Jacket: 523-989

Title: Individual Taxpayer Burden Survey

Agency: IRS

Bid Opening: April 26, 2021 at 2PM

Bid Terms Discounted Total

$301,281.00 2.0% 20 days $295,255.38

$317,542.00 2.0% 20 days $311,191.16

$587,654.32 1.0% 20 days $581,777.78

NPC Inc

Contractor Name

Gray Graphics

Advantage Mailing - Anaheim
Specifications by TC Jacket 523-989 

Page 1 of 47 IRS (4830-62) Req 1-02980

Reviewed by EBR

BID OPENING: Bids shall be opened at 2:00pm, prevailing Eastern Standard Time, on April 26, 2021 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: April 20, 2021

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

32704 (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)).

_____________________________________________

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 523-989 will be mailed to approximately 35,080 total taxpayers. There will be two separate mailings - a

standard mailing and a dual mailing. Each mailing will be mailed in 4 Waves. Each Wave will be comprised of 6 

“contacts” plus ad hoc mailings. Mailings will begin in June 2021 and continue through July 2022 (see 

“SCHEDULE”).

Standard Mailing:

- For Wave 1, the first and second contacts will involve approximately 7,010 taxpayers each. After the second 

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

- For Wave 2, the first and second contacts will involve approximately 7,010 taxpayers each. After the second 

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

- For Wave 3, the first and second contacts will involve approximately 2,635 taxpayers each. After the second 

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

- For Wave 4, the first and second contacts will involve approximately 885 taxpayers each. After the second contact, 

the following four contacts will involve the total quantity minus the respondents.
Page 2 of 47 Jacket 523-989 

Dual Mailing:

- For Wave 1, the first and second contacts will involve approximately 7,010 taxpayers each. After the second 

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

- For Wave 2, the first and second contacts will involve approximately 7,010 taxpayers each. After the second 

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

- For Wave 3, the first and second contacts will involve approximately 2,635 taxpayers each. After the second 

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

- For Wave 4, the first and second contacts will involve approximately 885 taxpayers each. After the second contact, 

the following four contacts will involve the total 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 the 

IRS Non-Disclosure Agreement in "EXHIBIT #3". 

2. The contractor must complete and submit two 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 the 

IRS Non-Disclosure Agreement in "EXHIBIT #3". 

2. The contractor must complete and submit two 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 
Page 3 of 47 Jacket 523-989 

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

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. Prior to award, 

the contractor will be required to submit in writing to GPO’s Atlanta Regional Office that the contractor is able to 

meet this requirement.

______________________________________________

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. 

______________________________________________

INSERTION/ENVELOPE SEALING INSPECTION REQUIRED: Representatives from the IRS will oversee

the insertion of money and sealing of the envelopes for Contact 2 for each Wave of the Standard and Dual mailings.

The vendor is required to have a camera system in place so that the IRS representatives can inspect virtually due to 

the COVID-19 pandemic. See “INSPECTION NOTIFICATION” for additional information.

___________________________________________________________________________________________

TITLE/FORM NO:

Individual Taxpayer Burden Survey - Standard

-- Form 14231 (Rev. 02-2021), Catalog Number 57576P

Individual Taxpayer Burden Survey - Dual
Page 4 of 47 Jacket 523-989 

-- Form 14231 (Rev. 02-2021), Catalog Number 57576P 

Individual Taxpayer Burden Survey (SP) 

-- Form 14231 (SP) (Rev. 03-2021), Catalog Number 62338X

______________________________________________

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

09-19)) applies.

______________________________________________

QUANTITY: 

Standard Mailing: Twelve (12) individual Items (see below for each Item):

- Item 1: Form (IRS English Prenote/Contact 1): 17,560 copies

- Item 2: Form (IRS Spanish Prenote/Contact 1): 17,560 copies

- Item 3: Form (Standard Westat Letter #1/Contact 2): 17,560 copies

- Item 4: Saddle-Stitched Pamphlet (English Survey): 55,265 copies

- Item 5: Form (Standard IRS Follow-Up Letter/Contacts 3 & 5): 35,100 copies

- Item 6: Form (Standard Non-Respondent Letter/Contact 4): 17,560 copies

- Item 7: Form (Standard Final Letter/Contact 6) 17,560 copies

- Item 8: Form (Standard Ad Hoc Letter): 2,645 copies

- Item 9: 6 x 9” Window Envelope: 52,640 copies

- Item 10: 9 x 12” Window Booklet Envelope with Indicia: 52,640 copies

- Item 11: 8-3/4 x 11-1/2” Business Reply Envelope: 55,465 copies 

- Item 12: 9 x 12” Window Booklet Envelope without Indicia: 2,845 copies 

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

- Item 1: Form (IRS English Prenote/Contact 1): 17,560 copies

- Item 2: Form (IRS Spanish Prenote/Contact 1): 17,560 copies

- Item 3: Form (Dual Westat Letter #1/Contact 2): 17,560 copies

- Item 4: Saddle-Stitched Pamphlet (English Survey): 55,245 copies

- Item 5: Saddle-Stitched Pamphlet (Spanish Survey): 55,445 copies

- Item 6: Form (Dual IRS Follow-Up Letter/Contacts 3 & 5): 35,100 copies

- Item 7: Form (Dual Non-Respondent Letter/Contact 4): 17,560 copies

- Item 8: Form (Dual Final Letter/Contact 6) 17,560 copies

- Item 9: Form (Dual Ad Hoc Letter): 2,645 copies

- Item 10: 6 x 9” Window Envelope: 52,620 copies

- Item 11: 9 x 12” Window Booklet Envelope with Indicia: 52,620 copies

- Item 12: 8-3/4 x 11-1/2” Business Reply Envelope: 55,245 copies 

- Item 13: 9 x 12” Window Booklet Envelope without Indicia: 2,625 copies 

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, 10 and 11 for Standard and Items 4, 5, 6, 7, 8, 10, 11, and 12 for Dual). Any adjustments in quantity and 

price will be addressed in a Contract Modification.

______________________________________________

TRIM SIZE:

Standard Mailing:

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

- Items 3, 4, 6, 7, & 8: 8-1/2 x 11” 

- Item 9: 6 x 9”

- Items 10 & 12: 9 x 12”

- Item 11: 8-3/4 x 11-1/2”
Page 5 of 47 Jacket 523-989 

Dual Mailing: 

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

- Items 3, 4, 5, 7, 8, & 9: 8-1/2 x 11” 

- Item 10: 6 x 9”

- Item 11 & 13: 9 x 12”

- Item 12: 8-3/4 x 11-1/2”

______________________________________________

PAGES:

Standard Mailing:

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

- Item 4: 16 pages (self-cover)

- Item 9: Face Only (before construction)

- Items 10, 11, & 12: Face and Back (before construction)

Dual Mailing: 

- Items 1 & 2: Face Only

- Items 3, 6, 7, 8, & 9: Face and Back

- Items 4 & 5: 16 pages (self-cover)

- Item 10: Face Only (before construction)

- Items 11, 12, & 13: Face and Back (before construction) 

___________________________________________________________________________________________

DESCRIPTION: 

Specifications apply equally to each Item unless otherwise specified.

Standard Mailing:

- 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, 6, 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. 

______________________________________________

- Item 4: 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. 

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 and 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 5: 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, PIN, and unique number with corresponding 

barcode. 

______________________________________________
Page 6 of 47 Jacket 523-989 

- Item 9: 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.

______________________________________________

- Items 10 & 12: Envelopes print 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.

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 RIGHT. Cover window with a clear transparent material (glassine or equal) 

securely glued to all sides of the envelope.

*NOTE: Item 12 is a plate change to print 2,845 copies without the G-48 indicia. 

______________________________________________

- 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. 

______________________________________________

Dual Mailing:

- Items 1 & 2: Items 1 & 2 of the Dual Mailing and Items 1 & 2 of the Standard Mailing print common static image.

______________________________________________

- Items 3, 7, 8, & 9: Face and back 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 on face and back. 

______________________________________________

- Item 4: Item 4 of the Dual Mailing and Item 4 of the Standard Mailing print common static image.

______________________________________________

- Item 5: 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. 

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 one location and the human readable ID with corresponding barcode in the 

bottom right corner. 
Page 7 of 47 Jacket 523-989 

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

______________________________________________

- Item 6: Contractor is required to print the IRS Letterhead via offset printing for this item. The letterhead prints 

type and agency seal matter in Black ink on the face and back.

In addition to printing the letterhead, face and back of the letter prints type matter in Black with variable data** 

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

corresponding barcode on face and back. Digital printing is acceptable for the letter matter. 

______________________________________________

- Item 10: Item 10 of the Dual Mailing and Item 9 of the Standard Mailing print common static image.

______________________________________________

- Items 11 & 13: Items 11 & 13 of the Dual Mailing and Items 10 & 12 of the Standard Mailing print common static 

image.

NOTE: Item 13 is a plate change to print 2,625 copies without the G-48 indicia. 

______________________________________________

- Item 12: Item 12 of the Dual Mailing and Item 11 of the Standard Mailing print common static image.

______________________________________________

**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 8 of the Standard Mailing & Items 1 through 9 of the Dual Mailing print with 

variable data except the copies that deliver to Westat (see “DISTRIBUTION”). 

- 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. 
Page 8 of 47 Jacket 523-989 

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:

- Item 4 of both Mailings & Item 5 of the Dual Mailing (excluding variable data when applicable) 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. 

- Item 6 Letterhead of the Dual Mailing must be produced via conventional OFFSET printing with a minimum 

resolution of 1200 dpi. Digital printing and inkjet printing are not acceptable for the letterhead. 

- Balance of Items (excluding variable data when applicable) 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.

- 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.

- Dummy data (14 total addresses) to be used for the proofs will be emailed to the contractor one day after award. 

The dummy data will be provided in one Excel file with two tabs. The first tab will contain 7 addresses for the 

Standard Mailing, and the second tab will contain 7 addresses for the Dual Mailing. 

- Approximately 120,000 total same size (8-1/2 x 11") pre-printed leaves of stock (IRS Letterhead) for Items 1, 2, & 

5 of the Standard Mailing and Items 1 & 2 of the Dual Mailing - make-ready sheets will be included. 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 of the Standard Mailing & Dual Mailing: 

- Four total Excel files containing the distribution lists (one each for Standard Contacts 1 & 2 and Dual 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.
Page 9 of 47 Jacket 523-989 

- Eight total Excel files with the updated distribution lists (one each for Standard Contacts 3 through 6 and Dual 

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. Nineteen total PDF files will be provided.

-- Items 1 & 2 (Standard Mailing) and Items 1 & 2 (Dual Mailing): Two PDF files (one for each item) will be 

provided. Items 1 & 2 of the Standard Mailing and Items 1 & 2 of the Dual Mailing print common static image. 

Color is identified as Black.

-- Items 3, 5, 6, 7, & 8 (Standard Mailing) and Items 3, 7, 8, & 9 (Dual Mailing): Nine PDF files (one for each item) 

will be provided. Color is identified as Black and Pantone 301.

-- Item 4 (Standard Mailing) and Item 4 (Dual Mailing): One PDF file will be provided. Item 4 of the Standard 

Mailing and Item 4 of the Dual Mailing print common static image. Color is identified as Black, Pantone 193, and 

Pantone 301.

-- Item 5 (Dual Mailing): One PDF file will be provided. Color is identified as Black, Pantone 193, and Pantone 301.

-- Item 6 (Dual Mailing): Two PDF files (one for the letterhead and one for the letter) will be provided. Color is 

identified as Black. Note: The letterhead file is face only. Contractor to create the back for the letterhead (header 

common with face).

-- Item 9 (Standard Mailing) and Item 10 (Dual Mailing): Two PDF files (one for the envelope and one for the 

indicia) will be provided. Item 9 of the Standard Mailing and Item 10 of the Dual Mailing print common static 

image. Color is identified as Black. Notes: 1) Contractor to create page layout to image as specified (trim size, 

window placement). 2) Envelopes must conform to the appropriate regulations in the USPS manual for Domestic 

Mail. 3) Contractor to reset type and rule for the Domestic G-48 indicia and add the indicia to the print file. 

-- Items 10 & 12 (Standard Mailing) and Items 11 & 13 (Dual Mailing): One PDF file will be provided. Items 10 & 

12 of the Standard Mailing and Items 11 & 13 of the Dual Mailing print common static image with plate change to 

remove the indicia. Color is identified as Black for the live image. Notes: 1) Contractor to create page layout to 

image as specified (trim size, window placement). 2) Envelopes must conform to the appropriate regulations in the

USPS manual for Domestic Mail. 3) See “DESCRIPTION for information on plate change to remove indicia for 

Item 12 Standard and Item 13 Dual. 

-- Item 11 (Standard Mailing) and Item 12 (Dual Mailing): One PDF file will be provided. Item 11 of the Standard

Mailing and Item 12 of the Dual Mailing print common static image. Color is identified as Black.

- FONTS: All fonts are Embedded/Embedded Subset.

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

printing. Variable data requires minimum of 300 dpi.

______________________________________________

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).
Page 10 of 47 Jacket 523-989 

- 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., except 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 

deliverable) 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, PostScript 

files, Adobe Acrobat Portable Document Format (PDF) files, or 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, & 5 (Standard Mailing) and Items 1 & 2 (Dual Mailing):

JCP Code G45, White 25% Cotton Bond; 50% Recycled, Basis Size 17 x 22", Basis Weight 20#. 

Note: The Government will furnish approximately 120,000 total same size (8-1/2 x 11") pre-printed leaves (IRS 

Letterhead) of stock - make-ready sheets will be included. Paper will deliver to the contractor no later than five 

business days after award.

- Items 3, 6, 7, & 8 (Standard Mailing) and Items 3, 6, 7, 8, & 9 (Dual Mailing):

JCP Code O61, White High Quality Xerographic Copier, Laser Printer, Basis Size 17 x 22", Basis Weight 24#

- Item 4 (Standard Mailing) and Items 4 & 5 (Dual Mailing):

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 9, 10, 11, & 12 (Standard Mailing) and Items 10, 11, 12, & 13 (Dual Mailing):

JCP Code V20, White Writing Envelope, Wove Finish, Basis Size 17 x 22", Basis Weight 24#

___________________________________________________________________________________________

INK: If lithographic ink is used in the performance of this contract, the ink shall contain not less than the following 

percentages of vegetable oil: (a) news ink, 40 percent; (b) sheet-fed and forms ink, 20 percent; and (c) heat-set ink, 

10 percent. High quality color process printing on high-speed heat-set presses is excepted when slow drying time 

significantly increases production costs.

See “DESCRIPTION” for specific ink colors required for this procurement.

___________________________________________________________________________________________

MARGINS:

- Items 1, 2, 3, 5, 6, 7, & 8 (Standard Mailing) and Items 1, 2, 3, 6, 7, 8, & 9 (Dual Mailing): Follow file setup, 

adequate gripper. When Letters are folded and/or inserted into window envelopes, all of the taxpayer name, address, 
Page 11 of 47 Jacket 523-989 

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. For the Dual letters, the English address appears in the 

window.

- Item 4 (Standard Mailing) and Items 4 & 5 (Dual Mailing): Follow file setup, adequate gripper. 

- Items 9, 10, 11, & 12 (Standard Mailing) and Items 10, 11, 12, & 13 (Dual Mailing): All envelopes must 

conform to the appropriate regulations in the USPS manual for Domestic as applicable*. *See “ELECTRONIC 

MEDIA” for additional information. 

___________________________________________________________________________________________

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". 

Soft proofs: The contractor must provide PDF proofs (*) on or before May 5, 2021.

Soft proofs will be withheld not longer than 2 workdays (for common Item 4 and Item 5 of the Dual Mailing) and 1 

workday (for balance of Items) 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.

(*) Seven (7) "Press Quality" PDF proofs are required for Items 1 through 8 of the Standard Mailing & Items 1 

through 9 of the Dual Mailing. These proofs must utilize the furnished dummy data from the Excel file which 

consists of 7 addresses for each mailing and must include all variable data that will print on the final product (see 

“DESCRIPTION”). One (1) "Press Quality" PDF proof is required for Items 9 through 12 of the Standard Mailing. 

Separate envelope proofs for the Dual Mailing are not required, since the envelopes are common and do not print 

with variable data.

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 five

workdays of receiving soft proof approval. 

Hard proofs must be sent as collated packages as indicated under “ASSEMBLY” for contacts 1 through 6 and the ad 

hocs. Each item must be matched with its correlating piece(s). Each proof recipient will receive a set of seven with 

each set containing all seven dummy addresses for each contact or ad hoc as applicable.

Hard 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.

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

indicated below for Standard and Dual. Each sample shall be printed and constructed as specified and must be of the 

size, kind, and quality that the contractor will furnish. Samples must include all variable data that will print on the 

final product (see “DESCRIPTION”).

Standard Mailing:

-- 63 priors each of Items 1, 2, 3, 6, 7, 8, & 12 (nine sets of seven for items assembled in one contact and/or ad hoc)
Page 12 of 47 Jacket 523-989 

-- 252 priors each of Items 4 & 11 (nine sets of seven for items assembled in four contacts and/or ad hoc)

-- 126 priors of Item 5 (nine sets of seven for item assembled in two contacts)

-- 189 priors each of Items 9 & 10 (nine sets of seven for items assembled in three contacts)

Dual Mailing:

-- 63 priors each of Items 1, 2, 3, 7, 8, 9, & 13 (nine sets of seven for items assembled in one contact and/or ad hoc)

-- 252 priors each of Items 4, 5, & 12 (nine sets of seven for items assembled in four contacts and/or ad hoc) 

-- 126 priors of Item 6 (nine sets of seven for item assembled in two contacts)

-- 189 priors each of Items 10 & 11 (nine sets of seven for items assembled in three contacts)

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 Internet access, provided through their Internet Service Provider (ISP) with email and 

a web browser equivalent to Internet Explorer 6.0 or Netscape 4.0. The contractor is also required to have Adobe 

Acrobat 6.0 Standard (or higher) software, NOT Adobe Reader, on a computer with email capability.

___________________________________________________________________________________________

BINDING: 

- Items 1, 2, & 5 (Standard Mailing) and Items 1, 2, & 6 (Dual Mailing): Trim 4 sides. Fold from 8-1/2 x 11” to 

8-1/2 x 5-1/2" with address of all letters facing out (English side out for Item 6 of the Dual). See "ASSEMBLY" for 

additional information on folding the letters. 
Page 13 of 47 Jacket 523-989 

- Items 3, 6, 7, & 8 (Standard Mailing) and Items 3, 7, 8, & 9 (Dual Mailing): Trim 4 sides.

- Item 4 (Standard Mailing) and Items 4 & 5 (Dual Mailing): Saddle-stitch in 2 places on the 11" left dimension. 

Trim 3 sides. Score on fold.

- Items 9, 10, 11, & 12 (Standard Mailing) and Items 10, 11, 12, & 13 (Dual Mailing): See "DESCRIPTION".

___________________________________________________________________________________________

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

the envelopes for Contact 2 for each Wave of the Standard and Dual mailings. The vendor is required to have a 

camera system in place so that the IRS representatives can inspect virtually due to the COVID-19 pandemic.

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:

Standard Mailing:

- 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 9). 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 Standard Westat Letter #1 (Item 3) placed on top of one copy of the 

English Survey (Item 4) 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 10) 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 Standard IRS Follow-Up Letter (Item 5) 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 9). Insert letter so that only the 

taxpayer name, address and barcodes show through the window.

- Contact 4: Mailings consist of one copy of the Standard Non-Respondent Letter (Item 6) placed on top of one 

copy of the English Survey (Item 4) 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 10) so that only 

the taxpayer name, address and barcodes show through the window.

- Contact 5: Mailings consist of one copy of the Standard IRS Follow-Up Letter (Item 5) 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 9). Insert letter so that only the 

taxpayer name, address and barcodes show through the window.

- Contact 6: Mailings consist of one copy of the Standard Final Letter (Item 7) placed on top of one copy of the 

English Survey (Item 4) 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 
Page 14 of 47 Jacket 523-989 

items, all facing the window, into one copy of the 9 x 12" Window Envelope (Item 10) so that only the taxpayer 

name, address and barcodes show through the window.

______________________________________________

Dual Mailing:

- 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 10). 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 Dual Westat Letter #1 (Item 3) and one copy of the English Survey 

(Item 4) placed on top of one copy of the Spanish Survey (Item 5) with the letter address out (English side). Place 

the letter/surveys, head to head, on top of one copy of the 8-3/4 x 11-1/2" Business Reply Envelope (Item 12) 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 11) 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 Dual IRS Follow-Up Letter (Item 6) folded to 8-1/2 x 5-1/2" with 

English address out and inserted into one copy of the 6 x 9" Window Envelope (Item 10). Insert letter so that only 

the taxpayer name, address and barcodes (English side) show through the window.

- Contact 4: Mailings consist of one copy of the Dual Non-Respondent Letter (Item 7) and one copy of the English 

Survey (Item 4) placed on top of one copy of the Spanish Survey (Item 5) with the letter address out (English side). 

Place the letter/surveys, head to head, on top of one copy of the 8-3/4 x 11-1/2" Business Reply Envelope (Item 12) 

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 11) so that only the taxpayer name, address and barcodes show through the window.

- Contact 5: Mailings consist of one copy of the Dual IRS Follow-Up Letter (Item 6) folded to 8-1/2 x 5-1/2" with 

English address out and inserted into one copy of the 6 x 9" Window Envelope (Item 10). Insert letter so that only 

the taxpayer name, address and barcodes (English side) show through the window.

- Contact 6: Mailings consist of one copy of the Dual Final Letter (Item 8) and one copy of the English Survey 

(Item 4) placed on top of one copy of the Spanish Survey (Item 5) with the letter address out (English side). Place 

the letter/surveys, head to head, on top of one copy of the 8-3/4 x 11-1/2" Business Reply Envelope (Item 12) 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 11) 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).

Standard Mailing:

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

English Survey (Item 4) with the letter address out. Place the letter/survey, head to head, on top of one copy of the 8-
Page 15 of 47 Jacket 523-989 

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 without indicia (Item 12) so that only 

the taxpayer name, address and barcodes show through the window.

Dual Mailing:

- Ad Hoc: Mailings consist of one copy of the Dual Ad Hoc Letter (Item 9) and one copy of the English Survey 

(Item 4) placed on top of one copy of the Spanish Survey (Item 5) with the letter address out (English side). Place 

the letter/surveys, head to head, on top of one copy of the 8-3/4 x 11-1/2" Business Reply Envelope (Item 12) 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 without indicia (Item 13) so that only the taxpayer name, address and barcodes show through the 

window.

Data files will be furnished each Wednesday. The files will be password encrypted and emailed to the contractor or 

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 29, 2022. Ad Hoc mailings will involve approximately 2,625 taxpayers for the Standard 

Mailing and 2,625 taxpayers for the Dual Mailing 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. 
Page 16 of 47 Jacket 523-989 

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 

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 IRS 

(postage@publish.no.irs.gov and Erika.J.Bryant@irs.gov) and to GPO (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). 
Page 17 of 47 Jacket 523-989 

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 30, 2021.

Dummy data for proofing will be emailed to the contractor on or before May 3, 2021.

Contractor to email soft proofs to the agency on or before May 5, 2021. Contractor must provide hard proofs within 

five 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:

Standard Mailing:

- Deliver a total of 640 copies to one address on or before June 2, 2021 - see “DISTRIBUTION” section for quantity 

breakdown per Item and complete address.

Dual Mailing:

- Deliver a total of 340 copies to one address on or before June 2, 2021 - see “DISTRIBUTION” section for quantity 

breakdown per Item and complete address.

______________________________________________

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

Standard Mailing:

Wave 1 Mail Dates:

- Contact 1: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before June 4, 2021.

- Contact 2: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before June 11, 2021.

- Contact 3: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before July 9, 2021.

- Contact 4: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before July 30, 2021.

- Contact 5: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before August 27, 2021.

- Contact 6: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before September 17, 2021.

______________________________________________

Wave 2 Mail Dates:

- Contact 1: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before August 6, 2021.

- Contact 2: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before August 13, 2021.
Page 18 of 47 Jacket 523-989 

- Contact 3: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before September 10, 2021.

- Contact 4: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before October 1, 2021.

- Contact 5: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before October 29, 2021.

- Contact 6: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before November 19, 2021.

______________________________________________

Wave 3 Mail Dates:

- Contact 1: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 2,635

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

- Contact 2: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 2,635 

individual addresses (*per furnished distribution list) on NOT before January 14, 2022.

- Contact 3: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 2,635 

individual addresses (*per furnished distribution list) on NOT before February 11, 2022.

- Contact 4: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 2,635 

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

- Contact 5: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 2,635 

individual addresses (*per furnished distribution list) on NOT before April 1, 2022.

- Contact 6: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 2,635 

individual addresses (*per furnished distribution list) on NOT before April 22, 2022.

______________________________________________

Wave 4 Mail Dates:

- Contact 1: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 885

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

- Contact 2: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 885 

individual addresses (*per furnished distribution list) on NOT before February 11, 2022.

- Contact 3: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 885 

individual addresses (*per furnished distribution list) on NOT before March 11, 2022.

- Contact 4: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 885 

individual addresses (*per furnished distribution list) on NOT before April 1, 2022.

- Contact 5: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 885 

individual addresses (*per furnished distribution list) on NOT before April 29, 2022.

- Contact 6: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 885 

individual addresses (*per furnished distribution list) on NOT before May 20, 2022.

________________________________________________

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

mailings will continue through July 29, 2022.
Page 19 of 47 Jacket 523-989 

______________________________________________

Dual Mailing:

Wave 1 Mail Dates:

- Contact 1: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before June 3, 2021.

- Contact 2: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before June 10, 2021.

- Contact 3: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before July 8, 2021.

- Contact 4: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before July 29, 2021.

- Contact 5: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before August 26, 2021.

- Contact 6: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before September 16, 2021.

______________________________________________

Wave 2 Mail Dates:

- Contact 1: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before August 5, 2021.

- Contact 2: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before August 12, 2021.

- Contact 3: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before September 9, 2021.

- Contact 4: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before September 30, 2021.

- Contact 5: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before October 28, 2021.

- Contact 6: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 7,010 

individual addresses (*per furnished distribution list) on NOT before November 18, 2021.

______________________________________________

Wave 3 Mail Dates:

- Contact 1: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 2,635 

individual addresses (*per furnished distribution list) on NOT before January 6, 2022.

- Contact 2: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 2,635 

individual addresses (*per furnished distribution list) on NOT before January 13, 2022.

- Contact 3: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 2,635 

individual addresses (*per furnished distribution list) on NOT before February 10, 2022.

- Contact 4: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 2,635 

individual addresses (*per furnished distribution list) on NOT before March 3, 2022.
Page 20 of 47 Jacket 523-989 

- Contact 5: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 2,635 

individual addresses (*per furnished distribution list) on NOT before March 31, 2022.

- Contact 6: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 2,635 

individual addresses (*per furnished distribution list) on NOT before April 21, 2022.

______________________________________________

Wave 4 Mail Dates:

- Contact 1: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 885 

individual addresses (*per furnished distribution list) on NOT before February 3, 2022.

- Contact 2: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 885 

individual addresses (*per furnished distribution list) on NOT before February 10, 2022.

- Contact 3: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 885 

individual addresses (*per furnished distribution list) on NOT before March 10, 2022.

- Contact 4: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 885 

individual addresses (*per furnished distribution list) on NOT before March 31, 2022.

- Contact 5: Contractor to mail one assembled set (see "ASSEMBLY" section for item) to approximately* 885 

individual addresses (*per furnished distribution list) on NOT before April 28, 2022.

- Contact 6: Contractor to mail one assembled set (see "ASSEMBLY" section for items) to approximately* 885 

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

________________________________________________

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

mailings will continue through July 29, 2022.

______________________________________________

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 (Prior-to-Production Samples):

- Deliver* prior-to-production samples to nine different addresses (see below). Hard proofs must be sent as collated 

packages as indicated under “ASSEMBLY” for contacts 1 through 6 and the ad hocs. Each item must be matched 

with its correlating piece(s). Each proof recipient will receive a set of seven with each set containing all seven 

dummy addresses for each contact or ad hoc as applicable.

Standard Mailing:

--- Contact 1: Items 1, 2, & 9

--- Contact 2: Items 3, 4, 10, & 11

--- Contact 3: Items 5 & 9

--- Contact 4: Items 4, 6, 10, & 11

--- Contact 5: Items 5 & 9

--- Contact 6: Items 4, 7, 10, & 11

--- Ad Hoc: Items 4, 8, 11, & 12
Page 21 of 47 Jacket 523-989 

Dual Mailing:

--- Contact 1: Items 1, 2, & 10

--- Contact 2: Items 3, 4, 5, 11, & 12

--- Contact 3: Items 6 & 10

--- Contact 4: Items 4, 5, 7, 11, & 12

--- Contact 5: Items 6 & 10

--- Contact 6: Items 4, 5, 8, 11, & 12

--- Ad Hoc: Items 4, 5, 9, 12, & 13

Complete addresses with be provided after award. 

Proof recipient #1: Residential address in Jacksonville, FL 32211.

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

Proof recipient #3: Business address in Rockville, MD 20850.

Proof recipient #4: Business address in Rockville, MD 20850.

Proof recipient #5: Residential address in Takoma Park, MD 20912

Proof recipient #6: Residential address in Gaithersburg, MD 20882.

Proof recipient #7: Residential address in Bowie, MD 20720.

Proof recipient #8: Residential address in Washington, DC 20002.

Proof recipient #9: Residential address in Chantilly, VA 20152.

*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 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.

Standard Mailing:

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

-- 20 copies of Item 2 (IRS Spanish Prenote/Contact 1)

-- 20 copies of Item 3 (Standard Westat Letter #1/Contact 2)

-- 20 copies of Item 4 (English Survey) 

-- 20 copies of Item 5 (Standard IRS Follow-Up Letter/Contacts 3 & 5)

-- 20 copies of Item 6 (Standard Non-Respondent Letter/Contact 4) 

-- 20 copies of Item 7 (Standard Final Letter/Contact 6) 

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

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

-- 20 copies of Item 10 (9 x 12” Window Booklet Envelope)

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

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

Dual Mailing:

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

-- 20 copies of Item 2 (IRS Spanish Prenote/Contact 1)

-- 20 copies of Item 3 (Dual Westat Letter #1/Contact 2)

-- 200 copies of Item 5 (Spanish Survey)

-- 20 copies of Item 6 (Dual IRS Follow-Up Letter/Contacts 3 & 5) 

-- 20 copies of Item 7 (Dual Non-Respondent Letter/Contact 4) 

-- 20 copies of Item 8 (Dual Final Letter/Contact 6) 

-- 20 copies of Item 9 (Ad Hoc Letter)

______________________________________________
Page 22 of 47 Jacket 523-989 

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.

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

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

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

 

*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 (523-989) and bid opening date (April 26, 2021) must be specified in the subject line of the 

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

considered for award.

NOTE: Bidders are to fill out, sign/initial, and return pages 24 and 25. 

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

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

1. Illegibility of bid. 

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

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

not to exceed GPO’s stated limit. 

4. When the 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.
Page 23 of 47 Jacket 523-989 

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) 

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 24 of 47 Jacket 523-989 

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 for Jacket 523-989: ____________________________

Additional rates:

Standard Mailing: Dual Mailing:

- Item 1: _______________ Per _____ - Item 1: _______________ Per _____

- Item 2: _______________ Per _____ - Item 2: _______________ Per _____

- Item 3: _______________ Per _____ - Item 3: _______________ Per _____

- Item 4: _______________ Per _____ - Item 4: _______________ Per _____

- Item 5: _______________ Per _____ - Item 5: _______________ Per _____

- Item 6: _______________ Per _____ - Item 6: _______________ Per _____

- Item 7: _______________ Per _____ - Item 7: _______________ Per _____

- Item 8: _______________ Per _____ - Item 8: _______________ Per _____

- Item 9: _______________ Per _____ - Item 9: _______________ Per _____

- Item 10: _______________ Per _____ - Item 10: _______________ Per _____

- Item 11: _______________ Per _____ - Item 11: _______________ Per _____

- Item 12: _______________ Per _____ - Item 12: _______________ Per _____

 - Item 13: _______________ Per _____

 

__________________

(Contractor’s Initials)

(COMPLETE AND SUBMIT THIS PAGE WITH YOUR BID)
Page 25 of 47 Jacket 523-989 

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 26 of 47 Jacket 523-989 

Exhibit #1 (11 pages)

CONTRACTOR’S SECURITY LETTER & PLANS: The contractor must email to Erika Bryant 

(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:

(a) 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.

(b) 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 subcontractor’s, 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 

HTTP://WWW.IRS.GOV then click on forms and pubs, or from 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 
Page 27 of 47 Jacket 523-989 

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

there is 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, 4812, and 4812-A, 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 stored 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 

BUT UNCLASSIFIED INFORMATION (MAY 2018) 

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 

or foreign policy.’ SBU may be categorized in one or more of the following groups—

• Returns and Return Information 

• Sensitive Law Enforcement Information 

• Employee Information 

• Personally Identifiable Information 

• Other Protected Information 

2. Confidentiality requirements for tax returns and return information 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).
Page 28 of 47 Jacket 523-989 

3. Contractors who perform work at contractor (including subcontractor) managed sites using contractor 

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

standards or requirements contained in Publication 4812, Contractor Security Controls, IRM 10.23.2 -

Personnel Security, Contractor Investigations and IRM 10.8.1 - Information Technology (IT) Security, 

Policy and Guidance. Typically, all contracts that require contractor (including subcontractor) employees 

to handle, manage, or process SBU information shall be protected at the moderate risk level. Publication 

4812 and IRM 10.8.1 and 10.23.2 provide comprehensive lists of all security controls and guidance. 

4. Eligibility, Fitness and Suitability. Contractor (including subcontractor) personnel hired for work 

within the United States or its territories and possessions and who require 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 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) employees must be 

favorably adjudicated prior to starting work on the contract/order or before being granted staff-like access 

(or interim staff-like access, if approved by Personnel Security) to IRS information systems or SBU 

information. 

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

contractor (including subcontract) 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 a duly authorized officer or employee 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 10.23.2.17 -

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

subcontractor) employee who requires 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 access to SBU information under any IRS contract or order. 

7. 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. 

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

confirmed breach in any medium or form, including paper, oral, and electronic, as soon as possible and 

without unreasonable delay. All incidents related to IRS processing, information or information systems 

shall be reported within one (1) hour to the CO (GPO, Traci Cobb at tcobb@gpo.gov) and COR (Erika 

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

In addition, if the SBU information is or involves returns or return information or threatens the safety or 

security of personnel or information systems, the contractor shall report the incident/situation to the 

Treasury Inspector General for Tax Administration (TIGTA) hotline at (800) 366-4484. 

9. Access to, Processing and Storage of Sensitive but Unclassified (SBU) Information. The contractor 

(including subcontractor) shall not allow contractor or subcontractor employees to access, process or store 

SBU on Information Technology (IT) systems or assets located outside the continental United States and 

its outlying territories. 
Page 29 of 47 Jacket 523-989 

Contractors (including subcontractors) utilizing their own IT systems or assets to receive or handle IRS 

SBU data shall not commingle IRS and non-IRS data. 

10. Disposition of SBU Information. All SBU information processed during the performance of this 

contract, or to which the contractor (or subcontractor) was given 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 from the source material), regardless of form or format, shall be completely 

purged from all data storage components of the contractor’s or subcontractor facility(s) and computer 

systems, and no SBU/PII information will be retained by the contractor either--

When it has served its useful, contractual purpose, and is no longer needed to meet the 

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

When the contract expires, or is terminated 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/PII 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/PII 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 data and material, removable media (disks, CDs, 

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

11. Subcontractors. Subcontractors of the contractor are held to the same provisions, investigative 

requirements, and standards of conduct for handling and protecting SBU information as employees of the 

prime contractor. 

IR1052.239-9008 INFORMATION SYSTEMS AND INFORMATION SECURITY CONTROLS 

FOR CONTRACTING ACTIONS SUBJECT TO INTERNAL REVENUE MANUAL (IRM) 10.8.1 

(MAY 2018) 

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

assumes responsibility for compliance by its employees and subcontractors (and their employees): 

(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 controls, requirements, and objectives described in applicable security 

control guidelines, and their respective contracts. 

(b) IRM 10.8.1 Applicability. This contract action is subject to Internal Revenue Manual (IRM) Part 

10.8.1– Information Technology (IT) Security, Policy and Guidance. The contractor shall adhere to the 

general guidance and specific security control standards or requirements contained in IRM 10.8.1. While 

the IRM 10.8.1 shall apply to the requirements to access systems, IRS Publication 4812, Contractor 

Security Controls, shall also govern. It will address the requirements related to physical and personnel 

security that must continue to be maintained at contractor sites. 

(c) Based on Title III of the E-Government Act of 2002 (Public Law 107-347), also known as the Federal 

Information Security Management Act of 2002 (FISMA), and standards and guidelines developed by the 

National Institute of Standards and Technology (NIST), IRM 10.8.1 provides overall IT security control 
Page 30 of 47 Jacket 523-989 

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 access to IRS 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 controls. If required by the Contracting Officer’s Representative, the contractor will be 

required to input data into a system, to be defined by the IRS, to describe the security controls being used 

to protect information. 

(e) Flow down of clauses. The contractor shall include and flow down, in its subcontracts (or 

arrangements or outsourced service agreements) that entail access to SBU information by a subcontractor

or agent, at any tier, the substantially 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. 

IR1052.239-9009 INFORMATION SYSTEMS AND INFORMATION SECURITY CONTROLS 

FOR CONTRACTING ACTIONS SUBJECT TO IRS PUBLICATION 4812 (MAY 2018) 

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

assumes responsibility for compliance by its employees and subcontractors (and their employees): 

(a) General. 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 

controls, requirements, and objectives described in applicable security control guidelines, and their 

respective contracts. 

(b) The contractor will be required to input data into a system, to be defined by the IRS, to describe 

the security controls being used to protect information. Publication (PUB) 4812 Applicability. This 

contracting action is subject to Publication 4812 – Contractor Security Controls. PUB 4812 is available 

at: https://www.irs.gov/about- irs/procurement/publication-4812-contractor-security-controls 

The contractor shall adhere to the general guidance and specific security control standards or 

requirements contained in PUB 4812. By inclusion of this clause in the contract, PUB 4812 is 

incorporated into the contract and has the same force and effect as if included in the main body of the 

immediate contract. 

Flowing down from Title III of the E-Government Act of 2002 (Public Law 107- 347), also known as the 

Federal Information Security Management Act of 2002 (FISMA), and standards and guidelines developed 

by the National Institute of Standards and Technology (NIST), PUB 4812 identifies basic technical, 

operational, and management (TOM) security controls and standards required of under contracts for 

services in which contractor (or subcontractor) employees will either—

Have 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 

Have 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 
Page 31 of 47 Jacket 523-989 

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. 

Unless the manual specifies otherwise, the IRS-specific requirements in PUB 4812 meet the standard for 

NIST Special Publication (SP) 800-53 – Federal Information Systems and Organizations (Revision 3 

(AUG 2009)) (*Errata as of May 1, 2010*), and the security controls, requirements, and standards 

described therein are to be used in lieu of the common, at-large security control standards enumerated in 

NIST SP 800-53 (Rev. 3). 

PUB 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 

controls applicable to any given contracting action subject to PUB 4812. Upon completion of any IT 

Cybersecurity review, the contractor must submit a plan within fifteen (15) work days after notification of 

the results of the review to the CO, with a copy to the COR and IT Cybersecurity, that addresses the 

correction and mitigation of all identified weaknesses, to include a timeline for completion.

(c) Contractor Security Representative. The contractor shall assign and identify, upon award, a 

Contractor Security Representative (CSR) and alternate CSR to all contracts requiring 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 controls. 

(d) 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 a 

subcontractor, at any tier, the substantially same 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. 

IR1052.239-9010 – INFORMATION SYSTEM AND INFORMATION SECURITY CONTROL 

STANDARDS AND GUIDELINES APPLICABILITY (MAY 2018)

As part of its information security program, IRS identifies security controls for the organization’s 

information and information systems in the following two key standards and guiding documents: 

o Internal Revenue Manual (IRM) 10.8.1 – Information Technology (IT) Security, Policy and Guidance, 

and 

o Publication 4812 – Contractor Security Controls dated 12/2017. 

While IRM 10.8.1 and PUB 4812 are both based on NIST SP 800-53 (Rev. 4), 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 

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 ☐ PUB 4812 only ☐ Both IRM 10.8.1 and PUB 4812 

Unless the Contracting Officer (CO) determines, in consultation with Cybersecurity, that a different (or a 

second) security control standard or guideline is warranted, the security level selected/applied for by the 
Page 32 of 47 Jacket 523-989 

contractor under IR1052.239-9016 shall stand. In the event the Government 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 PUB 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): 

▪ Core (C) Security Controls (Abbreviated “C”) 

▪ Core (C) plus value greater than Simplified Acquisition Threshold (SAT) (Abbreviated “CSAT”) 

▪ Core (C) plus Networked Information Technology Infrastructure (NET) (Abbreviated “CNET”) 

▪ Core (C) plus Software Application Development/Maintenance (SOFT) (Abbreviated “CSOFT”) 

(See PUB 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 the CO.)

b. The contractor, by signing its offer, hereby asserts to the best of its knowledge and belief that the 

security control level under PUB 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): 

☐C ☐CSAT ☐CNET ☐ CSOFT

c. Unless the CO determines, in consultation with Cybersecurity, that a different (higher or lower) 

security control level is warranted for contracts subject to PUB 4812, the security level selected/applied 

for by the contractor will govern throughout the life of the contract. In the event the Government 

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 (and for the PUB 

4812 portion, use of the most stringent security control level (CSOFT)) until and unless the CO, in 

consultation with IT Cybersecurity, determines otherwise. 

e. If required by the Contracting Officer’s Representative (COR), the contractor will be required to input 

data into a system, to be defined by the IRS, to describe the security controls being used to protect 

information. 

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 33 of 47 Jacket 523-989 

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 
Page 34 of 47 Jacket 523-989 

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.

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. 
Page 35 of 47 Jacket 523-989 

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 Washington 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 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 
Page 36 of 47 Jacket 523-989 

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 Erika Bryant (Erika.J.Bryant@irs.gov) or Sylvia Greene 

(Sylvia.j.greene@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 37 of 47 Jacket 523-989 

Exhibit #2 (9 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 

staff-like 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 ((Rev. 3-2008) (Tax Record 

Check Notice)). The IRS Contractor Lifecycle Management (CLM) office may request additional forms 

to complete their investigation. 

In addition to the forms listed above, the contractor must complete the below notice and consent that will 

be provided as a separate document after award.

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 
Page 38 of 47 Jacket 523-989 

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)).

(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]
Page 39 of 47 Jacket 523-989 

Offeror Taxpayer Identification Number: ______________________ 

Offeror Address: ________________________________________ 

Name of Individual Executing Consent: ____________________ 

Title of Individual Executing Consent: ______________________ 

Signature: ______________________ 

 Date: ___________________

See below personnel security and training information: 

IR1052.204-9000 SUBMISSION of SECURITY FORMS and RELATED MATERIALS (MAY 

2018)

As described in Department of the Treasury Security Manual (TD P 15-71), Chapter I, Section 1, 

Position Sensitivity and Risk Designation, Contractor personnel assigned to perform work under an IRS 

contract/order/agreement must undergo security investigative processing appropriate to the position 

sensitivity and risk level designation associated to determine whether the Contractor (including 

subcontractor) personnel should be permitted to work in the identified position. The Contracting 

Officer’s Representative (COR) (in the absence of the COR, the Contracting Officer (CO)) shall work 

with the contractor to ensure that contractor (or subcontractor) employee is granted staff- like access to 

Sensitive but Unclassified (SBU) information, IRS/contractor (including subcontractor) facilities, 

information system/asset that process/store SBU information without the required investigation.

For security requirements at contractor facilities using contractor-managed resources, please reference 

Publication 4812, Contractor Security Controls. The contractor shall grant staff-like 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.

a. Contractor (including subcontractor) personnel performing under an agreement that 

authorizes staff-like access to and in IRS/contractor (including subcontractor) facilities, and access to 

SBU information or information systems are subject to (and must receive a favorable adjudication or 

affirmative results with respect to) the following eligibility/suitability pre-screening criteria, as

applicable:

(1) IRS account history for tax compliance (for initial eligibility, as well as periodic 

checksfor continued compliance while actively working on IRS contracts);

(2) Selective Service registration compliance;

(3) U.S. citizenship/lawful permanent residency compliance;

(4) Background investigation forms;

(5) Credit history;

(6) Federal Bureau of Investigation fingerprint results; and

(7) Prior federal government background investigations.

In this regard, Contractor shall furnish the following electronic documents to the Contractor Security 

Management (CSM) at CSM@irs.gov within 10 business days (or shorter period) of assigning (or 

reassigning) an employee to this contract/order/agreement and prior to the contractor (including 
Page 40 of 47 Jacket 523-989 

subcontractor) employee 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) Form 14606;

• Non-Disclosure Agreement (if contract terms grant SBU access); and,

• Any additional required security forms, which will be made available through CSM 

and the COR.

b. Tax Compliance, Credit Checks and Fingerprinting:

1. Contractors (including subcontractors) whose duration of employment exceeds 180 days 

must meet the eligibility/suitability requirements for 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.

2. If the duration of employment is less than 180 days or access is infrequent (i.e. 2 -3 days per

month), and the contractor requires unescorted access, the contractor (including subcontractor) employee

must meet the eligibility requirements for access in IRM 10.23.2.9, as well as a FBI Fingerprint result

screening.

3. For contractor (including subcontractor) employees not requiring access to IT systems, a 

background investigation is not needed and will not be requested if a qualified escort, defined as an IRS 

employee or as a contractor who has been granted staff-like access, escorts a contractor meeting the 

conditions of number b.2 above at all times while the escorted contractor accesses IRS facilities and

equipment.

The contractor (including subcontractor) employee will be permitted to perform under the contract/order/ 

agreement and have access to IRS facilities only upon notice of an interim or final approval, 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 Providing 

Protection, and IRM 10.8.1 - Policy and Guidance.

The Associate Director, Personnel Security prior to completion of the full investigation, will grant interim stafflike access approval as follows:

a. Individuals who possess a current active U.S. Government security clearance for access to classified 

information may be granted interim staff-like access for positions after 1) the clearance is verified through the 

Joint Personnel Adjudication System (JPAS), and 2) after favorable adjudication of pre-screening eligibility/ 

suitability checks. Individuals with Top Secret clearance may be granted interim staff-like access approval to 

occupy positions designated at any risk level. Individuals with Secret or Confidential clearances may be 

granted interim staff-like access approval to occupy positions designated Moderate or LowRisk.

b. Individuals not possessing a current or active U.S. Government security clearance for access to 

classified information or not possessing a prior Government personnel security investigation that meets the 

scope and criteria required for their position may be granted interim staff-like access approval upon receipt of 

all required contractor security forms, and favorable adjudication of pre- screening eligibility/suitability checks.

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.
Page 41 of 47 Jacket 523-989 

IR1052.204-9001 NOTIFICATION OF CHANGE IN CONTRACTOR PERSONNEL EMPLOYMENT 

STATUS, ASSIGNMENT, OR STANDING (MAY 2018) 

The contractor shall via e-mail (CSM@irs.gov), notify the Contracting Officer (CO), Contracting Officer's 

Representative (COR) and the Contractor Security Management (CSM) within 1 business day of the contractor 

(including subcontractor) becoming aware of any change in the employment status, information access 

requirement, assignment, or standing of a contractor (or subcontractor) employee under this contract or order – to 

include, but not limited to, the following conditions: 

Receipt of the employee’s notice of intent to separate from employment or discontinue work under this 

contract/order; 

Knowledge of the employee’s voluntary separation from employment or performance on this 

contract/order (if no prior notice was given); 

Transfer or reassignment of the employee 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 Access (RAC) as determined by the IRS

Separation, furlough or release from employment; 

Anticipated extended absence of more than 45 days;

Change of legal name; 

Change to citizenship or lawful permanent resident status, or employment eligibility; 

Change in gender or other distinction when physical attributes figure prominently 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 RAC or security documents as identified by CSM. 

The notice shall include the following minimum information:

Name of contractor employee; 

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 routinely works from or has 

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 employees no longer have 

continued access to IRS work, either for systems administration or processing functions; and 

Identification of any Government Furnished Property (GFP), Government Furnished Equipment 

(GFE), or Government Furnished Information (GFI) (to include Personal Identity Verification (PIV) 

credentials or badges) provided to the contractor employee and its whereabouts or status. 

In the event the subject contractor (including subcontractor) employee 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. 4-2015)) shall be included in the joint notification along with 

the CSM. These documents (the RAC and security forms) are also available by email request to CSM. 
Page 42 of 47 Jacket 523-989 

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 of federal 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 excusable delay for failure to perform under the 

terms of this contract, order or agreement.

IR1052.204-9002 IRS SPECIALIZED INFORMATION TECHNOLOGY (IT) SECURITY TRAINING 

(ROLE-BASED) REQUIREMENTS (MAY 2018) 

a) Consistent with the E-Government Act of 2002, Title III, Federal Information Security Management Act 

of 2002 (FISMA), Public Law 107-347, specialized information technology (IT)security training (role-based) 

shall be completed annually by contractor and subcontractor employees who have a significant IT security role or 

responsibility. 

b) Identifying Candidates with a Significant Role or Responsibility for Information/IT Security. (Special 

Note: No contractor or subcontractor employee requiring access to a facility, information system or asset whether 

owned by the IRS or contractor/subcontractor that process or store IRSSBU information will be granted access 

without receiving interim or final access approval from personnel security prior to being able to perform under an 

IRS contract, order or agreement. Escort procedures shall not be utilized if contractor or subcontractor employees 

require access to facilities, information systems or assets that process or store IRS SBU information without first 

receiving a waiver from personnel security.) 

(1) Internal Revenue Manual 10.8.1.4.2.2 requires prospective contractor employees to complete 

specialized role-based training prior to beginning duties related to their specialized IT security role(s) under the 

contract, order or agreement. 

(2) Within 10 calendar days of contract award, establishment of an agreement, or order issuance, the 

Contractor shall submit to the Contracting Officer’s Representative (COR) a list of contractor (including 

subcontractor) employees who will have a significant role or responsibility for information/IT security in the 

performance of the contract, will identify the specific IT security role the employee will perform under the 

contract, order, agreement, and will indicate whether such employee(s) has/have completed role-based training, as 

well as the source and title/subject of the training. 

(3) In collaboration with the Enterprise FISMA Services (EFS) Group in IT Cybersecurity, Security Risk 

Management, and Facilities Management and Security Services (FMSS), and Contractor Security Management 

(CSM), the COR will review the list and confirm that the employee(s) will serve in roles that entail significant 

responsibility for information/IT security and will determine that the received training is adequate. The COR will 

inform the Contractor of the determinations. Indicators of who should complete specialized role-based training 

annually include but are not limited to—

• Percentage of duties devoted to information/IT security. Typically, those with 50%of their work related 

to FISMA duties. 

• Characteristics. Those privileged network user accounts that allow individual full system permissions to 

the resources within their authority or to delegate that authority. 

• Catalog of Roles. Those serving in roles identified in the “Required Training Hours for IRS Roles” 

document maintained at the IT, Cybersecurity, Security Risk Management intranet site for Specialized IT Security 

Training. 

(c) Modified Contracts: When existing contracts are modified to include this clause and it is determined that 

Contractor employees performing IT Security roles and responsibilities and have not been provided the training, 

the Contractor will be required to provide training to the employee(s) to be completed within 45 calendar days of 

the determination. 

(d) New/Replacement Employees: The Contractor will provide role-based training to new or replaced 

employees who will have a significant IT security role or responsibility under the contract prior to performance 

under the contract and will adhere to all other requirements set forth within this clause. 
Page 43 of 47 Jacket 523-989 

(e) Annual Requirements: Thereafter, on an annual basis within a FISMA calendar year cycle beginning July 

1st of each year, a contractor employee 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 and report the training to 

the COR. 

(f) Training Certificate/Notice: The contractor shall submit confirmation of annually completed specialized 

IT security training (role-based) using the Government system identified by FMSS, Identity, Credential and 

Access Management (ICAM), CSM for each employee identified, with a copy to the Contracting Officer and 

COR, upon completion of the training. 

(g) Administrative Remedies: A contractor who fails to provide specialized IT security training (role-based) 

requirements, within the timeframe specified, may lose its access privileges. 

IR1052.224-9001 MANDATORY IRS INFORMATION PROTECTION AND SECURITY AWARENESS 

TRAINING REQUIREMENTS (MAY 2018)

The Federal Information Security Management Act of 2002 (FISMA) requires each federal agency to provide 

periodic information security awareness training to all employees (including contractor and subcontractor) 

involved in the management, use, or operation of Federal information and information systems. In addition, 

contractors (including subcontractor) and their employees are subject to the Taxpayer Browsing Protection Act of 

1997, which prohibits willful unauthorized inspection of returns and return information. Violation of the Act 

could result in civil and criminal penalties.

(a) The contractor must ensure all contractor (including subcontractor) personnel complete one or more 

Information Protection briefings on computer security, disclosure, privacy, physical security, and/or 

unauthorized access to taxpayer accounts (UNAX), as specified by Contractor Security Management 

(CSM). CSM can be reached at awss.csm.training@irs.gov. Individually and collectively, these briefings 

make up the IRS Security Awareness Training (SAT) requirements for the Service’s information assets. 

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 SAT requirements, unless the contractor requests 

SAT, or there is a compelling justification for requiring the training that is approved by the Contracting 

Officer (CO), in consultation with CSM. An example of this would be in an instance where a visually 

impaired employee is assigned to perform systems development and has potential staff-like access to IRS 

information. 

(i) Security Orientation 

All new contractor personnel must attend a system security orientation within the first 10 business 

days following initial assignment to any IRS contract, order, or agreement, and any additional IT 

SAT (commensurate with the individual’s duties and responsibilities) within five business days of 

being granted access to an IRS, contractor, or subcontractor facility or system that processes IRS 

sensitive but unclassified (SBU) information. The Security Orientation will also be attended by 

new contractor personnel, including: 

• Subcontractor personnel, who are authorized under contract to access IRS SBU 

information, IT systems, data; and

• Subcontractor personnel, who are authorized under contract to handle or access 

IRS SBU, contractor managed IT systems or IT assets used for performing IRS 

work, regardless of where work is performed.

(ii) Access to SBU Information and IT Systems SAT 
Page 44 of 47 Jacket 523-989 

Contractor personnel, including subcontractor personnel, required to complete SAT include, but 

are not necessarily limited to, those involved in any of the following activities:

• Manage, program or maintain IRS information in a production environment; 

• Manage, program, or maintain IRS information in a development environment, 

either IRS owned or contractor owned/managed; 

• Perform systems administration for either IRS systems or contractor managed 

resources, regardless of where IRS work is being performed; 

• Operate an information system on behalf of the IRS on IRS systems or contractor 

(including subcontractor) managed systems; 

• Conduct testing or development of information or information systems on behalf 

of the IRS on IRS systems or contractor (including subcontractor) managed 

systems; 

• Provide advisory and assistance (consulting) services, or administrative support; or 

• Handling, processing, access to, development, backup or any services to support 

IRS. 

(iii)Service Personnel Security Awareness Training 

Contractor personnel providing services in the following categories are required to complete Physical 

Security & Emergency Preparedness (PSEP) Training: 

• Medical

• Cafeteria; 

• Landscaping; 

• Janitorial and cleaning (daylight operations); 

• Building maintenance; or 

• Other maintenance and repair.

(iv)Service Personnel Inadvertent SBU Access Training 

FAR §52.224-3 Privacy Training

PRIVACY TRAINING (JAN 2017)

(a) Definition. As used in this clause, “personally identifiable information” means information that can be used 

to distinguish or trace an individual's identity, either alone or when combined with other information that is linked 

or linkable to a specific individual. (See Office of Management and Budget (OMB) Circular A-130, Managing 

Federal Information as a Strategic Resource). 

(b) The Contractor shall ensure that initial privacy training, and annual privacy training thereafter, is completed 

by contractor employees who–

(1) Have access to a system of records;

(2) Create, collect, use, process, store, maintain, disseminate, disclose, dispose, or otherwise handle 

personally identifiable information on behalf of an agency; or

(3) Design, develop, maintain, or operate a system of records (see also FAR subpart 24.1 and 39.105).

(c) The contracting agency will provide initial privacy training, and annual privacy training thereafter, to 

Contractor employees for the duration of this contract.
Page 45 of 47 Jacket 523-989 

(d) The Contractor shall maintain and, upon request, provide documentation of completion of privacy training 

to the Contracting Officer.

(e) The Contractor shall not allow any employee access to a system of records, or permit any employee to 

create, collect, use, process, store, maintain, disseminate, disclose, dispose or otherwise handle personally 

identifiable information, or to design, develop, maintain, or operate a system of records unless the employee has 

completed privacy training, as required by this clause.

(f) The substance of this clause, including this paragraph (f), shall be included in all subcontracts under this 

contract, when subcontractor employees will–

(1) Have access to a system of records;

(2) Create, collect, use, process, store, maintain, disseminate, disclose, dispose, or otherwise handle 

personally identifiable information; or

(3) Design, develop, maintain, or operate a system of records.
Page 46 of 47 Jacket 523-989 

Exhibit #3 (2 pages)

523-989

Conditional Access to Sensitive Information

Non-disclosure Agreement

I, ______________, hereby consent to the terms in this Agreement in consideration of my being granted 

conditional access to certain United States Government documents or material containing sensitive information. 

I understand and agree to the following terms and conditions: 

1. By being granted conditional access to sensitive information, the United States Government has placed special 

confidence and trust in me and I am obligated to protect this information from unauthorized disclosure, in 

accordance with the terms of this Agreement. 

2. As used in the Agreement, sensitive information is 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 Title 5 U.S.C. 522a, 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 or foreign policy. 

3. I am being granted conditional access contingent upon my execution of this Agreement for the sole purpose of 

the printing of the surveys F14231 and all their correspondence (including variable data). This approval 

will permit me conditional access to certain information, (taxpayers’ personal information) and/or to attend 

meetings in which such information is discussed or otherwise made available to me. 

4. I will never divulge any sensitive information that is provided to me pursuant to this Agreement to anyone 

unless I have been advised in writing by Internal Revenue Service. Should I desire to make use of any sensitive 

information, I will do so in accordance with paragraph 6 of this Agreement. I will submit to the Internal Revenue 

Service for security review, prior to any submissions for publication, any book, article, column or other written 

work for general publication that is based upon any knowledge I obtained during the course of my work on 523-

989 to ensure that no Internal Revenue Service sensitive information is disclosed. 

5. I hereby assign to the United States Government all royalties, remunerations, and emoluments that have 

resulted, will result or may result from any disclosure, publication, or revelation of sensitive information not 

consistent with the terms of this Agreement. 

6. Upon signing this non-disclosure agreement, I will be permitted access to official Internal Revenue Service 

documents containing sensitive information and understand that any copies must be protected in the same manner 

as the originals. Any notes taken during the course of such access must also be protected in the same manner as 

the originals.

7. If I violate the terms and conditions of this Agreement, I understand that the unauthorized disclosure of 

sensitive information could compromise Internal Revenue Service security.

8. If I violate the terms and conditions of this Agreement, such violation may result in the cancellation of my 

conditional access to sensitive information. This may serve as a basis for my being denied conditional access to 

the Internal Revenue Service information, both classified and sensitive information in the future. If I violate the 

terms and conditions of this Agreement, the United States may institute a civil action for damages or any other 

appropriate relief. The willful disclosure of information to which I have agreed herein not to divulge may 

constitute a criminal offence.

9. Unless and until I am provided a written release by the Internal Revenue Service from this Agreement or any 

portions of it, all conditions and obligations contained in this Agreement apply both during my period of 

conditional access, which shall terminate at the conclusion of my work on 523-989, and at all times thereafter.
Page 47 of 47 Jacket 523-989 

10. Each provision of this Agreement is severable. If a court should find any provisions of this Agreement 

unenforceable, all other provisions shall remain in full force and effect.

11. I understand that the United States Government may seek any remedy available to it to enforce this 

Agreement, including, but not limited to, application for a court order prohibiting disclosure of information in 

breach of this Agreement.

12. By granting me conditional access to information in this context, the United States Government does not 

waive any statutory or common law evidentiary privileges or protections that it may assert in any administrative 

or court proceeding to protect any sensitive information to which I have been given conditional access under the 

terms of this Agreement.

13. These restrictions are consistent with and do not supersede, conflict with or otherwise alter the employee 

obligations, rights or liabilities created by Executive Order 13526 or 13556; 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 USC 421 et seq.)(governing disclosures that could expose confidential Government 

agents), and the statutes that protect against disclosure that may compromise the national security, including 

Sections 641, 793, 794, 798, and 952 of Title 128, United States Code, and Section 4(b) of the Subversive 

Activities Act of 1950 (50 USC Section 783 (b)). The definitions, requirements, obligations, rights, sanctions and 

liabilities created by said Executive Order and listed statutes are incorporated into this Agreement and are 

controlling. 

14. My execution of this Agreement shall not nullify or effect in any manner any other secrecy or nondisclosure 

Agreement which I have executed or may execute with the United States Government except within the 

Department of the Treasury as noted in item 8, above. 

15. I make this Agreement in good faith, without mental reservation or purpose of evasion. 

_______________________________ _______________________ 

Name Date 

_______________________________ 

Signature 

This Agreement was accepted by the undersigned on behalf of the Internal Revenue Service as a prior condition 

on conditional access to sensitive information. Further release to any other third party requires execution of a 

nondisclosure agreement. 

_______________________________ _______________________ 

IRS Contracting Officer’s Representative Date