samples submitted is at the contractor's risk. SAMPLE(S) 

WILL NOT BE RETURNED TO THE CONTRACTOR. All costs, including the costs of all samples, shall be 

included in the contract price for the production quantity.

All samples shall be manufactured at the facilities and on the equipment in which the contract production quantities 

are to be manufactured.

___________________________________________________________________________________________

CONTRACTOR TO FURNISH: All materials and operations, other than those listed under "Government to 

Furnish," necessary to produce the product(s) in accordance with these specifications.

Contractor is required to have Adobe Acrobat 7.0 Professional (or more recent) software (not Adobe Reader) and the 

capability to receive via email and open file attachments compressed into a WinZIP (.zip) file format.

___________________________________________________________________________________________

BINDING: 

- Items 1, 2, 4, & 6: Trim 4 sides. Fold from 8-1/2 x 11” to 8-1/2 x 5-1/2" with address facing out in order to show 

through the envelope window. See "ASSEMBLY" for additional information on folding the letters. 

- Items 3, 5, 7, & 8: Trim 4 sides.

- Items 9 & 10: Saddle-stitch in 2 places on the 11" left dimension. Trim 3 sides. Score on fold.

- Items 11, 12, & 13: See "DESCRIPTION".

___________________________________________________________________________________________

INSPECTION: Representatives from the IRS will oversee the insertion of money and sealing of the envelopes for 

contact 2 of each wave. The vendor is required to have a camera system in place so that the IRS representatives can 

inspect virtually via Microsoft Teams (preferred) or Zoom. 
Page 12 of 47 Jacket 623-851 R1 

The inspection must take place Monday through Friday during daytime business hours. The contractor must email 

the proposed insertion schedule for Government approval to Traci Cobb (tcobb@gpo.gov) and Erika Bryant 

(Erika.J.Bryant@irs.gov) a minimum of one week prior to insertion.

All money insertion and envelope sealing must be live as IRS representatives view the process. Unsealed envelopes 

must not leave the sight of the IRS representatives after inspection of inserted money. Prior to releasing mail to the 

USPS, sealed envelopes must be stored in a secure location.

___________________________________________________________________________________________

ASSEMBLY OF CONTACTS FOR ALL WAVES:

- Contact 1: Mailings consist of one copy of the IRS English Prenote (Item 1) and one copy of the IRS Spanish 

Prenote (Item 2) collated and folded to 8-1/2 x 5-1/2" (with Item 1 on top and with address out) and inserted into one 

copy of the 6 x 9" Window Envelope (Item 12). Insert letters so that only the taxpayer name, address and barcodes 

show through the window. NOTE: Contractor has the option to collate the flat letters and fold together or collate 

pre-folded letters with folded Item 1 on top of folded Item 2.

- Contact 2: Mailings consist of one copy of the Westat Letter #1 (Item 3) placed on top of one copy of the English 

Survey (Item 9) with the letter address out. Place the letter/survey, head to head, on top of one copy of the 8-3/4 x 

11-1/2" Business Reply Envelope (Item 11) which should also be facing with the printing up. Recipients will also 

have one $2.00 bill placed facing up caught in the folded flap of the Business Reply Envelope. Insert collated items, 

all facing the window, into one copy of the 9 x 12" Window Envelope (Item 13) so that only the taxpayer name, 

address and barcodes show through the window. Note: The $2.00 will not be inserted into the seed mail. The agency 

will provide the contractor a list of the approximately 5-10 recipients that should not receive the $2.00 incentive.

- Contact 3: Mailings consist of one copy of the IRS Letter #1 (Item 4) folded to 8-1/2 x 5-1/2" with address out and 

inserted into one copy of the 6 x 9" Window Envelope (Item 12). Insert letter so that only the taxpayer name, 

address and barcodes show through the window.

- Contact 4: Mailings consist of one copy of the Westat Letter #2 (Item 5) placed on top of one copy of the English 

Survey (Item 9) with the letter address out. Place the letter/survey, head to head, on top of one copy of the 8-3/4 x 

11-1/2" Business Reply Envelope (Item 11) which should also be facing with the printing up. Insert collated items, 

all facing the window, into one copy of the 9 x 12" Window Envelope (Item 13) so that only the taxpayer name, 

address and barcodes show through the window. 

- Contact 5: Mailings consist of one copy of the IRS Letter #1 (Item 6) folded to 8-1/2 x 5-1/2" with address out and 

inserted into one copy of the 6 x 9" Window Envelope (Item 12). Insert letter so that only the taxpayer name, 

address and barcodes show through the window.

- Contact 6: Mailings consist of one copy of the Westat Letter #3 (Item 7) placed on top of one copy of the English 

Survey (Item 9) with the letter address out. Place the letter/survey, head to head, on top of one copy of the 8-3/4 x 

11-1/2" Business Reply Envelope (Item 11) which should also be facing with the printing up. Insert collated items, 

all facing the window, into one copy of the 9 x 12" Window Envelope (Item 13) so that only the taxpayer name, 

address and barcodes show through the window.

___________________________________________________________________________________________

AD HOC MAILINGS: In addition to the Contacts per Wave, there will be Ad Hoc mailings once a week. These 

mailings will be divided into 2 categories:

--- 1. Ad Hoc Request: Initiated when taxpayers request a printed survey. 

--- 2. Ad Hoc Postal Non-Deliverables (PND): Initiated when USPS sends a better address. 

Contractor will send the Ad Hoc Mailings via First Class Mail (reimbursable postage). NOTE: POSTAGE MUST 

BE METERED! Stamps are NOT acceptable. Contractor must submit postal documentation with invoice to be 

reimbursed for postage. In addition, contractor must email postal documentation to Traci Cobb (tcobb@gpo.gov) 

and Erika Bryant (Erika.J.Bryant@irs.gov) weekly after each ad hoc mailing or at the end of each month 

(contractor’s option).
Page 13 of 47 Jacket 623-851 R1 

- Ad Hoc: Mailings consist of one copy of the Ad Hoc Letter (Item 8) placed on top of one copy of the English 

Survey (Item 9) with the letter address out. Place the letter/survey, head to head, on top of one copy of the 8-3/4 x 

11-1/2" Business Reply Envelope (Item 11) which should also be facing with the printing up. Insert collated items, 

all facing the window, into one copy of the 9 x 12" Window Envelope (Item 13 without indicia) so that only the 

taxpayer name, address and barcodes show through the window.

Data files will be furnished each Wednesday beginning after Contact 2. The files will be password encrypted and 

uploaded to the MRF’s SFTP. NOTE: AD HOC FILES DO NOT GET PROCESSED THROUGH NCOA. 

Contractor is to mail merge and mail packages on the Friday following receipt of the data files. Ad Hoc mailings 

will continue through July 28, 2023. Ad Hoc mailings will involve approximately 3,000 taxpayers over the course of 

the contract.

___________________________________________________________________________________________

PULLING RESPONDENTS FROM MAILINGS: Prior to the mail-out dates for contacts 3, 4, 5 & 6, the 

Marketing Research Firm will deliver pull lists to the contractor on a daily basis for the four days prior to the 

mailing. These lists will contain the respondent IDs of participants who have recently completed the survey or who 

have called to refuse the survey. The contractor will need to remove the materials for these respondents before 

the mail-out date.

___________________________________________________________________________________________

MAILING REQUIREMENTS: Contractor to mail all copies (for all contacts) according to the schedule. In 

addition to the scheduled contacts per wave, on a weekly basis as needed, files will be uploaded to the MRF's SFTP 

to mail surveys as requested. Contractor is to mail First Class Mail. Contractor will be reimbursed for postage cost at 

the end of the contract for mailings that do not use the G-48 indicia. Contractor must submit postal documentation 

with invoice to be reimbursed for postage. 

CASS & PAVE: Contractor must pass all files (with the exception of those furnished for proof purposes and for the 

ad hoc mailings) against a USPS Code Accuracy Support System (CASS) certified software address hygiene 

program. Contractor's software must also be Presort Accuracy Validation and Evaluation (PAVE) certified.

NCOA Link Processing, LACSLink, & Delivery Point Validation (DPV): Contractor is responsible for taking 

the IRS raw data files (with the exception of those furnished for proof purposes and for the ad hoc mailings) and 

passing the files against the National Change of Address Link (NCOALINK), LACSLink, and Delivery Point 

Validation (DPV) file using a licensed USPS Full Service Provider. 

Contractor must select the new move addresses from the mail file, verify the service center code of the new move 

addresses, make all necessary service center code corrections using the furnished electronic file, and merge the new 

move addresses back into the mail file.

In addition, any changes must be furnished by the print contractor to the Marketing Research Firm via SFTP within 

one week of the update. All NCOA files should be an Excel spreadsheet with the following variables:

[WESID_Mailing] [Name] [Previous Street 1] [Street 1] [Street 2] [City] [State] [Zip] [Zip4]

NOTE: If the file is furnished as Comma Delimited file, the contractor will need to manipulate the file in order for 

the "0" to print. Files saved in a comma delimited format do not allow for leading zeros in a zip code. Contractor 

must know how to work this file in order to print the zip code correctly. 

Presort: Contractor must utilize a commercially prepared software package for assigning the mail file in an 

approved 5-digit format in order to maximize postage savings.

Orders which result in mailings of less than 200 pieces will require the contractor to apply the appropriate postage to 

each mailing. Contractor will be reimbursed for this postage by submitting a properly completed Postal Service 

Form 3606 Certificate of Bulk Mailing with the invoice. For reimbursable postage, the contractor must apply 
Page 14 of 47 Jacket 623-851 R1 

metered postage. Loose and/or sloppy metering tabs will not be allowed. Metering tabs must NOT extend past the 

edge of the envelope and should not lift off causing ragged edge when sent through USPS equipment. Stamps are 

NOT acceptable! NOTE: Form 13456 is not required for these mailings.

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

preparation of First Class rate mailings which are in effect at the time of the mailing, including the issuance of the 

required forms (mailing statements) and the weighing of shipments. 

The current Domestic Mail Manual (DMM) has specific requirements regarding the minimum and maximum 

package sizes and must be adhered to by all mailers. 

Mailing Rate: The Postal Service will verify the total weight of the mailing. The contractor must comply with all 

current Domestic Mail Manual (DMM) regulations governing use of First Class Mail.

Indicia: The Government will furnish a permit number and indicia for the First Class Mail. A PS Form 3602, 

Statement of Mailing with Permit Imprints must be completed and submitted to the entry post office for all mailings 

using permit imprint. 

Internal Wrapping or Tying: All bundles containing mixed carrier routes or 3/5-digit ZIP codes require internal 

wrapping or tying in direct packages of ten or more letters. See current Domestic Mail Manual for details.

Postal Pallets: The USPS will provide pallets upon contractor's request, or contractor may use their own pallets that 

meet postal requirements, at his own expense. Loaded pallets must be wrapped with a shrinkable or stretchable 

plastic strong enough to retain the integrity of the pallet during transportation and handling. Pallets must be prepared 

in accordance with the requirements in the current Domestic Mail Manual for "Packages and Bundles Presented on 

Pallets" and "Palletizing Sacks". See the current DMM for preparation requirements for palletizing First-Class Mail. 

Packages must be palletized separately from sacks. The sack tags must be bar coded and readable by USPS 

equipment. Further details on pallet loading and flagging may be obtained by consulting local Postal Customer 

Representatives.

Pallet Staging and Storage: Loaded pallets must be assembled and stored "staged" for eventual turn over to U.S. 

Postal Service beginning no sooner than the date specified in the Schedule. The pallets are to be staged in an order 

so that the furthest destinations will be turned over first and the closest destinations last.

Upon completion of each mail contact: Contractor must submit completed Form 13456 via email to 

postage@publish.no.irs.gov, Erika.J.Bryant@irs.gov, Christopher.Diemont@irs.gov, and tcobb@gpo.gov. The print 

contractor is required to electronically complete and submit Form 13456 to the IRS within three days of mailing. 

Any delay or missing input could result in delay of payment. For contractor's convenience, Form 13456 is provided 

as a fillable PDF file. The IRS Publishing Specialist will complete the top portion of the form prior to emailing the 

form to the contractor. 

Contractor must read instructions furnished with F13456 which instructs the contractor on what data must be 

captured and the correct naming nomenclature for the PDF files. For any questions, please call Erika Bryant at 470-

769-2030.

In addition, contractor must email postal documentation to Traci Cobb (tcobb@gpo.gov) and Erika Bryant 

(Erika.J.Bryant@irs.gov) weekly after each ad hoc mailing or at the end of each month (contractor's option). 

Contract Closeout: All information must be purged from the contractor's system within 30 days of completion of 

the contract. 

___________________________________________________________________________________________

SCHEDULE:

Purchase Order and print files will be emailed to the contractor on or before April 5, 2022.
Page 15 of 47 Jacket 623-851 R1 

Dummy data for proofing will be emailed to the contractor on or before April 6, 2022.

Contractor to email soft proofs to the agency on or before April 13, 2022. Contractor must provide hard proofs

within ten workdays of receiving soft proof approval. 

For the duration of the contract, any NCOA changes must be furnished by the contractor to the Marketing Research 

firm via SFTP within one week of the NCOA update (see “MAILING REQUIREMENTS” for additional 

information).

______________________________________________

F.O.B. DESTINATION:

- Deliver a total of 840 copies to two addresses on or before August 12, 2022 - see “DISTRIBUTION” section for 

quantity breakdown per Item and complete addresses.

______________________________________________

F.O.B. CONTRACTOR’S CITY: NO EARLY MAILOUT PERMITTED! See below mailing schedule: 

Wave 1 Mail Dates:

- Contact 1: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 16,010 

individual addresses (*per furnished distribution list) on NOT before August 12, 2022.

- Contact 2: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 16,010 

individual addresses (*per furnished distribution list) on NOT before August 19, 2022.

- Contact 3: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 16,010 

individual addresses (*per furnished distribution list) on NOT before September 16, 2022.

- Contact 4: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 16,010 

individual addresses (*per furnished distribution list) on NOT before October 7, 2022.

- Contact 5: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 16,010 

individual addresses (*per furnished distribution list) on NOT before November 4, 2022.

- Contact 6: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 16,010 

individual addresses (*per furnished distribution list) on NOT before November 25, 2022.

______________________________________________

Wave 2 Mail Dates:

- Contact 1: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 3,010

individual addresses (*per furnished distribution list) on NOT before January 6, 2023.

- Contact 2: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 3,010

individual addresses (*per furnished distribution list) on NOT before January 13, 2023.

- Contact 3: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 3,010

individual addresses (*per furnished distribution list) on NOT before February 10, 2023.

- Contact 4: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 3,010

individual addresses (*per furnished distribution list) on NOT before March 3, 2023.

- Contact 5: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 3,010

individual addresses (*per furnished distribution list) on NOT before March 31, 2023.

- Contact 6: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 3,010

individual addresses (*per furnished distribution list) on NOT before April 21, 2023.

______________________________________________
Page 16 of 47 Jacket 623-851 R1 

Wave 3 Mail Dates:

- Contact 1: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 1,010

individual addresses (*per furnished distribution list) on NOT before February 17, 2023.

- Contact 2: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 1,010

individual addresses (*per furnished distribution list) on NOT before February 24, 2023.

- Contact 3: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 1,010

individual addresses (*per furnished distribution list) on NOT before March 24, 2023.

- Contact 4: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 1,010

individual addresses (*per furnished distribution list) on NOT before April 14, 2023.

- Contact 5: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 1,010

individual addresses (*per furnished distribution list) on NOT before May 12, 2023.

- Contact 6: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 1,010

individual addresses (*per furnished distribution list) on NOT before June 2, 2023.

________________________________________________

Ad Hoc: Contractor to mail one assembled set (see "AD HOC MAILINGS" section for items) as requested. Ad Hoc 

mailings will continue through July 28, 2023. 

______________________________________________

All mailings, except when otherwise indicated, must be done at the most economical rate to the Government. The 

contractor is cautioned that the "Postage and Fees Paid" indicia may be used only for the purpose of mailing material 

produced under this contract. All mailings must conform to US Postal Guidelines for Domestic Mail as applicable. 

The contractor will pay postage for mailings (as indicated) that do not mail using the G-48 indicia. Contractor will 

be reimbursed for only this postage cost at the end of the contract. Contractor must submit postal documentation 

with invoice to be reimbursed for postage.

___________________________________________________________________________________________

DISTRIBUTION:

F.O.B. Destination (Hard Proofs):

- Deliver hard proofs (see below) to ten different addresses. Complete addresses will be furnished after award. 

Proof recipient #1: Residential address in Decatur, GA 30034.

Proof recipient #2: Residential address in Conyers, GA 30094.

Proof recipient #3: Residential address in Odenton, MD 31113.

Proof recipient #4: Residential address in Chantilly, VA 20152.

Proof recipient #5: Residential address in Washington, DC 20002.

Proof recipient #6: Residential address in Bowie, MD 20720.

Proof recipient #7: Residential address in Gaithersburg, MD 20882.

Proof recipient #8: Residential address in Takoma Park, MD 20912.

Proof recipient #9: Business address in Rockville, MD 20850.

Proof recipient #10: Residential address in Middletown, MD 21769.

Each proof recipient receives the following proofs (see “PROOFS” for additional information on dummy 

records/proof sets).

-- 10 priors each of Items 1 & 2 (labeled as Contact 1)

-- 10 priors each of Items 3 & 9 (labeled as Contact 2)

-- 10 priors of Item 4 (labeled as Contact 3)

-- 10 priors each of Items 5 & 9 (labeled as Contact 4)

-- 10 priors of Item 6 (labeled as Contact 5)

-- 10 priors each of Items 7 & 9 (labeled as Contact 6)

-- 10 priors each of Items 8 & 9 (labeled as Ad Hoc)
Page 17 of 47 Jacket 623-851 R1 

-- 10 priors of Item 10

-- 1 content/construction proof of Item 11 

-- 1 content/construction proof of Item 12

-- 1 content/construction proof of Item 13 with indicia

-- 1 content/construction proof of Item 13 without indicia 

Note: Contractor must email tracking numbers for all hard proofs to Traci Cobb (tcobb@gpo.gov) and Erika Bryant 

(Erika.J.Bryant@irs.gov).

______________________________________________

F.O.B. Destination (Printed Copies): 

Deliver copies of each Item as indicated below to: WESTAT, ATTN: Lavaughn Cadiz Gooden, 1600 Research 

Blvd, RB 4260, Rockville, MD 20850.

NOTE: All merge fields as applicable should be left blank. No variable data will be supplied for these items.

-- 20 copies of Item 1 (IRS English Prenote)

-- 20 copies of Item 2 (IRS Spanish Prenote)

-- 20 copies of Item 3 (Westat Letter #1)

-- 20 copies of Item 4 (IRS Letter #1)

-- 20 copies of Item 5 (Westat Letter #2)

-- 20 copies of Item 7 (Westat Letter #3)

-- 20 copies of Item 8 (Ad Hoc Letter) 

-- 20 copies of Item 9 (English Survey)

-- 20 copies of Item 11 (8-3/4 x 11-1/2” Business Reply Envelope)

-- 20 copies of Item 12 (6 x 9” Window Envelope) 

-- 20 copies of Item 13 (9 x 12” Window Booklet Envelope with Indicia)

-- 20 copies of Item 13 (9 x 12” Window Booklet Envelope without Indicia)

Deliver copies of each Item as indicated below to: WESTAT, ATTN: David Walters, 1600 Research Blvd, RB 2634, 

Rockville, MD 20850.

NOTE: Variable data will be supplied for Item 10.

-- 200 copies of Item 10 (Spanish Survey)

-- 200 copies of Item 11 (8-3/4 x 11-1/2” Business Reply Envelope)

-- 200 copies of Item 13 (9 x 12” Window Booklet Envelope without Indicia)

______________________________________________

F.O.B. Contractor’s City: See "AD HOC MAILINGS" and “MAILING REQUIREMENTS”.

___________________________________________________________________________________________

QUALITY ASSURANCE THROUGH ATTRIBUTES: The bidder agrees that any contract resulting from 

bidder’s offer under these specifications shall be subject to the terms and conditions of GPO Pub. 310.1 “Quality 

Assurance Through Attributes – Contract Terms” in effect on the date of issuance of the invitation for bid. GPO 

Pub 310.1 is available without charge from: U.S. Government Publishing Office, Atlanta Regional Office, 3715 

Northside Parkway, NW, Suite 4-305, Atlanta, Georgia 30327.

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

Product Quality Levels:

 (a) Printing (page related) Attributes – Level III

 (b) Finishing (item related) Attributes – Level III

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

 (a) Non-destructive Tests - General Inspection Level I.
Page 18 of 47 Jacket 623-851 R1 

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

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

Items 1 through 10:

Attribute Specified Specified Standard Alternate Standard*

P-7 Type Quality and Uniformity Approved Priors Approved PDF (Page Integrity)

P-9 Solid or Screen Tints Color Match Pantone Matching System

 

Items 11 through 13:

Attribute Specified Specified Standard Alternate Standard*

P-7 Type Quality and Uniformity Approved PDF (Page Integrity) File Setup/Average Type Dimension

*In the event that the Specified Standard is waived, the Alternate Standard will serve as its replacement.

NOTE: Prior to award, contractor may be required to provide information related to specific equipment that will be 

used for production.

OFFERS: Offers must include the cost of all materials and operations for the total quantity ordered in accordance 

with these specifications. In addition, a price must be submitted for additional copies (per each, per hundred, or per 

thousand). The price of the additional quantities must be based on a continuing run, exclusive of all basic or 

preliminary charges and will NOT be a factor for determination of award.

BID SUBMISSION: Due to the COVID-19 pandemic, the physical office will NOT be open. Based on this, 

bidders MUST submit email bids to bidsatlanta@gpo.gov for this solicitation. No other method of bid submission 

will be accepted at this time.

The Jacket number (623-851 R1) and bid opening date (March 28, 2022) must be specified in the subject line of the 

emailed bid submission. Bids received after 2:00pm Eastern Time on the bid opening date specified above will not 

be considered for award.

NOTE: Bidders are to fill out, sign/initial, and return pages 20 and 21. 

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 prior to bid opening. GPO will use the prevailing 

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

official time stamp for bid receipt at the specified location.

PRE-AWARD SURVEY: In order to determine the responsibility of the prime contractor or any subcontractor, the 

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

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

award of a contract. As part of the financial determination, the contractor in line for award may be required to 

provide one or more of the following financial documents:

1) Most recent profit and loss statement 

2) Most recent balance sheet 

3) Statement of cash flows 

4) Current official bank statement 

5) Current lines of credit (with amounts available) 
Page 19 of 47 Jacket 623-851 R1 

6) Letter of commitment from paper supplier(s) 

7) Letter of commitment from any subcontractor 

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.

PAYMENT: Submitting invoices for payment via the GPO fax gateway utilizing the GPO barcode coversheet 

program application is the most efficient method of invoicing. 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. 

NOTE: Vendors are expected to submit invoices within 30 days of job shipping/delivery.

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. 
Page 20 of 47 Jacket 623-851 R1 

CONTRACTOR: ____________________________

SHIPMENT(S): 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.

Bid Amount: ____________________________

Additional rates:

- Item 1: _______________ Per _____

- Item 2: _______________ Per _____

- Item 3: _______________ Per _____

- Item 4: _______________ Per _____

- Item 5: _______________ Per _____

- Item 6: _______________ Per _____

- Item 7: _______________ Per _____

- Item 8: _______________ Per _____

- Item 9: _______________ Per _____

- Item 10: _______________ Per _____

- Item 11: _______________ Per _____

- Item 12: _______________ Per _____

- Item 13: _______________ Per _____

 

__________________

(Contractor’s Initials)

(COMPLETE AND SUBMIT THIS PAGE WITH YOUR BID)
Page 21 of 47 Jacket 623-851 R1 

DISCOUNTS: Discounts are offered for payment as follows: __________ Percent, _________calendar days. See 

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

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

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

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

points(s), in exact accordance with specifications.

NOTE: Failure to provide a 60-day bid acceptance period may result in expiration of the bid prior to award.

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

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

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

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

completed copy of all applicable pages that include the Jacket Number, Bid Price, Additional Rate, Discounts, 

Amendments, Bid Acceptance Period, and Bidder’s Name and Signature, including signing where indicated. Valid 

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

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

Failure to sign the signature block below may result in the bid being declared non-responsive.

Bidder ___________________________________________________________________________________

(Contractor Name) (GPO Contractor’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)

*******************************************************************************************

THIS SECTION FOR GPO USE ONLY

Certified by: ___________________________ Contracting Officer: ___________________________

(Initials and Date) (Initials and Date)

***********************************************************************************

(COMPLETE AND SUBMIT THIS PAGE WITH YOUR BID)
Page 22 of 47 Jacket 623-851 R1 

Exhibit #1 (12 pages)

CONTRACTOR’S SECURITY LETTER & PLANS: The contractor must email to Erika.J.Bryant@irs.gov a 

detailed report of the inventory and tracking system and the security measures to be taken to secure any SBU 

information sent throughout the period the contractor has possession of taxpayer information.

Personnel Plan: This plan shall include a listing of all personnel who will be involved with this contract. For

any new employees, the plan shall include the source of these employees, and a description of the training 

programs the employee will be given to familiarize them with the requirements of this program.

Production Plan: This plan shall include items such as a detailed listing of all production equipment and

equipment capacities to be utilized on this contract. If new equipment is to be utilized, documentation of the

source, delivery schedule and installation dates are required.

Security Control Plan: This plan must address, at a minimum, the following:

Materials -How all accountable materials will be handled throughout all" phases of production. This plan

shall also include the method of disposal of all production waste materials.

Production Area -The contractor must provide a secure area(s) dedicated to the processing and storage of

data for the Survey Packets (either a separate facility dedicated to this product or a walled-in limited access

area within the contractor's existing facility). Access to the area(s) shall be limited to security-trained

employees involved in the production of the survey packets. (For further information, see "SAFEGUARDS

REQUIREMENTS: Physical Storage Facility Requirements" specified herein).

Part of the Security Control Plan shall include a floor plan detailing the area(s) to be used, showing existing 

walls, equipment to be used, and the printing and finishing locations.

These documents will be reviewed and analyzed by both Physical Security and Cybersecurity and any other

security components, if implicated, for completeness, accuracy and compliance to security standards. Any

questions identified during the analysis will be coordinated with the GPO for clarification and verification.

After coordination with security personnel, a recommendation on whether the contractor is able to meet the

security standards will be made to GPO. 

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

statement confirming that the current plans are still in effect.

DATA SECURITY AND SAFEGUARD REQUIREMENTS

PROTECTION OF CONFIDENTIAL INFORMATION: The contractor must guarantee that they, and

any subcontractors, will not reproduce, or allow reproduction of, any Sensitive but Unclassified Information

(SBU), furnished by IRS, nor use or allow any person to use the SBU for any other purpose than mailing the

surveys. (See IRS Pub. 1075 "Tax Information Security Guidelines for Federal, State, and Local Agencies.")

A copy may be obtained either from the Internet by entering HTTPS://WWW.IRS.GOV then click on forms

and pubs, or from the IRS by calling 1-800-829-3676). The Contractor shall assure that each Contractor

employee with access to IRS work knows the prescribed rules of conduct, and that each Contractor employee

is aware that he/she may be subject to criminal and civil penalties for violations of the Privacy Act and the

Internal Revenue Code. The IRS will also provide the contractor with the video Protecting Federal Tax 

Information. This video is also available at www.tax.gov/sbv_pfti/. Publication 4465-A, IRS Disclosure 

Awareness Pocket Guide and Publication 4465-A (SP), Spanish Version, will also be provided.

SAFEGUARDS REQUIREMENTS:

Physical Storage Facility Requirements: Secured Perimeter -A dedicated, enclosed by slab to-slab

walls constructed of approved materials and supplemented by periodic inspection. Any lesser-type partition
Page 23 of 47 Jacket 623-851 R1 

supplemented by UL approved electronic intrusion detection and fire detection systems. Unless there are

electronic intrusion detection devices, all doors entering the space must be locked and strict key or

combination control should be exercised in accordance with "Locking Systems for Secured Areas." See IRS 

Publications 1075 (Rev. 11- 2016), 4812 (Rev. 11-2021), and 4812-A (Rev. 9-2014) for additional security

information. Janitorial services must be performed by cleared employees or during the daytime in the

presence of cleared employees. Contractor must meet all physical security requirements as outlined in

Publications 1075, 4812, and 4812-A. Contractor must set up a secure and exclusive network for all IRS files

and related work. All files must be directly downloaded and stored onto a dedicated storage device (i.e., hard

drive) for all IRS files and related work. When the dedicated storage device is not in use, the hard drive must

be store in a security container*. At the completion of this contract or termination, the contractor is required

to send all storage devices to the ordering agency for destruction.

*Security Container Requirements: Metal containers that are lockable and have a resistance to

penetration. The containers should have only two (2) keys. Strict control of keys is mandatory. Examples

are mini safes, metal lateral key lock files, and metal pull drawer cabinets with center/off center lock bars

secured by padlocks.

See below security control information:

IR1052.224-9000 Safeguards Against Unauthorized Disclosure of Sensitive butUnclassified Information 

(JUN 2021)

1. Treasury Directive Publication 15-71 (TD P 15-71), Chapter III – Information Security, Section 24 –

Sensitive But Unclassified Information defines SBU information as ‘any information, the loss, misuse, or 

unauthorized access to or modification of which could adversely affect the national interest or the conduct 

of Federal programs, or the privacy to which individuals are entitled under Section 552a of Title 5, United 

States Code (USC) (the Privacy Act) but which has not been specifically authorized under criteria 

established by an executive order or an act of Congress to be kept secret in the interest of national defense 

orforeign policy.’ SBU may be categorized in one or more of the followinggroups—

• Federal Tax Information (FTI), including any information on or related to a taxreturn

• Returns and Return Information

• Sensitive Law EnforcementInformation

• Employee and Personnel Information

• Personally IdentifiableInformation (PII)

• Information Collected or Created fromSurveys

• Other ProtectedInformation

2. Confidentiality requirements for tax returns and return information (FTI) are established by Section 6103

of the Internal Revenue Code (IRC) (26 USC 6103), and the penalties for unauthorized access and 

disclosure of returns and return information are found in Sections 7213, 7213A and 7431 of the IRC (26 

USC 7213, 7213A and 7431). This contractis covered by IRC 6103(n) and the related regulation - 26 CFR

§301.6103(n)-1.

3. Contractors who perform work at contractor (including subcontractor) managed sitesusing contractor or 

subcontractor managed IT resources shall adhere to the general guidance and specific privacy and security 

control requirements contained in Publication 4812, Contractor Security & Privacy Controls, IRM 

10.23.2 - Personnel Security, Contractor Investigations, IRM 10.5.1 Privacy Policy, and IRM 10.8.1 -

Information Technology (IT) Security, Policy and Guidance. Publication 4812 and IRM 10.5.1, 10.8.1 

and 10.23.2 provide comprehensive lists of all security, privacy, information protection and disclosure

controls and guidance.

4. Eligibility, Fitness and Suitability. Contractor (including subcontractor) personnel hiredfor work within 
Page 24 of 47 Jacket 623-851 R1 

the United States or its territories and possessions and who require staff-like access, wherever the 

location, to IRS-owned or controlled facilities or work on contracts that involve the design, operation, 

repair, or maintenance of information systems, and/or require staff-like access to SBU information, must 

meet the eligibility requirements under IRM 10.23.2, Personnel Security, Contractor Investigations, and 

shall be subject to security screening and investigative processing, commensurate with the position 

sensitivity level, and in accordance with IRM 10.23.2, and TD P 15-71. Contractor (including 

subcontractor) personnel must be found both eligible and suitable, and approved for staff- like access

(interim or final) by IRS Personnel Security prior to starting work on the contract/order, and before being 

granted access to IRS information systems or SBU information.

5. General Conditions for Allowed Disclosure. Any SBU information, in any format, made available to or 

created by the contractor (including subcontractor) personnel shall be treated as confidential information 

and shall be used only for the purposes of carrying out the requirements of this contract. Inspection by or 

disclosure to anyone other than duly authorized officer or personnel of the contractor (including 

subcontractor) shall require prior written approval of the IRS. Requests to make such inspections or 

disclosures shall be addressed to the CO.

6. Nondisclosure Agreement. Consistent with TD P 15-71, Chapter II, Section 2, and IRM 10.23.2.15 -

Nondisclosure Agreement for Sensitive but Unclassified Information, each contractor (including 

subcontractor) personnel who requires staff-like access to SBU information shall complete, sign and 

submit to Personnel Security – through the CO (or COR, if assigned) — an approved Nondisclosure 

Agreement prior to being granted staff-likeaccess to SBU information under any IRS contract ororder.

7. Training. All Contractor personnel assigned to this contract with staff-like access to SBU information 

must complete IRS-provided privacy and security awareness training, including the Privacy, Information 

Protection, and Disclosure training, as outlined in IR1052.224-9001 Mandatory IRS Security Training for 

Information Systems, Information Protection and Facilities Physical Access.

8. Encryption. All SBU information must be protected at rest, in transit, and in exchanges (i.e., internal and 

external communications). The contractor (including subcontractor) shall employ encryption methods and 

tools to ensure the confidentiality,integrity, and availability of SBU information.

9. Particularly relevant to this clause are the updated sections to IRM 10.8.1 and Publication 4812 regarding 

email and text messages, alternative work sites, and incidentmanagement:

• For email and text messaging, the contractor shall abide by IRM 10.8.1.4.17.2.2 “Electronic Mail 

(Email) Security”, IRM 10.5.1.6.8 “Email” plus all subsections, and IRM 10.8.2.2.1.18 “Contractor”; 

or Pub. 4812 section 28.3.1 “Electronic Mail (Email) Security,”. Included are requirements on 

encryption, subject line content,and restrictions on personal email accounts.

• For alternate work sites the contractor shall abide by IRM 10.8.1.4.11.16 “PE-17Alternate Work Site” 

or Publication 4812 section 21.16 “PE-17 Alternate Work Site,”. Included are requirements for 

incident reporting, encryption, and secure access.

10. Incident and Situation Reporting. Contractors and subcontractors are required to report a suspected or 

confirmed breach in any medium or form, electronically, verbally or inhardcopy form immediately upon 

discovery. All incidents related to IRS processing, information or information systems shall be reported 

immediately upon discovery to the CO, COR, and CSIRC. Contact the CSIRC through any of the

following methods:

CSIRC Contacts: Telephone: 240.613.3606 E-mail to csirc@irs.gov

In addition, if the SBU information is or involves a loss or theft of an IRS IT asset, e.g., computer, laptop, router, 

printer, removable media (CD/DVD, flash drive, floppy, etc.), or non-IRS IT asset (BYOD device), or a loss or 

theft of hardcopy records/documents containing SBU data, including PII and tax information, the contractor shall 

report the incident/situation to the Treasury Inspector General for Tax Administration (TIGTA) hotlineat (800)

366-4484.

11. Staff-Like Access to, Processing and Storage of Sensitive but Unclassified (SBU) Information. The 
Page 25 of 47 Jacket 623-851 R1 

contractor (including subcontractor) shall not allow contractor or subcontractor personnel to access, 

process, or store SBU on Information Technology (IT) systems or assets located outside the continental

United States and its outlying territories.

Contractors (including subcontractors) utilizing their own IT systems or assets to receive orhandle IRS SBU data

shall not commingle IRS and non-IRS data.

12. Disposition of SBU Information. All SBU information processed during the performance of this contract, 

or to which the contractor (or subcontractor) was given staff- like access (as well as all related output, 

deliverables, or secondary or incidental by- products, information or data generated by the contractor or 

others directly or indirectly fromthe source material), regardless of form or format, shall be completely 

purged from all data storage components of the contractor’s or subcontractor facilities and computer 

systems, and no SBU/Personally Identifiable Information (PII) information will be retained by the

contractor either--

• When it has served its useful, contractual purpose, and is no longer needed tomeet the contractor’s 

(including subcontractor) other, continuing contractual obligations to the IRS or

• When the contract expires, oristerminated by the IRS (for convenience, default, or cause).

The contractor (including subcontractor) shall completely purge from its systems and Electronic Information 

Technology, and/or return all SBU data, including PII and tax information (originals, copies, and derivative 

works) within 30 days of the point at which it has served its useful contractual purpose, or the contract expires or 

is terminated by the IRS(unless, the CO determines, and establishes, in writing, a longer period to complete the

disposition of SBU data including PII and tax information).

The contractor shall provide to the IRS a written and signed certification to the COR that all SBU 

materials/information (i.e., case files, receipt books, PII and material, tax information, removable media (disks, 

CDs, thumb drives)) collected by, or provided to, the contractor have been purged, destroyed or returned.

13. Records Management.

A. Applicability

This language applies to all Contractors whose personnel create, work with, or otherwise handle Federal 

records, as defined in Section B, regardless of the medium in which the record exists. 

Contractor/subcontractor personnel are bound by the Records Management by Federal Agencies (44 

U.S.C. Chapter 31) regarding the care and retention of federal records.

B. Definitions

"Federal record" as defined in 44 U.S.C. § 3301, includes all recorded information, regardless of form or 

characteristics, made or received by a Federal agency under Federal law or in connection with the 

transaction of public business and preserved orappropriate for preservation by that agency or its legitimate 

successor as evidence ofthe organization, functions, policies, decisions, procedures, operations, or other

activities of the United States Government or because of the informational value of data in them.

The term Federal record:

1. includes [Agency] records;

2. does not include personal materials;

3. applies to records created, received, or maintained by Contractors pursuant totheir [Agency] contract;

and

4. may include deliverables and documentation associated withdeliverables.

C. Requirements

1. Contractor shall comply with all applicable records management laws and regulations, as well as National 

Archives and Records Administration (NARA) records policies, including but not limited to the Federal 

Records Act (44 U.S.C. chapters. 21, 29,31, 33), NARA regulations at 36 CFR Chapter XII Subchapter B, 
Page 26 of 47 Jacket 623-851 R1 

and those policies associated with the safeguarding of records covered by the Privacy Act of 1974 (5 

U.S.C.552a). These policies include the preservation of all records, regardless of form or characteristics,

mode of transmission, or state of completion.

2. In accordance with 36 CFR 1222.32, all data created for Government use anddelivered to, or falling under 

the legal control of, the Government are Federal recordssubject to the provisions of 44 U.S.C. chapters 

21, 29, 31, and 33, the Freedom of Information Act (FOIA) (5 U.S.C. 552), as amended, and the Privacy

Act of 1974 (5 U.S.C. 552a), as amended and must be managed and scheduled for disposition only as

permitted by statute orregulation.

3. In accordance with 36 CFR 1222.32, Contractor shall maintain all records createdfor Government use or 

created in the course of performing the contract and/or delivered to, or under the legal control of the 

Government and must be managed in accordance with Federal law. Electronic records and associated 

metadata must be accompanied by enough technical documentation to permit understanding and use of 

the records and data.

4. IRS and its contractors are responsible for preventing the alienation or unauthorized destruction of 

records, including all forms of mutilation. Records may not beremoved from the legal custody of IRS or 

destroyed except for in accordance with the provisions of IRM 1.15.5, Relocating/Removing Records, the 

agency records schedules and with the written concurrence of the CO. Willful and unlawful destruction, 

damage or alienation of Federal records is subject to the fines and penalties imposed by 18 U.S.C. 2701. 

In the event of any unlawful or accidental removal, defacing, alteration, or destruction of records, 

Contractor must immediately notify the appropriate CO. The CO must report the loss using the PII Breach 

Reporting Form. Privacy, Governmental Liaison and Disclosure (PGLD, Incident Management) will 

review the PII Breach Reporting Form and alert the Records and Information Management (RIM) 

Program Office that a suspected records loss has occurred. The agency must report promptly to NARA in

accordance with 36 CFR1230.

5. The Contractor shall immediately notify the appropriate CO immediately upon discovery of any 

inadvertent or unauthorized disclosures of information, data, documentary materials, records, or 

equipment. Disclosure of non-public information is limited to authorized personnel with a need-to-know 

as described in the [contract vehicle]. The Contractor shall ensure that the appropriate personnel,

administrative, technical, andphysical safeguards are established to ensure the security and confidentiality 

of this information, data, documentary material, records and/or equipment is properly protected. The 

Contractor shall not remove material from Government facilities or systems, or facilities or systems 

operated or maintained on the Government's behalf, without the express written permission of the Head of 

the Contracting Activity. When information, data, documentary material, records and/or equipment is no 

longer required, it shall be returned to [Agency] control or the Contractor must hold it until otherwise 

directed. Items returned to the Government shall be hand-carried, mailed, emailed, or securely

electronically transmitted to the CO or address prescribed in the [contract vehicle]. Destruction of records 

is EXPRESSLY PROHIBITED unless in accordance with Paragraph (4).

6. The Contractor is required to obtain the approval of the CO prior to engaging in any contractual 

relationship (sub-contractor) in support of this contract requiring the disclosure of information, 

documentary material and/or records generated under, or relating to, contracts. The Contractor (and any

sub- contractor) is required to abide by Government and [Agency] guidance for protecting sensitive, 

proprietary information, andcontrolled unclassified information.

7. The Contractor shall only use Government IT equipment for purposes specificallytied to or authorized by

the contract and in accordance with IRS policy.

8. The Contractor shall not create or maintain any records containing any non-publicIRS information that

are not specifically tied to or authorized by the contract.

9. The Contractor shall not retain, use, sell, or disseminate copies of any deliverable that contains 

information covered by the Privacy Act of 1974 or that which is generally protected from public

disclosure by an exemption to the Freedom of Information Act.

10. IRS owns the rights to all data and records produced as part of this contract. All deliverables under the 
Page 27 of 47 Jacket 623-851 R1 

contract are the property of the U.S. Government for which IRS shall have unlimited rights to use, 

dispose of, or disclose such data contained therein as it determines to be in the public interest. Any 

Contractor rights in the data or deliverables must be identified as required by FAR 52.227-11 through 

FAR 52.227-20.

11. Training. All Contractor personnel assigned to this contract who create, work with, or otherwise handle 

records are required to take IRS-provided records management training. The Contractor is responsible for 

confirming training has been completed according to agency policies, including initial training and any

annual or refresher training.

D. Flow down of requirements to subcontractors

1. The Contractor shall incorporate the substance of this language, its terms, andrequirements including this 

paragraph, in all subcontracts under this [contract vehicle], and require written subcontractor

acknowledgment of same.

2. Violation by a subcontractor of any provision set forth in this language will beattributed to the Contractor.

3. Other Safeguards. [Insert any additional disclosure safeguards provided by the Program Office/COR or 

that the CO determines are necessary and in the best interest of the Government and not addressed 

elsewhere in the contract. If none are entered here, there are no other safeguards applicable to this contract

action.]

(End of clause)

IR1052.239-9008 INFORMATION SYSTEMS AND INFORMATION SECURITY CONTROLS FOR 

CONTRACTING ACTIONS SUBJECT TO INTERNAL REVENUE MANUAL (IRM) 10.8.1 (JUN 2021)

In performance of this contract, the contractor agrees to comply with the following requirements and assumes 

responsibility for compliance by its personnel and subcontractors (and their personnel): 

(a) General. The contractor shall ensure IRS information and information systems are protected at all 

times. The contractor shall develop, implement, and maintain effective controls and methodologies in its 

business processes, physical environments, and human capital or personnel practices that meet or 

otherwise adhere to the security and privacy controls, requirements, and objectives described in 

applicable security and privacy control guidelines, and their respective contracts.

(b) IRM 10.5.1 and IRM10.8.1 Applicability. This contract action is subject to Internal Revenue Manual 

(IRM) Part 10.8.1– Information Technology (IT) Security, Policy and Guidance, and IRM 10.5.1 –

Privacy Policy. The contractor shall adhere to the general guidance and specific security and privacy 

control standards or requirements contained in IRM10.5.1 and 10.8.1. While the IRM 10.8.1 shall apply 

to the requirements to access systems, and IRM 10.5.1 shall apply to access SBU data, IRS Publication 

4812, Contractor Security & Privacy Controls, may also govern as addressed in another clause. It will 

address the requirements related to physical and personnel security that must continue to be maintained at 

contractor sites.

(c) Based on the Federal Information Security Modernization Act of 2014 (FISMA), and standards and 

guidelines developed by the National Institute of Standards and Technology (NIST), IRM 10.8.1 provides 

overall IT security control guidance for the IRS, and uniform policies and guidance to be used by each 

office, or business, operating, and functional unit within the IRS that uses IRS information systems to 

accomplish the IRS mission. 

(d) Contractor Security Representative. The contractor shall assign and identify, in its offer, a Contractor 

Security Representative (CSR) and alternate CSR to all contracts requiring staff-like access to IRS 
Page 28 of 47 Jacket 623-851 R1 

information, information technology and systems, facilities, and/or assets. The CSR is the contractor’s 

primary point for the Government on all security-related matters and the person responsible for ensuring 

the security and privacy of information and information systems in accordance with the terms and 

conditions of the contract and all applicable security controls. 

(e) Flow down of clauses. The contractor shall include and flow down, in its subcontracts (or 

arrangements or outsourced service agreements) that entail staff-like access to SBU information by a 

subcontractor or agent, at any tier, the same Federal Acquisition Regulation (FAR) and local security or 

safeguard clauses or provisions for protecting SBU information or information systems that apply to and 

are incorporated in its prime contract with IRS. 

(End of clause)

IR1052.239-9009 INFORMATION SYSTEMS AND INFORMATION SECURITY CONTROLS FOR 

CONTRACTING ACTIONS SUBJECT TO IRS PUBLICATION 4812 (JUN 2021)

Publication 4812 Contractor Security & Privacy is an IRS specific guide to NIST SP 800-53 Release 5 when 

staff- like access to IRS information or information systems under contracts for services on behalf of the IRS is 

outside of IRS controlled facilities or the direct control of the Service (as opposed to Internal Revenue Manual 

10.8.1 - Information Technology (IT) Security, Policy and Guidance, which applies when contractors are 

accessing IRS information and information systems at Government controlled facilities). 

The IRS Publication 4812 is a living document and updated annually to reflect changes from Executive Orders, 

OMB requirements, NIST updates, etc. The current version of Publication 4812 is located on the irs.gov website. 

In performance of this contract, the contractor agrees to comply with the following requirements and assumes 

responsibility for compliance by its personnel and subcontractors (and their personnel): 

1. The contractor shall ensure IRS information and information systems (those of the IRS and/or the 

contractor, as appropriate) are protected at all times. In order to do so, the contractor shall develop, implement, 

and maintain effective controls and methodologies in its business processes, physical environments, and human 

capital or personnel practices that meet or otherwise adhere to the security and privacy controls, requirements, and 

objectives described in applicable security and privacy control guidelines, and their respective contracts.

(a) Publication 4812 applicability. This contracting action is subject to Publication 4812 –Contractor Security 

& Privacy Controls. Publication 4812 is available at:

Publication 4812 is available at: https://www.irs.gov/pub/irs-pdf/p4812.pdf

https://www.irs.gov/pub/irs-pdf/p4812.pdf

(b) The contractor shall adhere to the general guidance and specific security control standards or requirements 

contained in Publication 4812. By inclusion of this clause in the contract, the most recent version of 

Publication 4812 is incorporated into the contract and has the same force and effect as if included in the main 

body of the immediate contract.

2. Flowing down from the Federal Information Security Modernization Act of 2014 (FISMA) and standards 

and guidelines developed by the National Institute of Standards and Technology (NIST), Publication 4812 

identifies basic Technical, Operational, and Management (TOM) security and privacy controls and standards 

required of under contracts for services in which contractor (or subcontractor) personnel will either—

(a) Have staff-like access to ,develop, operate, or maintain IRS information or information systems on behalf 

of the IRS (or provide related services) outside of IRS facilities or the direct control of the Service, and/or
Page 29 of 47 Jacket 623-851 R1 

(b) Have staff-like access to, compile, process, or store IRS SBU information on their own information 

systems/Information Technology (IT) assets or that of a subcontractor or third-party Service Provider, or 

when using their own information systems (or that of others) and on IT, or Electronic Information and 

Technology (EIT) (as defined in FAR Part 2) other than that owned or controlled by the IRS.

3.Unless the manual specifies otherwise, the IRS-specific requirements in Publication 4812 meet the standard 

from the latest version of the NIST Special Publication (SP) 800-53 Release 5–Federal Information Systems and

Organizations. The security and privacy controls, requirements, and standards described within the Publication 

4812 are to be used in lieu of the common, at-large security and privacy control standards enumerated in the latest 

version of NIST SP 800-53 Release 5.

Publication 4812 also describes the framework and general processes for conducting contractor security 

reviews –performed by IT Cybersecurity—to monitor compliance and assess the effectiveness of security 

and privacy controls applicable to any given contracting action subject to Publication 4812.

4. Contractor Security Representative. The contractor shall assign and identify, upon award, a Contractor 

Security Representative (CSR) and alternate CSR to all contracts requiring staff-like access to Treasury/bureau 

information, information technology and systems, facilities, and/or assets. The CSR is the contractor’s primary 

point for the Government on all security-related matters and the person responsible for ensuring the security of 

information and information systems in accordance with the terms and conditions of the contract and all 

applicable security and privacy controls.

5. Flow down of clauses. The contractor shall include and flow down, in its subcontracts (or arrangements 

or outsourced service agreements) that entails staff-like access to SBU information by a subcontractor, at any tier, 

the same Federal Acquisition Regulation (FAR) and local security, privacy or safeguard clauses or provisions for 

protecting SBU information or information systems that apply to and are incorporated in its prime contract with 

IRS. IRS Publication 4812 also applies to subcontractors. 

(End of clause)

IR1052.239-9010 – INFORMATION SYSTEM AND INFORMATION SECURITY CONTROL

STANDARDS AND GUIDELINES APPLICABILITY (JUN 2021)

As part of its information security program, IRS identifies security controls for the organization’s information and 

information systems in the following three key standards and guiding documents:

o Internal Revenue Manual (IRM) 10.8.1 – Information Technology (IT) Security, Policy and Guidance

o IRM 10.5.1 – Privacy Policy, and

o Publication 4812 – Contractor Security & Privacy Controls.

While IRM 10.8.1 and Publication 4812 are both based on the latest version of NIST SP 800-53, they apply to 

different operating environments—internal and external to the organization, respectively.

The contractor, by signing its offer, hereby asserts to the best of its knowledge and belief that the security and 

privacy control guideline(s) most suitable and applicable to the immediate contracting action, with due 

consideration to its proposed approach (and work environment) for fulfilling the Government’s requirements and 

standards for applicability described herein, is as follows (check only one block):

 IRM 10.8.1 only ☐ Publication 4812 ☐ Both IRM 10.8.1 and PUB 4812
Page 30 of 47 Jacket 623-851 R1 

Unless IRS Cybersecurity, (Contract Security Assessment – CSA) determines, through a notification to the 

Contractor by the CO, that a different (or a second) security control standard or guideline is warranted, the 

security level selected/applied for by the contractor under IR1052.239-9010 shall stand. In the event IRS 

Cybersecurity (Contractor Security Assessment – CSA) determines a different (or second) security control 

standard or guideline is warranted, the CO shall advise the contractor, in writing, of the Government 

determination, and reflect the correct/appropriate security control standard or guideline in the ensuing contract.

a. If Publication 4812 is selected (alone or in combination with IRM 10.8.1) as the most suitable security 

control guideline, the Contractor must identify, as part of its proposal submissions (or its submissions under any 

modification to an existing contract incorporating this clause), the most suitable security control level within the 

following hierarchy of security control levels (from lowest or highest):

▪ Software Application Development or Maintenance (SOFT)

▪ Networked Information Technology Infrastructure (NET)

(See Publication 4812, Appendix C for guidance in selecting the security control level most suitable and 

appropriate to the immediate contracting action. If additional guidance is needed in selecting the security control 

level, contact IRS Cybersecurity (Contractor Security Assessment - CSA).

b. The contractor, by signing its offer, hereby asserts to the best of its knowledge and belief that the 

security control level under Publication 4812 most suitable and applicable to the immediate contracting action, 

with due consideration to its proposed approach (and work environment) and standards for applicability described 

herein, is as follows (check only one):

☐SOFT ☐NET 

c. Unless IRS Cybersecurity (Contractor Security Assessment - CSA) determines that a different (higher 

or lower) security control level is warranted for contracts subject to the most recent version of Publication 4812, 

the security level selected/applied for by the contractor will govern throughout the life of the contract. In the event 

the IRS Cybersecurity (Contractor Security Assessment - CSA) determines a different (higher or lower) security 

level is warranted, the CO will advise the contractor, in writing, of the Government determination. At the end of 

the contract, for all security levels, the contractor must provide a plan and document the implementation of this 

plan to ensure that all hard copy and electronic data is returned to the IRS, sanitized, or destroyed.

d. Failure by the contractor to check any block will result in the use of both guidelines (for the Publication 

4812 portion, use of the most stringent security control level (Software)) until and unless the IRS Cybersecurity 

(Contractor Security Assessment - CSA), determines otherwise via notification to the Contractor by the CO.

e. Flow down of clauses. The contractor shall include and flow down, in its subcontracts (or 

arrangements) that entails staff-like access to SBU information by a subcontractor, at any tier, the same Federal 

Acquisition Regulation (FAR) and local security or safeguard clauses or provisions for protecting SBU 

information or information systems that apply to and are incorporated in its prime contract with IRS.

(End of provision)

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.
Page 31 of 47 Jacket 623-851 R1 

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.

(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) Contractors will ensure that before gaining access to any sensitive but unclassified data (SBU) all

employees review Privacy Awareness Training, made available by the IRS' Office of Privacy.

(d) 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.

CRIMINAL SANCTIONS: 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) which is made applicable to contractors by 5 U.S.C. 552a (m)(1), provides that any officer or employee of 

an agency, who by virtue of his/her employment of official position, has possession of or access to agency records 

which contain individually identifiable information, the disclosure of which is prohibited by the Privacy Act or 

regulations established thereunder, and who knowing that disclosure of the specific material is prohibited, 

willfully discloses the material in any manner to any person or agency not entitled to receive it, shall be guilty of a 

misdemeanor and fined not more than $10,000.00.
Page 32 of 47 Jacket 623-851 R1 

Criminal/Civil Sanctions:

(a) Each officer or employee of any person at any tier to whom returns or return information is or may be

disclosed shall be notified in writing by the person that returns or return information disclosed to such officer or 

employee can be used only for a purpose and to the extent authorized herein, and that further disclosure of any 

such returns or return information for a purpose or to an extent unauthorized herein constitutes a felony 

punishable upon conviction by a fine of as much as $5,000 or imprisonment for as long as five years, or both, 

together with the costs of prosecution. Such person shall also notify each such officer and employee that any such 

unauthorized future disclosure of returns or return information may also result in an award of civil damages 

against the officer or employee in an amount not less than $1,000 with respect to each instance of unauthorized 

disclosure plus in the case of willful disclosure or a disclosure which is the result of gross negligence, punitive 

damages, plus the cost of the action. These penalties are prescribed by IRC Sections 7213 and 7431 and set forth 

at 26 CFR 301.6103(n)-1.

(b) Each officer or employee of any person to whom returns or return information is or may be disclosed shall be 

notified in writing by such person that any return or return information made available in any format shall be used 

only for the purpose of carrying out the provisions of this contract and that inspection of any such returns or 

return information for a purpose or to an extent not authorized herein constitutes a criminal misdemeanor 

punishable upon conviction by a fine of as much as $1,000.00 or imprisonment for as long as 1 year, or both, 

together with the costs of prosecution. Such person shall also notify each such officer and employee that any such 

unauthorized inspection of returns or return information may also result in an award of civil damages against the 

officer or employee in an amount equal to the sum of the greater of $1,000.00 for each act of unauthorized 

inspection with respect to which such defendant is found liable or the sum of the actual damages sustained by the 

plaintiff as a result of such unauthorized inspection plus in the case of a willful inspection or an inspection which 

is the result of gross negligence, punitive damages, plus the costs of the action. The penalties are prescribed by 

IRC Sections 7213A and 7431.

(c) Additionally, 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), which

is made applicable to contractors by 5 U.S.C. 552a(m)(1), provides that any officer or employee of a contractor, 

who by virtue of his/her employment or official position, has possession of or access to agency records which 

contain individually identifiable information, the disclosure of which is prohibited by the Privacy Act or 

regulations established there under, and who knowing that disclosure of the specific material is so prohibited, 

willfully discloses the material in any manner to any person or agency not entitled to receive it, shall be guilty of a 

misdemeanor and fined not more than $5,000.

Inspection: The contractor shall be subject at the option/discretion of the ordering agency, to periodical testing 

(but no less than annually) and evaluation of the effectiveness of information security controls and techniques.

The assessment of information security controls may be performed by an agency independent auditor, security 

team or Inspector General, and shall include testing of management, operational and technical controls, as 

indicated by the security plan or every information system that maintain, collect, operate or use federal 

information on behalf of the IRS. The IRS and contractor shall document and maintain a remedial action plan, 

also known as a Plan of Action and Milestones (POA&M) to address any deficiencies identified during the test 

and evaluation. The contractor must cost-effectively reduce information security risks to an acceptable level 

within the scope, terms and conditions of the contract. The contractor has the responsibility of ensuring that all 

identified weaknesses are either corrected and/or mitigated. The Government shall have 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. On the basis of such inspection, the Contracting 

Officer of the GPO Office, may require specific measures in cases where the contractor is found to be 

noncompliant with contract safeguards.

BREACH RELATED TERMINATION OF DATA TRANSMISSION:

If the Government determines that an authorized recipient has failed to maintain adequate safeguards (in the 

transmission, retention, and/or use of SBU) or has made any unauthorized inspections or disclosures of SBU, the 

Government may terminate or suspend transmission of SBU to any authorized recipient until the Government is 
Page 33 of 47 Jacket 623-851 R1 

satisfied that adequate steps have been taken to ensure adequate safeguards or prevent additional unauthorized 

inspections or disclosures (see IRC section 6103(p)(4) and (p)(7)).

SENSITIVE BUT UNCLASSIFIED SYSTEMS OR INFORMATION:

(a) In addition to complying with any functional and technical security requirements set forth in the schedule and 

elsewhere in the contract, the contractor shall request that the Government initiate personnel screening checks and

provide signed user nondisclosure agreements, as required by this clause, for each contractor employee requiring 

staff-like access, i.e., unescorted or unsupervised physical access or electronic access, to the following limited or

controlled areas, systems, programs, and data: IRS facilities, information systems, security items and products, 

and sensitive but unclassified information. Examples of electronic access would include the ability to access 

records by a system or security administrator.

(b) The contractor shall submit a properly completed set of investigative request processing forms for each such 

employee in compliance with instructions to be furnished by IRS.

(c) Depending upon the nature of the type of investigation necessary, it may take a period up to eleven months to 

complete complex personnel screening investigations. 

To verify the acceptability of a non-IRS, favorable investigation, the contractor shall submit the forms or 

information needed, according to instructions furnished by the IRS. 

The contractor shall ensure that each contractor employee requiring access executes any nondisclosure

agreements required by the Government prior to gaining staff-like access. The contractor shall provide signed

copies of the agreements to the Contracting Officer’s Representative for inclusion in the employee’s security file. 

Unauthorized access is a violation of law and may be punishable under the provisions of Title 5 U.S.C. 552a, 

Executive Order 12356; Section 7211 of Title 5, United States Code (governing disclosures to Congress); Section 

1034 of Title 10, United States Code, as amended by the Military Whistleblower Protection Act (governing 

disclosure to Congress by members of the military); Section 2302(b)(8) of Title 5, United States Code, as 

amended by the Whistleblower Protection Act (governing disclosures of illegality, waste, fraud, abuse or public 

health or safety threats); the Intelligence Identities Protection Act of 1982 (50 U.S.C. 421 et seq.)(governing 

disclosures that could expose confidential Government agents); and the statutes which protect against disclosure 

that may compromise the national security, including Sections 641, 793, 794, 798, and 952 of Title 18, United 

States Code, and Section 4(b) of the Subversive Activities Act of 1950 (50 U.S.C. Section 783(b)) and other 

applicable statutes.

NOTE: The contractor shall immediately notify the Contracting Officer (GPO) and the Contracting

Officer’s Representative of the termination, resignation, or reassignment of any authorized personnel

under the contract. Further, the contractor shall include the steps taken to ensure continued performance

in accordance with the contract. Replacement personnel or new hires must have qualifications that are 

equal to or higher than the qualifications of the person(s) to be replaced.

The contractor may contact Sylvia Greene at sylvia.j.greene@irs.gov or Erika Bryant at Erika.J.Bryant@irs.gov 

regarding questions concerning requirements for a security clearance. The requirements include, but are not 

limited to, financial history of the contractor’s firm and on-site visit(s) by the IRS security personnel.
Page 34 of 47 Jacket 623-851 R1 

Exhibit #2 (8 pages)

PERSONNEL SECURITY AND ANNUAL TRAINING REQUIREMENTS: The IRS requires that the 

contractor’s employees having a need for staff-like access to sensitive but unclassified information must be 

approved through an appropriate level of security screening or investigation. IMMEDIATELY UPON AWARD, 

the contractor must furnish the Government with a description of all positions requiring stafflike access to IRS 

data. The Government (including an IRS personnel security officer) will assess the risk level for each position and 

determine the need for individual security investigations.

• The IRS shall bear the cost of conducting a security screening for contractor employees requiring

one.

• The Government will provide electronic copies of the required forms.

• Any costs for fingerprinting not conducted at an approved credentialing location will be borne by

the contractor.

• Contractor personnel requiring investigation will not be allowed staff-like access to IRS data until

approved by the IRS National Background Investigation Center (NBIC).

Other employees will be screened on an “as needed” basis. All employees will receive a moderate level security 

clearance initially, which may be raised, as applicable, if deemed necessary by the IRS at any time during the 

contract.

All applicable employees MUST be fingerprinted. Fingerprinting must be done at a GSA Credentialing Station. 

When the employee receives an email in reference to fingerprinting, the employee shall schedule an enrollment 

appointment. Any costs for fingerprinting not conducted at an approved credentialing location will be borne by 

the contractor. Travel to and from the credentialing office will be borne by the contractor.

To initiate the background investigation the contractor must complete the Risk Assessment Checklist (RAC) form 

and security documents: Form 13340, (Fair Credit Reporting Act), Optional Form 306 (Declaration for Federal 

Employment), and review and initial Notice 1379 (Tax Record Check Notice)). The IRS Human Capital Office, 

Personnel Security, Contractor Security Onboarding office may request additional forms to complete their 

investigation.

The below notice and consent will be provided as a separate document after award unless the Government

waives the requirement to submit IR1052.209-9002.

IR1052.209-9002 NOTICE AND CONSENT TO DISCLOSE AND USE OF TAXPAYER RETURN

INFORMATION (MAY 2018)

(a) Definitions. As used in this provision—

“Authorized representative(s) of the offeror” means the person(s) identified to the Internal Revenue

Service (IRS) within the consent to disclose by the offeror as authorized to represent the offeror in

disclosure matters pertaining to the offer.

“Delinquent Federal tax liability” means any unpaid Federal tax liability that has been assessed, for which 

all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in 

a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability.

“Tax check” means an IRS process that accesses and uses taxpayer return information to support the 

Government’s determination of an offeror’s eligibility to receive an award, including but not limited to

implementation of the statutory prohibition of making an award to corporations that have an unpaid

Federal tax liability (see FAR 9.104-5(b)).
Page 35 of 47 Jacket 623-851 R1 

(b) Notice. Pursuant to 26 USC 6103(a) - taxpayer return information, with few exceptions, is

confidential. Under the authority of 26 U.S.C. 6103(h)(1), officers and employees of the Department of 

the Treasury, including the IRS, may have access to taxpayer return information as necessary for purposes 

of tax administration. The Department of the Treasury has determined that an IRS contractor’s 

compliance with the tax laws is a tax administration matter and that the access to and use of taxpayer 

return information is needed for determining an offeror’s eligibility to receive an award, including but not 

limited to implementation of the statutory prohibition of making an award to corporations that have an 

unpaid Federal tax liability (see FAR9.104-5).

(1) The performance of a tax check is one means that will be used for determining an offeror’s eligibility 

to receive an award in response to this solicitation (see FAR 9.104). As a result, the offeror may want to 

take steps to confirm it does not have a delinquent Federal tax liability prior to submission of its response 

to this solicitation. If the offeror recently settled a delinquent Federal tax liability, the offeror may want to 

take steps to obtain information in order to demonstrate the offeror’s responsibility to the contracting 

officer (see FAR 9.104-5).

(c) The offeror shall execute the consent to disclosure provided in paragraph (d) of this provision and 

include it with the submission of its offer. The consent to disclosure shall be signed by an authorized 

person as required and defined in 26 U.S.C. 6103(c) and 26 CFR301.6103(c)-1(e)(4).

(d) Consent to disclosure. I hereby consent to the disclosure of taxpayer return information (as defined in 

26 U.S.C. 6103(b)(2)) as follows:

___________________ [OFFEROR NAME]

The Department of the Treasury, Internal Revenue Service, may disclose the results of the tax check conducted in 

connection with the offeror’s response to this solicitation, including taxpayer return information as necessary to 

resolve any matters pertaining to the results of the tax check, to the authorized

representatives of on this offer:

___________________ [OFFEROR NAME]

I am aware that in the absence of this authorization, the taxpayer return information of ___________________ is 

confidential and may not be disclosed, which subsequently may remove the offer from eligibility to receive an 

award under this solicitation.

________________________________________________

[PERSON(S) NAME AND CONTACT INFORMATION]

I consent to disclosure of taxpayer return information to the following person(s):

I certify that I have the authority to execute this consent on behalf of: ___________________ [OFFEROR

NAME]

Offeror Taxpayer Identification Number: ______________________

Offeror Address: ________________________________________

Name of Individual Executing Consent: ____________________

Title of Individual Executing Consent: ______________________

Signature: ______________________
Page 36 of 47 Jacket 623-851 R1 

Date: ___________________

See below personnel security and training information:

IR1052.204-9000 Submission of Security Forms and Related Materials (JUN 2021)

The Treasury Security Manual (TD P 15-71) sets forth investigative requirements for contractors and 

subcontractors who require staff-like access, wherever the location, to (1) IRS-owned or controlled facilities 

(unescorted); (2) IRS information systems(internal or external systems that store, collect, and/or process IRS 

information); and/or (3) IRS sensitivebut unclassified (SBU)information.

“Staff-Like Access” is defined as authority granted to perform one or more of the following:

• Enter IRS facilities or space (owned or leased) unescorted (when properlybadged);

• Possess login credentials to information systems (internal or external systems thatstore, collect, and/or

process IRS information);

• Possess physical and/or logical access to (including the opportunity to see, read, transcribe, and/or

interpret) SBU data; (See IRM 10.5.1 for examples of SBU data);

• Possess physical access to (including the opportunity to see, read, transcribe, and/orinterpret) security 

items and products (e.g., items that must be stored in a locked container, security container, or a secure 

room. These items include, but are not limited to security devices/records, computer equipment-and 

identification media. Fordetails see IRM 1.4.6.5.1, Minimum Protection Standards);or,

• Enter physical areas storing/processing SBU information(unescorted)

Staff-like access is granted to an individual who is not an IRS employee (and includes, but is not limited to: 

contractor/subcontractor personnel, whether procured by IRS or another entity, vendors, delivery persons, experts, 

consultants, paid/unpaid interns, other federal employee/contractor personnel, cleaning/maintenance personnel, 

etc.), and is approved uponrequired completion of a favorable suitability/fitness determination conducted by IRS

Personnel Security.

For security requirements at contractor facilities using contractor-managed resources, pleasereference Publication 

4812, Contractor Security & Privacy Controls. The contractor shall permit access to IRS SBU information or 

information system/assets only to individuals who have received staff-like access approval (interim or final) from

IRS Personnel Security.

Contractor/subcontractor personnel requiring staff-like access to IRS equities are subject to (and must receive a 

favorable adjudication or affirmative results with respect to) the following eligibility/suitability pre-screening 

criteria, as applicable:

• IRS account history for federal tax compliance (for initial eligibility, as well asperiodic checks for 

continued compliance while actively working on IRS contracts);

• Selective Service registration compliance (for males born after 12/31/59);

• Contractors must provide proof of registration which can be obtained from theSelective Service website at

www.sss.gov.;

• U.S. citizenship/lawful permanent residency compliance; If foreign-born, contractors must provide proof 

of U.S. citizenship or Lawful Permanent Residency status by providing their Alien Registration Number

(“A”Number);

• Background investigationforms;

• Credit history;
Page 37 of 47 Jacket 623-851 R1 

• Federal Bureau of Investigation fingerprint results;and,

• Review of prior federal government backgroundinvestigations.

In this regard, Contractor shall furnish the following electronic documents to Personnel Security (PS) at 

hco.ps.contractor.security.onboarding@irs.gov within 10 business days (or shorter period) of assigning (or 

reassigning) personnel to this contract/order/agreement and prior to the contractor (including subcontractor) 

personnel performing any work or being granted staff-like access to IRS SBU or IRS/contractor (including 

subcontractor) facilities, information systems/assets that process/store SBU information thereunder:

• IRS-provided Risk Assessment Checklist (RAC);

• Non-Disclosure Agreement (if contract terms grant SBU access);and,

• Any additional required security forms, which will be made available through PS andthe COR.

Contract Duration:

a. Contractor (including subcontractor) personnel whose duration of employment is 180 calendar days or 

more per year must meet the eligibility/suitability requirements forstaff-like access and shall undergo a 

background investigation based on the assigned position risk designation as a condition of work under the 

Government contract/order/agreement.

b. If the duration of employment is less than 180 calendar days per year and the contractor requires staff-like

access, the contractor (including subcontractor) personnel must meet the eligibility requirements for stafflike access (federal tax compliance, Selective Service Registration, and US Citizenship or Lawful 

Permanent Residency), as well as an FBI Fingerprint result screening.

c. For contractor (including subcontractor) personnel not requiring staff-like access to IRS facilities, IT 

systems, or SBU data, and only require infrequent access to IRS-owned or controlled facilities and/or 

equipment (e.g., a time and material maintenance contract that warrants access one or two days monthly), 

an IRS background investigation is not needed and will not be requested if a qualified escort, defined as 

an IRS employee or as a contractorwho has been granted staff-like access, escorts a contractor at all times 

while the escorted contractor accesses IRS facilities, or vendor facilities where IRS IT systems hardware 

or SBU data is stored. As prescribed in IRM 10.23.2, escorting in lieu of staff-like access for IT systems

and access to SBU data (escorted or unescorted) will not be allowed.

The contractor (including subcontractor) personnel will be permitted to perform under the 

contract/order/agreement and have staff-like access to IRS facilities, IT systems, and/or SBU data only upon 

notice of an interim or final staff-like approval from IRS Personnel Security, as defined in IRM 10.23.2 –

Contractor Investigations, and is otherwise consistent with IRS security practices and related IRMs, to include,

but not limited to:

• IRM 1.4.6 – Managers Security Handbook; IRM10.2.14 – Methods of ProvidingProtection; and, IRM 

10.8.1 - Policy andGuidance.

Current Investigation Reciprocity: Individuals who possess a prior favorably adjudicated Government background 

investigation that meets the scope and criteria required for their position may be granted interim staff-like access 

approval upon verification of the prior investigation, receipt of all required contractor security forms, and 

favorable adjudication ofIRS pre-screening eligibility/suitability checks. If their current investigation meets IRS

established criteria for investigative reciprocity, individuals will be granted final staff-like access, and will not be 

required to undergo a new investigation beyond an approved pre- screening determination.

Flow down of clauses: The contractor shall include and flow down, in its subcontracts (or arrangements or 

outsourced service agreements) that entails access to SBU information by asubcontractor, at any tier, the same 

Federal Acquisition Regulation (FAR) and local security or safeguard clauses or provisions for protecting SBU 

information or information systems thatapply to and are incorporated in its prime contract with IRS.

(End of clause)
Page 38 of 47 Jacket 623-851 R1 

IR1052.204-9001 Notification of Change in Contractor Personnel Employment Status,Assignment, or

Standing (JUN 2021)

The contractor, via e-mail (hco.ps.contractor.security.onboarding@irs.gov), shall notify the Contracting Officer 

(CO), Contracting Officer's Representative (COR), and Personnel Security within one (1) business day of the 

contractor (including subcontractor) becoming aware of anychange in the employment status, information access 

requirement, assignment, or standing ofa contractor (or subcontractor) personnel under this contract or order – to 

include, but not limited to, the following conditions:

• Receipt of the personnel’s notice of intent to separate from employment or discontinue work under this 

contract/order;

• Knowledge of the personnel’s voluntary separation from employment or performance on this

contract/order (if no prior notice was given);

• Transfer or reassignment of the personnel and performance of duties under this contract/order, in whole or 

in part, to another contract/order (and if possible, identify the gaining contract/order and representative 

duties/responsibilities to allow for an assessment of suitability based on position sensitivity/risk level

designation);

• Denial of or revocation of staff-like access as determined by IRS Personnel Security;

• Separation, furlough, or release from employment;

• Anticipated extended absence of more than 45 days;

• Change of legal name;

• Change to employment eligibility;

• Change in gender or other distinction when physical attributes figureprominently in the biography of an 

individual;

• Actual or perceived conflict of interest in continued performance under this contract/order (provide

explanation); or

• Death.

When required by the COR, the contractor may be required to provide the information required by this clause to 

the IRS using the Risk Assessment Checklist (RAC) or securitydocuments as identified by Personnel Security. 

The notice shall include the following minimum information:

• Name of contractor personnel;

• Nature of the change in status, assignment or standing (i.e., provide a brief non-personal, broad-based

explanation);

• Affected contract/agreement/order number(s);

• Actual or anticipated date of departure or separation;

• When applicable, the name of the IRS facility or facilities this individual routinelyworks from or has 

staff-like access to when performing work under this contract/order;

• When applicable, contractor (including subcontractor) using contractor (or subcontractor)owned systems

for work must ensure that their systems are updated to ensure personnel no longer have continued stafflike access to IRS work, either for systems administration or processing functions; and

• Identification of any Government Furnished Property (GFP), Government FurnishedEquipment (GFE), or

Government Furnished Information (GFI) (to include PersonalIdentity Verification (PIV) credentials or 

badges – also referred to as SmartID Cards) provided to the contractor personnel and its whereabouts or

status.
Page 39 of 47 Jacket 623-851 R1 

In the event the subject contractor (including subcontractor) is working on multiple contracts, orders, or 

agreements, notification shall be combined, and the cognizant COR for each affected contract or order (using the 

Contractor Separation Checklist (Form 14604 (Rev. 8- 2016)) shall be included in the joint notification along with 

Personnel Security. These documents (the RAC and security forms) are also available by email request to 

Personnel Security.

The vendor POC and the COR must ensure all badges, Smart Cards, equipment, documents, and other 

government furnished property items are returned to the IRS, systems accesses are removed, and Real Estate & 

Facilities Management is notified offederal workspace that is vacant.

As a rule, the change in the employment status, assignment, or standing of a contractor (or subcontractor) 

personnel to this contract or order would not form the basis for an excusabledelay for failure to perform under the

terms of this contract, order or agreement.

Flow down of clauses. The contractor shall include and flow down, in its subcontracts (or arrangements or 

outsourced service agreements) that entails staff-like access to SBU information by a subcontractor, at any tier, 

the same Federal Acquisition Regulation (FAR) and local security or safeguard clauses or provisions for 

protecting SBU information or information systems that apply to and are incorporated in its prime contract with

IRS.

(End of clause)

IR1052.204-9002 IRS SPECIALIZED INFORMATION TECHNOLOGY (IT) SECURITY

TRAINING (ROLE-BASED) REQUIREMENTS (JUN 2021)

a. Consistent with the Federal Information Security Modernization Act of 2014 (FISMA), specialized

information technology (IT) security training (role-based) shall be completed prior to access to Information

Systems and annually thereafter by contractor and subcontractor personnel who have an IT security role or

responsibility.

b. Identifying contractor/subcontractor with a role or responsibility for IT security is completed by the

Contractor, and verified by the COR, by completing the Risk Assessment Checklist (RAC). The roles listed in

the RAC conform to those roles listed in the Internal Revenue Manual 10.8.1.2 that apply to contractor

personnel. This process applies to new contractors/subcontractors, replacement personnel and for existing 

contractors/subcontractors whose roles change during their work on a contract. This includes, but is not

limited to, having an approved elevated privilege to one or more IRS systems through the OL5081 process or

Business Entitlement Access Request System (BEARS).

c. Prior to accessing any IT system, all contractor/subcontractor personnel must successfully complete

all provisions of IR1052.204-9000 Submission of Security Forms and Related Materials.

d. In keeping with the Security Orientation outlined in IR1052.224-9001, contractors/subcontractors 

designated on the Risk Assessment Checklist as performing a role shall complete approved training equal to

the assigned hours within 5 business days of receiving the Personnel Security’s memo approving staff-like

access.

e. Annual Requirements: Thereafter, on an annual basis within a FISMA year cycle beginning July 

1st of each year, contractor/subcontractor personnel performing under this contract in the role identified

herein is required to complete specialized IT security, role- based training by June 1st of the following year.

f. Training Certificate/Notice: The contractor shall use the Government system identified by 

Cybersecurity to annually complete specialized IT security training (role- based). The COR will track the

courses, hours completed and the adhere to the established due dates for each contractor/subcontractor

personnel. Alternatively, courses may be completed outside of the Government system. Any courses taken

outside of the Government system must be pre-approved by IRS Cybersecurity’s Security System Management

team via the COR. Adequate information such as course outline/syllabus must be provided for evaluation. Once 

a course is approved, certificates of completion provided for each contractor/subcontractor shall be provided to

COR in order to receive credit toward the required hours for the contractor/subcontractor personnel. Copies of
Page 40 of 47 Jacket 623-851 R1 

completion certificates for externally completed course must be shared with the Contracting Officer upon

request.

g. Administrative Remedies: A contractor/subcontractor who fails to complete the specialized IT 

security training (role-based) requirements, within the timeframe specified, may be subject to suspension,

revocation or termination (temporarily or permanently) of staff-like access to IRS IT systems.

h. Flow down of clauses. The contractor shall include and flow down, in its subcontracts (or

arrangements or outsourced service agreements) that entails staff-like access to SBU information by a

subcontractor, at any tier, the same Federal Acquisition Regulation (FAR) and local security or safeguard

clauses or provisions for protecting SBU information or information systems that apply to and are

incorporated in its prime contract with IRS.

(End of clause)

IR1052.224-9001 Mandatory IRS Security Training for Information Systems, InformationProtection and 

Facilities Physical Access (JUN 2021)

The Federal Information Security Modernization Act of 2014 (FISMA) requires each federal agency to provide 

periodic information security awareness training to all contractors/subcontractors involved in the management, 

use, or operation of Federal information and information systems. In addition, contractor/subcontractor personnel 

aresubject to the Taxpayer Browsing Protection Act of 1997, which prohibits willful unauthorized inspection of

returns and return information and details that any violation of the Act could result in civil and criminal penalties. 

Contractor/subcontractor personnelare subject to the Privacy Act of 1974 (5 U.S.C. 552a; Pub. L. No. 93-579), 

December 1974. Contractor/subcontractor personnel are bound by the Records Management by Federal Agencies 

(44 U.S.C. Chapter 31) regarding the care and retention of federalrecords.

1. The contractor must ensure all new contractor/subcontractor personnel complete all assigned briefings 

which are based on the responses provided on the Risk Assessment Checklist Form 14606. These 

responses pertaining to access to any IRS system, including basic LAN, email, and internet; access to any 

Sensitive but Unclassified (SBU) data; and access to any IRS facility. Since new contractor/subcontractor 

personnel will not have access to the IRS training system, the COR shall provide softcopy versions of

each briefing.

i. Exception: Contractor personnel (including subcontractors) performing under IRS contracts with 

Nonprofit Agencies Employing People Who Are Blind or Severely Disabled (as described in FAR 

Subpart 8.7) are exempted from the aforementioned briefing requirements, unless the contractor 

requests access to the training, or there is a compelling justification for requiring the training that is

approved by the Contracting Officer (CO). An example of this would be in an instance where visually 

impaired personnel is assigned to perform systems development and has potential staff-like access to

IRSinformation.

ii. Contractor/subcontractor personnel working with IRS information at contractor-controlled facilities 

with no access to the IRS network will besubject to all mandatory briefing excepting the Facilities 

Management Physical Security briefing as outlined in Publication4812.

iii. Service Personnel: Inadvertent Sensitive Information AccessTraining

Contractor personnel performing: (i) janitorial and cleaning services (daylight operations), (ii) 

building maintenance, or (iii) other maintenance and repair andneed staff-like access to IRS facilities 

are required to complete Inadvertent Access to Sensitive Information (SBU) Access training.

iv. Service Personnel Security Awareness Training: Contractor personnel providing services in the 

following categories are required to complete FMSS Physical Security Training:

o Medical;

o Cafeteria;

o Landscaping;

o Janitorial and cleaning (daylight operations);
Page 41 of 47 Jacket 623-851 R1 

o Building maintenance; or

o Other maintenance and repair

2. In combination these mandatory briefings are known as IRS Security Awareness Training (SAT). The 

topics covered are: Cybersecurity Awareness, Privacy Information Protection and Disclosure, 

Unauthorized Access to Taxpayer Data, Records Management, Inadvertent Sensitive Information Access, 

Insider Threat and/or Facilities Physical Security.The completion of the assigned mandatory briefings 

constitutes the completion of the Security Orientation.

3. The SAT must be completed by contractor/subcontractor personnel within 5 business days of successful 

resolution of the suitability and eligibility for staff-like access as outlined in IR1052.204-9000 Submission

of Security Forms and Related Materials and before being granted access to SBU data. The date listed on 

the memo provided by IRS Personnel Security shall be used as the commencement date.

4. Training completion process:

The contractor must submit confirmation of completed SAT mandatory briefingsfor each contractor/subcontractor

personnel by either:

i. Using Form 14616 signed and dated by the individual and authorized contractor management entity and

returned to the COR. This option is used for new contractor/subcontractor personnel and any that do 

not havean IRS network account.

ii. Using the IRS training system which is available to all contractors withIRS network accounts

5. Annual Training. For contracts/orders/agreement exceeding one year in length, either on a multiyear or 

multiple year basis, the contractor must ensure that personnelcomplete assigned SAT mandatory briefings 

annually no later than October 31st of the current calendar year. The contractor must submit confirmation 

of completed annual SAT on all personnel unable to complete the briefings in the IRS training systems by 

submitting completed Form 14616 assigned to this contract/order/agreement, via email, to the COR, upon

completion.

6. Contractor’s failure to comply with IRS privacy and security policy (to include completion and 

certification of SAT requirements within the timeframe specified) may be subject to suspension, 

revocation, or termination (temporarily or permanently) of staff-like access to IRS IT systems and

facilities.

7. Flow down of clauses. The contractor shall include and flow down, in its subcontracts(or arrangements or 

outsourced service agreements) that entails staff-like access to SBU information by a subcontractor, at 

any tier, the same Federal Acquisition Regulation (FAR) and local privacy and security or safeguard 

clauses or provisions for protecting SBU information or information systems that apply to and are 

incorporated in its prime contract with IRS.

(End of clause)
Page 42 of 47 Jacket 623

-851 R1 

Exhibit #3 (6 pages)
Page 43 of 47 Jacket 623-851 R1 
Page 44 of 47 Jacket 623-851 R1 
Page 45 of 47 Jacket 623-851 R1 
Page 46 of 47 Jacket 623-851 R1 
Page 47 of 47 Jacket 623-851 R1