PROGRAM: 160-M

TITLE: Various IRS Mailers

AGENCY: Internal Revenue Service 

TERM: Date of Award thru March 31, 2023

BASIS OF

 AWARD UNIT RATE COST UNIT RATE COST UNIT RATE COST UNIT RATE COST UNIT RATE COST

I. COMPLETE PRODUCT:

(a) One-Leaf Notice . . . 

per 1,000 notices------------------------------------------------ 131,250 52.00 6,825,000.00 51.00 6,693,750.00 115.00 15,093,750.00 51.23 6,723,937.50 37.63 4,938,937.50

(b) Two-Leaf Notice . . . 

per 1,000 notices------------------------------------------------ 56,250 89.00 5,006,250.00 67.00 3,768,750.00 120.00 6,750,000.00 62.09 3,492,562.50 49.01 2,756,812.50

II. PAPER: (per 1,000 leaves) 

(a) Notice -

White Uncoated Text (50 or 60-lb.) or

White Writing (20-lb.)------------------------------------------- 243,750 10.00 2,437,500.00 11.01 2,683,687.50 18.00 4,387,500.00 16.51 4,024,312.50 7.82 1,906,125.00

(b) Carrier Sheet/Mail-out Envelope -

White Writing (20-lb.) or

White Writing Envelope (20 or 24-lb.) or 

White Uncoated Text (50 or 60-lb.)------------------------ 187,500 20.00 3,750,000.00 19.84 3,720,000.00 20.00 3,750,000.00 15.09 2,829,375.00 26.00 4,875,000.00

III. ADDITIONAL OPERATIONS:

(a) Search and removal of specified records,

including before-and-after count and

encrypted file of suppressed records . . . 

per 1,000 records------------------------------------------------ 9,500 NC 0.00 2.00 19,000.00 --------------- --------------- 2.00 19,000.00 0.25 2,375.00

(b) Search, identify, and suppress records

containing missing element fields,

including file of suppressed records . . . 

per 1,000 records------------------------------------------------ 9,500 NC 0.00 5.00 47,500.00 --------------- --------------- 3.00 28,500.00 0.25 2,375.00

CONTRACTOR SUBTOTAL 18,018,750.00 16,932,687.50 --------------- 17,117,687.50 14,481,625.00

CONTRACTOR PAPER TOTAL 6,187,500.00 6,403,687.50 --------------- 6,853,687.50 6,781,125.00

SUBTOTAL LESS PAPER 11,831,250.00 10,529,000.00 --------------- 10,264,000.00 7,700,500.00

ACCELERATED SCHEDULE 10.00% 1,183,125.00 1,052,900.00 --------------- 1,026,400.00 770,050.00

PERCENTAGE INCREASE 25.00% 295,781.25 25.00% 263,225.00 --------------- --------------- 168.00% 1,724,352.00 15.00% 115,507.50

SUBTOTAL PLUS PERCENTAGE INCREASE 18,314,531.25 17,195,912.50 --------------- 18,842,039.50 14,597,132.50

DISCOUNT 0.50% 91,572.66 0.00% 0.00 --------------- --------------- 0.00% 0.00 0.25% 36,492.83

DISCOUNTED TOTAL 18,222,958.59 17,195,912.50 --------------- 18,842,039.50 14,560,639.67

(CERTIFIED #3) (CERTIFIED #4)

ADVANTAGE MAILING, LLC AMSIVE BMS DIRECT, INC. FREEDOM GRAPHIC SYSTEMS

Anaheim, CA Miamisburg, OH Lynchburg, VA Naperville, IL

NPC, INC.

Claysburg, PA

(CERTIFIED #2) (CERTIFIED #1)

Page 1 of 2
PROGRAM: 160-M

TITLE: Various IRS Mailers

AGENCY: Internal Revenue Service 

TERM: Date of Award thru March 31, 2023

BASIS OF

 AWARD UNIT RATE COST UNIT RATE COST UNIT RATE COST UNIT RATE COST

I. COMPLETE PRODUCT:

(a) One-Leaf Notice . . . 

per 1,000 notices------------------------------------------------ 131,250 24.89 3,266,812.50 18.32 2,404,500.00 34.67 4,550,437.50 41.33 5,424,562.50

(b) Two-Leaf Notice . . . 

per 1,000 notices------------------------------------------------ 56,250 62.09 3,492,562.50 49.01 2,756,812.50 89.00 5,006,250.00 67.00 3,768,750.00

II. PAPER: (per 1,000 leaves) 

(a) Notice -

White Uncoated Text (50 or 60-lb.) or

White Writing (20-lb.)------------------------------------------- 243,750 4.60 1,121,250.00 3.92 955,500.00 5.00 1,218,750.00 5.81 1,416,187.50

(b) Carrier Sheet/Mail-out Envelope -

White Writing (20-lb.) or

White Writing Envelope (20 or 24-lb.) or 

White Uncoated Text (50 or 60-lb.)------------------------ 187,500 5.40 1,012,500.00 14.28 2,677,500.00 13.50 2,531,250.00 8.38 1,571,250.00

III. ADDITIONAL OPERATIONS:

(a) Search and removal of specified records,

including before-and-after count and

encrypted file of suppressed records . . . 

per 1,000 records------------------------------------------------ 9,500 2.00 19,000.00 0.25 2,375.00 NC 0.00 2.00 19,000.00

(b) Search, identify, and suppress records

containing missing element fields,

including file of suppressed records . . . 

per 1,000 records------------------------------------------------ 9,500 3.00 28,500.00 0.25 2,375.00 NC 0.00 5.00 47,500.00

CONTRACTOR SUBTOTAL 8,940,625.00 8,799,062.50 13,306,687.50 12,247,250.00

CONTRACTOR PAPER TOTAL 2,133,750.00 3,633,000.00 3,750,000.00 2,987,437.50

SUBTOTAL LESS PAPER 6,806,875.00 5,166,062.50 9,556,687.50 9,259,812.50

ACCELERATED SCHEDULE 10.00% 680,687.50 516,606.25 955,668.75 925,981.25

PERCENTAGE INCREASE 168.00% 1,143,555.00 15.00% 77,490.94 25.00% 238,917.19 25.00% 231,495.31

SUBTOTAL PLUS PERCENTAGE INCREASE 10,084,180.00 8,876,553.44 13,545,604.69 12,478,745.31

DISCOUNT 0.50% 50,420.90 0.25% 22,191.38 0.50% 67,728.02 0.00% 0.00

DISCOUNTED TOTAL 10,033,759.10 8,854,362.06 13,477,876.67 12,478,745.31

FREEDOM GRAPHIC SYSTEMS AMSIVE

Milton, WI Miamisburg, OH

PREVIOUS CONTRACTOR #1 PREVIOUS CONTRACTOR #7 PREVIOUS CONTRACTOR #8

ADVANTAGE MAILING, LLC

Anaheim, CA

PREVIOUS CONTRACTOR #2

NPC, INC.

Claysburg, PA

Page 2 of 2
Program 160-M Page 1 of 39

Specifications by MRN

Reviewed by LDG

U.S. GOVERNMENT PUBLISHING OFFICE

Washington, DC

GENERAL TERMS, CONDITIONS, AND SPECIFICATIONS

For the Procurement of

Various IRS Mailers

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

Internal Revenue Service 

(IRS)

Multiple Award

TERM OF CONTRACT: The term of this contract is for the period beginning Date of Award and ending March 31, 

2023, plus up to two (2) optional 12-month extension periods that may be added in accordance with the “OPTION TO 

EXTEND THE TERM OF THE CONTRACT” clause in SECTION 1 of this contract.

BID OPENING: Bids shall be opened at 11:00 a.m., prevailing Washington, DC time, on March 25, 2022, at the 

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

opening.)

BID SUBMISSION: Due to the COVID-19 pandemic, the Government Publishing Office’s physical office,

Washington, DC, will not be open to the public. Based on this, bidders must submit email bids for this solicitation to: 

bidsapsdc@gpo.gov. No other method of bid submission will be accepted at this time. The program number and bid 

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

bid opening date specified above will not be considered for certification. 

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

to familiarize themselves with all provisions of these specifications before bidding

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

For information of a technical nature before award, contact Linda Giacomo at: lgiacomo@gpo.gov or (202) 512-0307.

For contract administration after award, contact Stacy Bindernagel at: sbindernagel@gpo.gov or (202) 512-0307.
Various IRS Mailers Page 2 of 39

160-M (03/23)

SECTION 1. – GENERAL TERMS AND CONDITIONS

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

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

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

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

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

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

SUBCONTRACTING: The predominant production functions are the printing and imaging of the notices, imaging 

of carrier sheet/mail-out envelopes (if applicable), inserting into carrier sheets/mail-out envelopes(as applicable), and 

disposal of waste materials. Any bidder that cannot perform the predominant production functions will be declared 

non-responsible.

DEFINITIONS: For the purpose of this contract, the Contracting Officer’s Representative (COR) or Contracting 

Officer’s Technical Representative (COTR) is the IRS representative and will be identified after award. The terms 

“vendor” and “contractor” are used interchangeably throughout this contract. Additionally, the terms “business days” 

and “workdays” are used interchangeably throughout this contract.

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

specifications –

Product Quality Levels:

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

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

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

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

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

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

Attribute Specified Standard

P-7. Type Quality and Uniformity O.K. Proofs/

Average Type Dimension/

Electronic Media/

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

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

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

except, the total duration of the contract may not exceed three (3) years as a result of, and including, any extension(s) 

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

clause. See also “ECONOMIC PRICE ADJUSTMENT” for authorized pricing adjustment(s).

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

this solicitation may be extended for such period of time as may be mutually agreeable to the GPO and the contractor.
Various IRS Mailers Page 3 of 39

160-M (03/23)

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

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

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

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

performance period (s). For each performance period after the first, a percentage figure will be calculated as described 

below and that figure will be the economic price adjustment for that entire next period. Pricing adjustments under this 

clause are not applicable to reimbursable postage or transportation costs, or to paper, if paper prices are subject to 

adjustment by separate clause elsewhere in this contract.

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

will extend from Date of Award to March 31, 2023, and the second and any succeeding period(s) will extend for 12 

months from the end of the last preceding period, except that the length of the final period may vary. The first day of 

the second and any succeeding period(s) will be the effective date of the economic price adjustment for that period.

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

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

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

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

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

interval ending three (3) months prior to the beginning of the period being considered for adjustment. This average is 

then compared to the average of the monthly Indexes for the 12-month interval ending December 31, 2021 called the 

base index. The percentage increase or decrease against the total price of variable index from the base index will be 

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

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

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

or decrease against the total price of the invoice less reimbursement postage or transportation costs and separately 

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

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

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

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

1. BLS code 0913-01 for Offset and Text will apply to all paper required under this contract.

2. The applicable index figures for the month of March 2022 will establish the base index.

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

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

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

month being considered for adjustment.

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

the following formula:

X – base index x 100 = ____%

base index

where X = the index for that month which is two months prior to the month being considered for adjustment.
Various IRS Mailers Page 4 of 39

160-M (03/23)

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

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

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

be adjusted.

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

orders placed during months affected by this clause.

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

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

the contractor, but shall be computed as provided above.

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

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

adjustment clause.

PRIVACY AND SECURITY REQUIREMENTS: Protection of Confidential Information 

The contractor/subcontractor shall comply with all Federal, state, and local laws, and IRS policies and regulations to 

include but not limited to:

(a) The contractor/subcontractor shall restrict access to all IRS Sensitive But Unclassified (SBU) information 

obtained in the performance of this contract to those employees and officials who need it to perform the 

specific services outlined in this contract. 

(b) The contractor/subcontractor shall process all IRS SBU information obtained in the performance of the 

contract under the immediate supervision and control of authorized personnel in a manner that will protect the 

confidentiality of the records and in such a way that the unauthorized persons cannot gain access to any such 

records. 

(c) The contractor/subcontractor shall inform all personnel with access to the confidential information obtained 

from the IRS in the performance of this contract of the confidential nature of the IRS SBU information and 

the safeguards required to protect this information from improper disclosure. 

(d) The contractor/subcontractor shall ensure that each contractor/subcontractor employee performing IRS work 

knows the prescribed rules of conduct and that each contractor/subcontractor employee is aware that he/she 

may be subject to criminal penalties for violations of the Privacy Act. 

(e) All confidential information obtained from the IRS for use in the performance of this contract shall, at all 

times, be stored in an area that is physically secured to prevent unauthorized access. 

(f) All contractor/subcontractor employees shall either be literate in English or have a translator available at all 

times who can read, speak, and understand the language in order to ensure all operational, security, and 

contract requirements are met. The contractor/subcontractor shall ensure communications are provided at a 

level such that employees can understand instructions and converse with the customer. 

(g) Work areas for the production of IRS work shall be in dedicated areas that have fixed barriers and access 

controlled to only those employees working on the IRS contract. Signs shall be posted that only IRS cleared 

employees may enter. All phases of work will be staged in one main area for each process and sufficiently 

protected from unauthorized access or commingling with non-IRS work. If dedicated production areas with 

fixed barriers are not possible, all employees with access to the production area will need to be security 

screened. All IRS work areas will be open to IRS representatives for inspection at all times.
Various IRS Mailers Page 5 of 39

160-M (03/23)

(h) For contractor/subcontractor, at least one supervisory employee must be permanently assigned to the secured 

areas to always visually observe the printing, imaging, binding, construction, inserting, storing, shipping, and 

destruction of any spoiled materials.

IR1052.224-9000 Safeguards Against Unauthorized Disclosure of Sensitive but Unclassified Information (JUN 

2021)

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

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

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

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

(USC) (the Privacy Act) but which has not been specifically authorized under criteria established by an

executive order or an act of Congress to be kept secret in the interest of national defense or foreign policy.’

SBU may be categorized in one or more of the following groups —

 Federal Tax Information (FTI), including any information on or related to a tax return

 Returns and Return Information

 Sensitive Law EnforcementInformation

 Employee and Personnel Information

 Personally IdentifiableInformation (PII)

 Information Collected or Created fromSurveys

 Other ProtectedInformation

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

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

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

and 7431). This contract is covered by IRC 6103(n) and the related regulation - 26 CFR §301.6103(n)-1.

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

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

control requirements contained in the most recent version of Publication 4812, Contractor Security & Privacy 

Controls, IRM 10.23.2 - Personnel Security, ContractorInvestigations, IRM 10.5.1 Privacy Policy, and IRM 

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

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

controls and guidance.

4. Eligibility, Fitness and Suitability. Contractor (including subcontractor) personnel hiredfor work within the 

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

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

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

eligibility requirements under IRM 10.23.2, Personnel Security, Contractor Investigations, and shall be 

subject to security screening and investigative processing, commensurate with the position sensitivity level, 

andin accordance with IRM 10.23.2, and TD P 15-71. Contractor (including subcontractor) personnel must be 

found both eligible and suitable, and approved for staff-like access (interim or final) by IRS Personnel 

Security prior to starting work on the contract/order, and before being granted access to IRS information

systems or SBU information.
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160-M (03/23)

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

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

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

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

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

disclosures shall be addressed to the Contracting Officer (CO).

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

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

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

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

being granted staff-like access to SBU information under any IRS contract ororder.

7. Training. All contractor/subcontractor personnel assigned to this contract with staff-like access toSBU 

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

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

Training for Information Systems, Information Protection and Facilities Physical Access.

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

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

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

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

email and text messages, alternative work sites, and incident management:

 For email and text messaging, the contractor/subcontractor shall abide by IRM 10.8.1.4.17.2.2“Electronic 

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

or Publication 4812 section 29.3.1 “Email Security”. Included are requirements on encryption, subject line 

content, and restrictions on personal email accounts.

 For alternate work sites the contractor/subcontractorshall abide by IRM 10.8.1.4.11.16 “PE-17Alternate 

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

for incident reporting, encryption, and secure access.

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

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

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

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

methods:

CSIRC Contact Information: Telephone: (240) 613-3606; email: csirc@irs.gov

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

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

a loss or theft of hardcopy records/documents containing SBU data, including PII and tax information, the 

contractor/subcontractor shall report the incident/situation to the Treasury Inspector General for Tax 

Administration (TIGTA) hotline at (800) 366-4484.

11. Staff-Like Access to, Processing and Storage of Sensitive but Unclassified (SBU) Information. The contractor 

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

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

outlying territories.
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160-M (03/23)

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

data shall not commingle IRS and non-IRS data.

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

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

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

contractor/subcontractor or others directly or indirectly fromthe source material), regardless of form or 

format, shall be completely purged from all data storage components of the contractor’s (or subcontractor)

facilities and computer systems, and no SBU/Personally Identifiable Information (PII) information will be 

retained by the contractor either —

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

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

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

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

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

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

contract expires or is terminated by the IRS(unless, the CO determines, and establishes, in writing, a longer 

period to complete the disposition of SBU data including PII and tax information).

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

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

(disks, CDs, thumb drives)) collected by, or provided to, the contractor/subcontractor have been purged, 

destroyed or returned.

13. Records Management.

A. Applicability

This language applies to all contractors/subcontractors whose personnel create, work with, or otherwise 

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

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

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

B. Definitions

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

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

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

legitimate successor as evidence ofthe organization, functions, policies, decisions, procedures, operations, 

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

The term Federal record:

1. includes IRS records;

2. does not include personalmaterials;

3. applies to records created, received, or maintained by contractors/subcontractors pursuant to their

IRS contract; and

4. may include deliverables and documentation associated withdeliverables.
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160-M (03/23)

C. Requirements

1. Contractor/subcontractor shall comply with all applicable records management laws and regulations, 

as well as National Archives and Records Administration (NARA) records policies, including but not 

limited to the Federal Records Act (44 U.S.C. chapters. 21, 29,31, 33), NARA regulations at 36 CFR 

Chapter XII Subchapter B, and those policies associated with the safeguarding of records covered by 

the Privacy Act of 1974 (5 U.S.C.552a). These policies include the preservation of all records, 

regardless of form or characteristics, mode of transmission, or state of completion.

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

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

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

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

disposition only as permitted by statute orregulation.

3. In accordance with 36 CFR 1222.32, contractor/subcontractor shall maintain all records createdfor 

Government use or created in the course of performing the contract and/or delivered to, or under the 

legal control of the Government and must be managed in accordance with Federal law. Electronic 

records and associated metadata must be accompanied by enough technical documentation to permit 

understanding and use of the records and data.

4. IRS and its contractors/subcontractors are responsible for preventing the alienation or unauthorized 

destruction of records, including all forms of mutilation. Records may not beremoved from the legal 

custody of IRS or destroyed except for in accordance with the provisions of IRM 1.15.5, 

Relocating/Removing Records, the agency records schedules and with the written concurrence of the 

CO. Willful and unlawful destruction, damage or alienation of Federal records is subject to the fines 

and penalties imposed by 18 U.S.C. 2701. In the event of any unlawful or accidental removal, 

defacing, alteration, or destruction of records, contractor/subcontractor must immediately notify the 

appropriate CO. The CO must report the loss using the PII Breach Reporting Form. Privacy, 

Governmental Liaisonand Disclosure (PGLD, Incident Management) will review the PII Breach 

Reporting Form and alert the Records and Information Management (RIM) Program Office that a

suspected records loss has occurred. The agency must report promptly to NARA in accordance with

36 CFR1230.

5. The Contractor/subcontractor shall immediately notify the appropriate CO immediately upon

discovery of any inadvertent or unauthorized disclosures of information, data, documentary materials, 

records or equipment. Disclosure of non-public information islimited to authorized personnel with a 

need-to-know as described in the 160-M contract.The contractor/subcontractor shall ensure that the 

appropriate personnel, administrative, technical, and physical safeguards are established to ensure the 

security and confidentiality of this information, data, documentary material, records and/or 

equipment is properly protected. The contractor/subcontractor shall not remove material from 

Government facilities or systems, or facilities or systems operated or maintained on the 

Government’s behalf, without the express written permission of the Head of the Contracting Activity. 

When information, data, documentary material, records and/or equipment is no longer required, it 

shall be returned to the IRS control or the contractor/subcontractor must hold it until otherwise 

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

electronically transmitted to the CO or address prescribed in the 160-M contract. Destruction of 

records is EXPRESSLY PROHIBITED unless in accordance with Paragraph (4).
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6. The contractor is required to obtain the approval of the CO prior to engaging inany contractual 

relationship (subcontractor) in support of this contract requiring the disclosure of information, 

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

any subcontractor) is required to abide by Government and IRS guidance for protecting sensitive, 

proprietary information, and controlled, unclassified information.

7. The contractor/subcontractor shall only use Government IT equipment for purposes specificallytied 

to or authorized by the contract and in accordance with IRS policy.

8. The contractor/subcontractor shall not create or maintain any records containing any non-publicIRS 

information that are not specifically tied to or authorized by the contract.

9. The contractor/subcontractor shall not retain, use, sell, or disseminate copies of any deliverablethat 

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

public disclosure by an exemption to the Freedom of Information Act.

10. IRS owns the rights to all data and records produced as part of this contract. All deliverables under 

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

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

contractor/subcontractor rights in the data or deliverables must be identified as required by FAR

52.227-11 through FAR 52.227-20.

11. Training. All contractor/subcontractor personnel assigned to this contract who create, work with or 

otherwise handle records are required to take IRS-provided records management training. The 

contractor/subcontractor is responsible for confirming training has been completed according to

agency policies, including initial training and any annual or refresher training.

D. Flow down of requirements to subcontractors

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

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

acknowledgment of same.

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

Contractor.

3. Other Safeguards. 

(End of clause)

IR1052.224-9001 Mandatory IRS Security Training for Information Systems, InformationProtection and Facilities 

Physical Access (JUN 2021)

The Federal Information Security Modernization Act of 2014 (FISMA) requires each federal agency to provide 

periodic information security awareness training to all contractors/subcontractors involved in the management, use, or 

operation of Federal information and information systems. In addition, contractor/subcontractor personnel aresubject 

to the Taxpayer Browsing Protection Act of 1997, which prohibits willful unauthorized inspection of returns and

return information and details that any violation of the Act could result in civil and criminal penalties. 

Contractor/subcontractor personnelare subject to the Privacy Act of 1974 (5 U.S.C. 552a; Pub. L. No. 93-579), 

December 1974. Contractor/subcontractor personnel are bound by the Records Management by Federal Agencies (44 

U.S.C. Chapter 31) regarding the care and retention of Federal records.
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1. The contractor must ensure all new contractor/subcontractor personnel complete allassigned briefings which 

are based on the responses provided on the Risk Assessment Checklist Form 14606. These responses 

pertaining to access to any IRS system, including basic LAN, email and internet; access to any Sensitive but 

Unclassified (SBU) data; and access to any IRS facility. Since new contractor/subcontractor personnel will 

not have access to the IRS training system, the COR shall provide softcopy versions of each briefing.

i. Exception: Contractor personnel (including subcontractor) performing under IRScontracts with Nonprofit 

Agencies Employing People Who Are Blind or Severely Disabled (as described in FAR Subpart 8.7) are 

exempted from the aforementioned briefing requirements, unless the contractor/subcontractor requests 

access to the training, or there is a compelling justification for requiring the training that is approved by 

the Contracting Officer (CO). An example of this would be in an instance where visually impaired 

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

information.

ii. Service Personnel: Inadvertent Sensitive Information AccessTraining contractor/subcontractor personnel 

performing: (i) janitorial and cleaning services (daylight operations), (ii) building maintenance, or (iii) 

other maintenance and repair and need staff-like access to IRS facilities are required to complete 

Inadvertent Access to Sensitive Information (SBU) Access training.

2. In combination these mandatory briefings are known as IRS Security Awareness Training (SAT). The topics 

covered are: Cybersecurity Awareness, Privacy Information Protection and Disclosure, Unauthorized Access 

to Taxpayer Data, Records Management, Inadvertent Sensitive Information Access and Insider Threat.The 

completion of the assigned mandatory briefings constitutes the completion of the Security Orientation.

3. The SAT must be completed by contractor/subcontractor personnel within five (5) business days of successful 

resolution of the suitability and eligibility for staff-like access as outlined in IR1052.204-9000 Submission of

Security Forms and Related Materials and before being granted access to SBU data. The date listed on the

memo provided by IRS Personnel Security shall be used as the commencement date.

4. Training completion process:

The contractor must submit confirmation of completed SAT mandatory briefings for each 

contractor/subcontractor personnel by either:

i. Using Form 14616 signed and dated by the individual and authorized contractor management entity and 

returned to the COR. This option is used for new contractor/subcontractor personnel and any that do not 

have an IRS network account.

ii. Using the IRS training system which is available to all contractors with IRS network accounts.

5. Annual Training. For contracts/orders/agreement exceeding one year in length, either on a multiyear or 

multiple year basis, the contractor/subcontractor must ensure that personnel complete assigned SAT 

mandatory briefings annually no later than September 1st of the current calendar year. The contractor must 

submit confirmation of completed annual SAT on all personnel unable to complete the briefings in the IRS 

training systems by submitting completed Form 14616 assigned to this contract/order/agreement, via email, to

the COR, upon completion.

6. Contractor’s failure to comply with IRS privacy and security policy (to include completion and certification of 

SAT requirements within the timeframe specified) maybe subject to suspension, revocation or termination 

(temporarily or permanently) of staff-like access to IRS IT systems and facilities.
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7. Flow down of clauses. The contractor shall include and flow down, in its subcontracts(or arrangements or 

outsourced service agreements) that entails staff-like access to SBU information by a subcontractor, at any 

tier, the same Federal Acquisition Regulation (FAR) and local privacy and security or safeguard clauses or 

provisions for protecting SBU information or information systems that apply to and are incorporated in its 

prime contract with IRS.

(End of clause)

IR1052.204-9000 Submission of Security Forms and Related Materials (JUN 2021)

The Treasury Security Manual (TD P 15-71) sets forth investigative requirementsfor contractors and subcontractors 

who require staff-like access, wherever the location, to (1) IRS-owned or controlled facilities (unescorted); (2) IRS 

information systems (internal or external systems that store, collect, and/or process IRS information); and/or (3) IRS 

Sensitive But Unclassified (SBU)information.

“Staff-Like Access” is defined as authority granted to perform one or more of the following:

 Enter IRS facilities or space (owned or leased) unescorted (when properly badged);

 Possess login credentials to information systems (internal or external systems thatstore, collect, and/or process

IRS information);

 Possess physical and/or logical access to (including the opportunity to see, read, transcribe, and/or interpret)

SBU data; (see IRM 10.5.1 for examples of SBU data);

 Possess physical access to (including the opportunity to see, read, transcribe, and/orinterpret) security items 

and products (e.g., items that must be stored in a locked container, security container, or a secure room. These 

items include, but are not limited to security devices/records, computer equipment and identification media. 

For details see IRM 1.4.6.5.1, Minimum Protection Standards); or,

 Enter physical areas storing/processing SBU information (unescorted)

Staff-like access is granted to an individual who is not an IRS employee (and includes, but is not limited to: 

contractor/subcontractor personnel, whether procured by IRS or another entity, vendors, delivery persons, experts, 

consultants, paid/unpaid interns, other Federal employee/contractor personnel, cleaning/maintenance personnel, etc.), 

and is approved uponrequired completion of a favorable suitability/fitness determination conducted by IRS Personnel

Security.

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

the latest version of Publication 4812, Contractor Security & Privacy Controls. The contractor/subcontractor shall

permit access to IRS SBU information or information system/assets only to individuals who have received staff-like

access approval (interim or final) from IRS Personnel Security.

Contractor/subcontractor personnel requiring staff-like access to IRS equities are subject to (and must receive a 

favorable adjudication or affirmative results with respect to) the followingeligibility/suitability pre-screening criteria,

as applicable:

 IRS account history for Federal tax compliance (for initial eligibility, as well asperiodic checks for continued 

compliance while actively working on IRS contracts);

 Selective Service registration compliance (for males born after 12/31/59); 

contractors/subcontractors must provide proof of registration which can be obtained from theSelective Service

website at www.sss.gov;

 U.S. citizenship/lawful permanent residency compliance; if foreign-born, contractors/subcontractors must 

provide proof of U.S. citizenship or Lawful Permanent Residency status by providing their Alien Registration

Number (“A”Number);

 Background investigationforms;
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 Credit history;

 Federal Bureau of Investigation fingerprint results;and,

 Review of prior Federal Government backgroundinvestigations.

In this regard, contractor shall furnish the following electronic documents to Personnel Security (PS) at 

hco.ps.contractor.security.onboarding@irs.gov within 10 business days (or shorter period) of assigning (or 

reassigning) personnel to this contract/order/agreementand prior to the contractor (including subcontractor) personnel 

performing any work or being granted staff-like access to IRS SBU or IRS/contractor (including subcontractor)

facilities, information systems/assets that process/store SBU information thereunder:

 IRS-provided Risk Assessment Checklist (RAC);

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

 Any additional required security forms, which will be made available through PS and the COR.

Contract Duration:

a. Contractor (including subcontractor) personnel whose duration of employment is 180 calendar days or more 

per year must meet the eligibility/suitability requirements forstaff-like access and shall undergo a background 

investigation based on the assigned position risk designation as a condition of work under the Government

contract/order/agreement.

b. If the duration of employment is less than 180 calendar days per year and the contractor requires staff-like

access, the contractor (including subcontractor) personnel must meet the eligibility requirementsforstaff-like

access (Federal tax compliance, SelectiveService Registration, and U.S. Citizenship or Lawful Permanent 

Residency), as well as an FBI Fingerprint result screening.

c. For contractor (including subcontractor) personnel not requiring staff-like access to IRS facilities, IT systems, 

or SBU data, and only require infrequent access to IRS-owned or controlled facilities and/or equipment (e.g., 

a time and material maintenance contract that warrants access one or two days monthly), an IRS background 

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

contractorwho has been granted staff-like access, escorts a contractor at all times while the escorted contractor 

accesses IRS facilities, or vendor facilities where IRS IT systems hardware or SBU data is stored. As 

prescribed in IRM 10.23.2, escorting in lieu of staff-like access for IT systems and access to SBU data

(escorted or unescorted) will not be allowed.

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

and have staff-like access to IRS facilities, IT systems, and/or SBU data only upon notice of an interim or final 

staff-like approval from IRS Personnel Security, as defined in IRM 10.23.2 – Contractor Investigations, and is 

otherwise consistent with IRS security practices and related IRMs, to include, but not limited to:

 IRM 1.4.6 – Managers Security Handbook; IRM10.2.14 – Methods of ProvidingProtection; and, IRM 10.8.1 -

Policy andGuidance.

Current Investigation Reciprocity: Individuals who possess a prior favorably adjudicated Government background 

investigation that meets the scope and criteria required for their position may be granted interim staff-like access 

approval upon verification of the prior investigation, receipt of all required contractor security forms, and favorable 

adjudication ofIRS pre-screening eligibility/suitability checks. If their current investigation meets IRS established 

criteria for investigative reciprocity, individuals will be granted final staff-like access, and will not be required to 

undergo a new investigation beyond an approved pre-screening determination.
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Flow down of clauses: The contractor shall include and flow down, in its subcontracts (or arrangements or 

outsourced service agreements) that entails access to SBU information by asubcontractor, at any tier, the same 

Federal Acquisition Regulation (FAR) and local security or safeguard clauses or provisions for protecting SBU 

information or information systems thatapply to and are incorporated in its prime contract with IRS.

(End of clause)

IR1052.204-9001 Notification of Change in Contractor Personnel Employment Status,Assignment, or Standing 

(JUN 2021)

The contractor, via email (hco.ps.contractor.security.onboarding@irs.gov), shall notify the Contracting Officer (CO), 

Contracting Officer’s Representative (COR), and Personnel Securitywithin one (1) business day of the contractor 

(including subcontractor) becoming aware of anychange in the employment status, information access requirement, 

assignment, or standing ofa contractor (or subcontractor) personnel under this contract or order – to include, but not

limited to, the following conditions:

 Receipt of the personnel’s notice of intent to separate from employment ordiscontinue work under this 

contract/order;

 Knowledge of the personnel’s voluntary separation from employment or performance onthis contract/order(if

no prior notice was given);

 Transfer or reassignment of the personnel and performance of duties under this contract/order, in whole or in 

part, to another contract/order (and if possible, identify the gaining contract/order and representative 

duties/responsibilities to allow for an assessment of suitability based on position sensitivity/risk level

designation);

 Denial of or revocation of staff-like access as determined by IRS Personnel Security;Separation, furlough or

release from employment;

 Anticipated extended absence of more than 45 calendar days;

 Change of legal name;

 Change to 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

 When required by the COR, the contractor/subcontractor may be required to provide the information required 

by this clause to the IRS using the Risk Assessment Checklist (RAC) or securitydocuments as identified by 

Personnel Security. The notice shall include the following minimum information:

 Name of contractor/subcontractor personnel;

 Nature of the change in status, assignment or standing (i.e., provide a brief non-personal, broad-based

explanation);

 Affected contract/agreement/order number(s);

 Actual or anticipated date of departure or separation;

 When applicable, the name of the IRS facility or facilities this individual routinelyworks from or has staff-like 

access to when performing work under this contract/order;

 When applicable, contractor (including subcontractor) using contractor (or subcontractor)owned systemsfor

work must ensure that their systems are updated to ensure personnel no longer have continued staff-like 

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

 Identification of any Government Furnished Property (GFP), Government FurnishedEquipment (GFE), or

Government Furnished Information (GFI) (to include PersonalIdentity Verification (PIV) credentials or 

badges – also referred to as SmartID Cards) provided to the contractor/subcontractor personnel and its

whereabouts or status.
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In the event the subject contractor (including subcontractor) is working on multiple contracts,orders, or agreements, 

notification shall be combined, and the cognizant COR for each affected contract or order (using the Contractor 

Separation Checklist (Form 14604 (Rev. 8-2016)) shall be included in the joint notification along with Personnel 

Security. These documents (the RAC and security forms) are also available by email request to Personnel Security.

The vendor POC and the COR must ensure all badges, Smart Cards, equipment, documents, and other Government 

furnished property items are returned to the IRS, systems accesses are removed, and Real Estate & Facilities 

Management is notified of Federal workspace that is vacant.

The change in the employment status, assignment, or standing of a contractor (orsubcontractor) personnel to this 

contract or order would not form the basis for an excusabledelay for failure to perform under the terms of this contract,

order or agreement.

Flow down of clauses. The contractorshall include and flow down, in itssubcontracts(or arrangements or outsourced 

service agreements) that entails staff-like access to SBU information by a subcontractor, at any tier, the same Federal 

Acquisition Regulation (FAR) and local security or safeguard clauses or provisions for protecting SBU information or

information systems that apply to and are incorporated in its prime contract with IRS.

(End of clause)

CONTRACTOR SECURITY MANAGEMENT: The IRS requires that the contractor’s employees having a need

forstaff-like accesstoSensitiveButUnclassified informationmustbe approved through an appropriate level of security 

screening or investigation.

Immediately upon certification, the contractor must furnish the Governmentwith a description of all positionsrequiring 

staff-like accessto IRS data. The Government (including an IRS personnelsecurityofficer)will assessthe risk levelfor 

each position and determine the need for individual security investigations.

Upon certification of contract, the IRS will provide the necessary forms and instructions to the contractor. Within 24 

hours of receipt of the forms/instructions, the contractor must return the forms filled out for each employee who will 

be involved in the production on this contract. The contractor must comply/abide by the following IRS Acquisition 

Security clauses.

 IR1052.204-9000 Submission of Security Forms and Related Materials. 

 IR1052.204-9001 Notification of Change in Contractor Personnel Employment Status, Assignment, or 

Standing.

 IR1052.224-9000 Safeguards Against Unauthorized Disclosure of Sensitive but Unclassified Information. 

 IR1052.224-9001 Mandatory IRS Security Training for Information Systems, Information Protection and 

Facilities Physical Access. 

All contractor employees who work on IRS contracts that require staff-like access to IRS-owned or controlled 

facilities, SBU information, IT Systems and/or assets must be investigated. All contractors will undergo a moderate 

risk background investigation for staff-like access. 

 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 will be borne by the contractor. 

Contractor employees who require staff-like access to IRS SBU information and/or IT systems, regardless of location, 

must complete mandatory annual security training.

The COR is responsible for ensuring contractors receive Security Awareness Training (SAT) within five (5) business 

days of being granted interim/final staff-like access to IRS sensitive information or IT systems. 
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Contractor employees who will have physical and/or logical access to IRS taxpayer data must be both eligible and 

suitable to work on an IRS contract as determined by IRS Personnel Security. Contractor is responsible for providing 

the following forms/documentation for their employees assigned to IRS contracts to IRS Personnel Security: 

Eligibility Requirements Include the Following: 

1. Must meet the following U.S. citizenship or residency requirements based on the assigned position risk level:

 Low Risk - Must be a U.S. citizen or Lawful Permanent Resident (LPR) of the United States.

 Moderate Risk - Must be a U.S. Citizen or LPR with at least three (3) consecutive years of U.S. residency, 

from the date of legal entry, as a LPR. 

 High Risk - Must be a U.S. Citizen. 

Any subject who is foreign-born must provide proof of U.S. citizenship or Lawful Permanent Resident status. 

Subjects must provide their Alien Registration Number (“A” number) for corroboration by IRS Personnel 

Security.

2. Subjects must be Federal tax compliant and must remain tax compliant while actively working on IRS contracts. 

IRS will check subjects’ tax compliance status upon notification of subject being assigned to work on the IRS 

contract. 

3. All male subjects born after December 31, 1959, must be registered with Selective Service (SS). For male U.S. 

citizens, proof of registration can be obtained by accessing the SS website at https://www.sss.gov/ and following 

the prompts on the “Verify or Update Registration” tab. If the search results in a “Matched Record,” click on the 

“Print an Official Selective Service Registration Acknowledgment Letter” button and follow the prompts for 

saving the letter as a PDF file. The letter should then be provided to IRS Personnel Security. If the subject is not 

registered, he must provide a waiver of registration requirement from SS. 

Suitability Requirements Include the Following: 

A completed Risk Assessment Checklist (RAC) spreadsheet – this spreadsheet should be completed by the contractor 

point of contact to provide needed information about each employee who will be working on the contract. 

The following forms must be completed by each subject assigned to the contract:

1. A completed and signed Optional Form (OF) 306, Declaration for Federal Employment (Exhibit 1) 

2. A signed Non-Disclosure Agreement form (Exhibit 2) 

3. A signed Fair Credit Release form (Exhibit 3) 

4. A completed Electronic Questionnaires for Investigations Processing (e-QIP) package. The IRS Personnel 

Security will send each subject a separate email with instructions for completing e-QIP. The e-QIP package is 

only required for those subjects who do not have a favorably adjudicated Federal background investigation 

within the last five (5) years. If the contractor only requires a Low-Risk investigation and Personnel Security 

can find a previous Low Risk Tier 1, there is no need to conduct a new Low Risk Tier 1. Reciprocity will 

apply.

5. Any additional required security forms, which will be made available through the COR.

One or all of the following training materials may need to be completed by each subject assigned to the contact 

(to be determined by Personnel Security):

1. Privacy, Information Protection & Disclosure Briefing Mandatory Briefing 

2. Records Management Overview 

3. Introduction to UNAX Briefing for Contractors 

4. Certification of Annual UNAX Awareness Briefing 
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5. Cybersecurity Awareness Training 

6. Contractor Security Awareness Training (SAT) Certification

7. Inadvertent Sensitive Information Access

8. Insider Threat and/or Facilities Physical Security.

The contractor must submit confirmation of completed SAT mandatory briefings for each employee assigned to this 

contract. Contractor to use Form 14616 (Exhibit 4), signed and dated by the individual and authorized contractor 

management entity and returned to the COR within 72 hours of receipt of above training materials.

Annual Training. For contracts exceeding one (1) year in length, either on a multiyear or multiple year basis, the 

contractor must ensure that personnel complete assigned SAT mandatory briefings annually no later than September 

30th, of the current calendar year.

Contractor’s failure to comply with IRS privacy and security policy (to include completion and certification of SAT 

requirements within the timeframe specified) may be subject to temporary suspension from receiving work orders on 

this contract.

Specialized IT Security Training (SITS) - Mandatory Training for Significant IT Security Role:

Any contractor employee who has a significant IT security role or responsibility shall complete specialized IT security 

(SITS) training pertinent to the role/responsibility. This includes, but is not limited to, any contractor or subcontractor 

employees with a privileged network user account that allows full system permission to resources within their 

authority or to delegate that authority. A list of the specialized IT security roles and the number of hours of training 

required for each role may be obtained by contacting the COR. (Exhibit 5)

Contractor and subcontractor employees newly assigned to a significant IT security role, including at time of contract 

award, must complete the training prior to commencement of work. Proof of specialized IT training is required within 

five (5) business days of being granted staff-like access approval by Personnel Security. Thereafter, each contractor 

and subcontractor employee assigned to the contract/order shall complete Awareness Training annually by May 15th, 

of the current calendar year. 

Existing contracts that have been modified or will be modified to include contractor and subcontractor employees 

identified as having a specialized IT security role must complete the SITS Training within 45 calendar days of the 

contract modification designating an employee to a specialized IT security role and annually, by May 15th, thereafter. 

Separation of Contractor’s Employee From this Contract:

The following form must be completed by the contractor to separate an employee/contractor from an IRS contract:

Form 14604, Contractor Separation Checklist (to be provided upon request). 

The contractor shall email the Form 14604 to Bartholomew.s.truitt@irs.gov and Glenn.R.Pelishek@irs.gov, and the 

Contracting Officer within one (1) workday of the contractor becoming aware of any change in the employment status, 

information access requirement, assignment, or standing of a contractor employee under this contract or order. 

The vendor is responsible to ensure that any accesses (physical entry into building or work area, SBU data, SBU hard 

copy) are removed from the separated employee.

The change in the employment status, assignment, or standing of contractor 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.
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Briefings: IRS will conduct a 1-hour privacy awareness briefing by teleconference with the contractor employees, in 

addition to the required training they must take. IRS will need to conduct multiple sessions at varied times to account 

for shift work. Contractor must provide a site interpreter for services for hearing-impaired employees and translators 

for non-English speaking employees. This briefing is required before the subject’s work on the contract begins.

Secure Shredding of Damaged Photocopies: Damaged photocopies must be securely shredded to a size that is 

unreadable to prevent disclosure of SBU information. (See “DISPOSAL OF WASTE MATERIALS.”) Chain of 

custody with material must be documented, and contractor personnel will conform to security requirements.

100% ACCOUNTABILITY: Contractor must maintain 100% accountability in the accuracy of imaging and mailing 

of all pieces throughout the run. The contractor must ensure that there are no missing or duplicate pieces and that no 

pieces with mis-imaged data or imaged data derived from more than one record is on the same piece. The contractor 

must also ensure that no outgoing mailer contains IRS statements for more than one individual. 

UNIQUE NUMBER: The contractor will be required to produce a unique number for each notice produced on this 

contract, using their own equipment, so the contractor may retrieve and reproduce records for any unusable package or 

when packages are pulled as Quality Assurance (QA) Samples. If the unique number contains more than 10 characters, 

it must NOT begin with 1800, 1866, 1877, 1888, or 1900. The unique number must not appear on any labels.

SPOILED NOTICES: The contractor must replace all spoiled imaged notices. The contractor must provide sufficient 

detail to fulfill the contract requirements for 100% mailing that there are no missing pieces.

DISPOSAL OF WASTE MATERIALS: The contractor is required to demonstrate how all waste materials used in 

the production of sensitive records containing SBU data and PII will be definitively destroyed (i.e., burning, pulping, 

shredding, macerating, or other suitable similar means). Electronic records containing PII must be definitively 

destroyed in a manner that prevents reconstruction. Definitively destroying the records means the material cannot be 

reassembled and used in an inappropriate manner in violation of law and regulations. Sensitive records are records that 

are exempted from disclosure by statue, including the Privacy Act or regulation. Contractor required to show proof of 

disposal.

NOTE: Disposal of waste materials is a predominant production function and cannot be subcontracted.

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

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

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

certification of the contract. 

As part of the financial determination, the contractor in line for certification 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.
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POSTAWARD PRODUCTION PLANS: After award but prior to live production, the contractor shall present, in 

writing, to the Contracting Officer within two (2) workdays of being notified to do so by the Contracting Officer or 

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

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

must submit updated plans within one (1) workday of request. 

The contractor shall submit the plans as a PDF file to: apsdc@gpo.gov, Glenn.R.Pelishek@irs.gov, and

Andre.J.Jones@irs.gov. 

These proposed plans are subject to review and approval by the Government. The Government reserves the 

right to waive some or all of these plans.

Items to be included in the Production Plans are:

1) Processing and sorting master file CD-ROMS, as well as the security of the CD-ROMs and taxpayer information 

2) Scheduled startup dates for all phases of production at all locations (i.e., multiple facilities)

3) How coordination/communication will flow from one production phase to another

4) Who will be responsible for each phase

5) How will subcontractors be involved and kept informed

6) Specific production dates of all subcontractors 

7) How the product will be staged and/or shipped

8) Point of contact(s) for the weekday and weekend for the duration of the contract 

9) Any other special requirements which are specific to this contract

QUALITY SYSTEMS PLAN: In conjunction with the Postaward Production Plans, the prime contractor shall 

submit a PDF file of their plans outlining the Quality Systems, as specified below. The plans shall be submitted to: 

apsdc@gpo.gov, Glenn.R.Pelishek@irs.gov, and Andre.J.Jones@irs.gov at the IRS and to the Government Publishing 

Office. The proposed Quality Systems Plans are subject to Government approval.

Failure to maintain the quality systems in accordance with the contractor’s quality plan approved by the Government 

may result in the Government’s termination of the contractor for default.

Quality Systems: The prime contractor shall initiate, prior to startup and maintain throughout the term of this contract, 

a Quality Systems to assure conformance to all requirements of this contract. The plan should also address what 

actions will be initiated when defects are detected.

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

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

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

completely imaged 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 imaging 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 Systems. 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.
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Carrier Sheet/Mail-out Envelope Quality Control Procedures: The prime contractor must establish and administer a 

quality assurance program which will ensure all carrier sheets and/or mail-out envelopes meet specifications whether 

they are produced in line or at a subcontractor’s site. (See “CONSTRUCTION” for more information.)

Inspection by the Government: The right of the Government to make general or specialized tests and inspections does 

not relieve the contractor of any responsibility. Quality Systems shall not relieve the contractor of responsibility for 

meeting all requirements in this contract.

PREPRODUCTION TELECONFERENCE CALL: A preproduction teleconference call will be held within two 

(2) workdays of certification. The purpose of the conference will be to discuss and review all aspects of the 

contractor’s internal and external operations required to complete this contract. Attending this meeting will be 

representatives from the Internal Revenue Service and the Government Publishing Office. Additionally, the IRS 

Cybersecurity Team will be involved with the preproduction conference call. 

The estimated time of call will be four (4) hours. 

The contractor will conduct this preproduction conference call during which the postaward production plans will be 

discussed and the Quality Systems Plans will be reviewed in depth. 

To establish coordination of all required operations, a representative of all subcontractors involved should also be 

present as well as representatives from each involved production area for the prime contractor. It is also required that 

the contractor have the local Postal Service representative in attendance. 

QUALITY SYSTEMS AUDIT: In connection with the preproduction conference call (see “PREPRODUCTION 

TELECONFERENCE CALL”), should the Government elect, a quality systems audit could be conducted. Following 

the conference call, IRS/GPO may conduct an in-depth audit of all contractor quality control methods, quality 

systems, and quality plans in a formal review of the previously approved written plan. This audit would require the 

contractor to plan, in advance, all quality related functions which would be required to complete the contract. Should 

subcontractors be involved, a complete audit of their quality systems may also be performed. This procedure will be 

mandatory for all contractors doing IRS Tax Notice mail-out work for the first time.

ASSIGNMENT OF JACKETS, PURCHASE AND PRINT ORDERS: A GPO jacket number will be assigned and 

a purchase order issued to the contractor to cover work performed. The purchase order will be supplemented by an 

individual print order for each job placed with the contractor. The print order, when issued, will indicate the quantity 

to be produced and any other information pertinent to the particular order.

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

Government. Orders may be issued under the contract from Date of Award through March 31, 2023 plus for such 

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

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

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

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

QUANTITIES: This contract is for the items and for the period specified herein. Shipment/delivery of items or 

performance of work shall be made only as authorized by orders issued in accordance with the clause entitled 

“ORDERING.” The quantities of items specified herein are estimates only and are not purchased hereby. Except as 

may be otherwise provided in this contract, if the Government’s requirements for the items set forth herein do not 

result in orders in the amounts or quantities described as “estimated,” it shall not constitute the basis for an equitable 

price adjustment under this contract.

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

which are required to be purchased by the Government activity identified on page 1.
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The Government shall not be required to purchase from the contractor(s) requirements in excess of the limit on total 

orders under this contract, if any.

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

contractor(s) within the time specified in the order, and the rights and obligations of the contractor(s) and the 

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

during the effective period of this contract.

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

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

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

source.

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

Subject to any limitations elsewhere in this contract, and pursuant to the section entitled “DETERMINATION OF 

AWARD AND PLACEMENT OF WORK,” the low contractor and each successive low contractor shall furnish to the 

Government all items set forth herein which are called for by print orders issued in accordance with the 

“ORDERING” clause of this contract, except when the shipping/delivery schedule cannot be met.

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.

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

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

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

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

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

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

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

PRIVACY ACT

(a) The contractor agrees:

(1) to comply with the Privacy Act of 1974 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;
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(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) 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.

PAYMENT: Upon completion of each order, prior to submitting a billing invoice to GPO for payment, the contractor 

must submit an itemized billing invoice to the ordering agency (agency contact information to be provided after 

award) for verification, approval, and signature. 

After agency verification/approval, contractor must submit the signed billing invoice and print order to the U.S. 

Government Publishing Office.

Submitting all invoices for payment via the GPO fax gateway (if no samples are required), utilizing the GPO barcode 

coversheet program application, is the most efficient method of 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. 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-withus/vendors/how-to-get-paid.

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

SCOPE: These specifications cover the production of notice mailers consisting of notices and either a self-mailing

carrier sheet or a mail-out envelope requiring such operations as electronic prepress, printing in English and languages 

other than English, imaging/addressing, binding, construction, inserting, and distribution.

TITLE: Various IRS Mailers.

FREQUENCY OF ORDERS: Approximately 50 to 100 orders per year.

At any point throughout the term of the contract, Government-mandated, large quantity mailouts may be required. 

These mailouts may be split up into quantities of 5,000,000 copies and issued under multiple print orders, with a 

maximum of approximately 20 print orders issued in one week. In addition, there may be weeks when no print orders 

are issued. The frequency and total quantity of any mailout cannot be predicted with any certainty at this time. The 

Government anticipates providing courtesy notifications of any Government-mandated, large quantity mailouts as

forecasting becomes available.

QUANTITY: Approximately 50,000 to 5,000,000 mailers per order. 

The Government reserves the right to increase or decrease by up to 25% the total number of notices ordered per order. 

NOTE: The quantity provided at the time the order is offered is an approximate quantity only. The exact, final 

quantity will be provided when the furnished materials are provided to the contractor.

QUANTITY VARIATION: No shortages or overruns will be allowed.

NUMBER OF PAGES:

Notice: Approximately 2 to 4 pages (1 or 2 leaves) per notice.

Carrier Sheet/Mail-out Envelope: Face only (after construction).

NOTE: At contractor’s option, the notice can either be inserted into a folded, sealed, self-mailing carrier sheet or into 

a mail-out envelope. (See “CONSTRUCTION” for additional specifications.)

TRIM SIZE: 

Notice: 7-1/2” to 8-1/2” x 10-1/2” to 11” per leaf.

Carrier Sheet: Suitable.

Mail-out Envelope: 4-1/8” to 6” x 8” to 10”, plus flap.

NOTE: The trim size ranges specified for both the notice and envelope are at the contractor’s option. Additionally, the 

trim size does not have to be the same for each order awarded to a contractor. Trim size of carrier sheet must be 

suitable to completely enclose the folded notice without causing any damage to the notice (see “CONSTRUCTION”). 

GOVERNMENT TO FURNISH: 

Notices: Electronic transfer will be via secure email attachment in a PDF file(s) generated from Adobe Acrobat 9.1 or 

later. The Government will supply a composite PDF file, and all fonts will be embedded in the files at the PDF level. 

(Do not un-embed fonts. This may result in a loss of data.) The PDF files are backward-compatible to Adobe Acrobat 

8.0. 

Data Files for Notices: Contractor must be capable of reading files produced in Extended Binary Coded Decimal 

Interchange Code (EBCDIC) format. The data will be encrypted/password protected using WinZip 9.0 (256-Bit AES 

encryption). The Secure File Transfer Protocol (SFTP) will be used for the taxpayer’s data transfer to the contractor. 

The contractor will be required to retrieve the data file(s) using SFTP protocol. 
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In case of a data transfer failure, the IRS will furnish CD-ROMs containing the same data. If required to furnish, the 

CD-ROMs are raw, unedited mail label records and must be formatted for imaging onto the carrier sheet/mail-out 

envelopes, at the contractor’s expense. Computer dumps are not acceptable. The CD-ROMs are sorted by service 

centers. The service center code included in the record layout can be used for sorting addresses by service center. The 

raw data contained on the CD-ROMs has been passed through Finalist Software (equivalent to Code 1 of Group One 

Software) for hygiene and standardization. 

Care Record Layout: IRS will furnish core record layout via email.

Carrier Sheets/Mail-out Envelopes: IRS will furnish PDF files via email. 

United States Postal Service (USPS) pallets made available by the USPS upon request.

IRS Form 13456, IRS Publishing - Postage Report in a fillable PDF file.

IRS Form 9558 – Inspection Notification Report.

Mailing permit number and indicia for the First-Class Mail.

Identificationmarkingssuch asregistermarks, commercialidentificationmarks of any kind, etc., exceptGPOimprint, 

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

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.

The contractor is required to have Internet access provided through an Internet Service Provider (ISP Completing 

Forms 13456 and 13456A), an email account, and a web browser equivalent to Internet Explorer 6.0 or Microsoft 

Edge version 96.0.1054.57. The contractor is also required to have Adobe Acrobat 9.1 (or higher) software (not 

Adobe Reader). The contractor must furnish an email address for the IRS to email the forms mentioned above.

Furnished Data and Security/Security Letter: The contractor must guarantee that they, and any subcontractor(s), will 

not reproduce or allow reproduction of any information furnished by IRS, nor use or allow any person to use the 

furnished information, for any other purpose than producing/mailing the notices on this contract. For the Security 

Letter, the contractor must email on company letterhead (reference the GPO program and print order numbers) to the 

IRS publishing specialist specified on the print order mailto:a detailed report of the inventory and tracking system and 

the security measures to be taken to secure the IRS data and any information furnished by the IRS, throughout the 

period the contractor and/or subcontractor(s) have possession of taxpayer information. (See IRS Publication 4812 

“Contractor Security & Privacy Controls.” A copy may be obtained either at http://www.irs.gov (click “forms and 

pubs”) or from the IRS publishing specialist.

Unusable Data: Data received in an unusable condition or any missing data will be replaced by IRS on an expedited 

basis. If the contractor has not reported any discrepancy to the Government within five (5) workdays of receipt of

data, it will be understood that none exists. The contractor may notify the IRS publishing specialist directly only if 

there is a problem with the data or the shipment in which CD-ROMs are received (if applicable). Contractor to provide 

the following: Job Run File ID; Batch Cycle Group; CD-ROM Number (if applicable); and a brief explanation of the 

problem. If CD-ROMs are furnished, the GPO program and print order numbers will appear on the shipping 

transmittal label which will always be in the last box of CD-ROMs, if more than one box.

ELECTRONIC PREPRESS: Prior to image processing, the contractorshall performa basic check (preflight) of the 

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

damage, or data corruption that might interfere with proper file image processing must be reported to the ordering 

agency as specified on the individual print order.
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As applicable, the contractorshall create or alter any necessary trapping,set properscreen angles and screenfrequency,

anddefinefile outputselectionforthe imagingdevicebeingutilized. Furnishedfilesmustbeimagedasnecessarytomeet

the assigned quality level. Contractor will be required to create all bleeds. 

The contractor must verify the accuracy of the Postal barcodes, output as part of the carrier sheet/mail-out envelope 

printing, with the USPS.

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

that the Government will make all major revisions. 

Prior to making revisions, the contractorshall copy the furnished files and make all changesto the copy.

PROOFS: 

 All Orders – One (1) press quality PDF soft proof will be required (of static content only) using the same 

Raster Image Processor (RIP) that will be used to produce the final printed product. PDF proof will be 

evaluated for text flow, image position, and color breaks. Proof will not be used for color match. Proofs must 

show margins.

Proofs must show all margins and dimensions, and indicate trim marks. For mail-out envelopes, proofs must 

show flap, window size and placement (if applicable), and security tint; or, at contractor’s option, for carrier 

sheets, proofs must show perforation placement and security tint.

 All Orders (upon approval of the PDF soft proof for the notice (static content only)) – One (1) PDF soft proof 

(of static content and populated with variable content) of the notice only using the same Raster Image 

Processor (RIP) that will be used to produce the final printed product. PDF proof will be evaluated for text 

flow, image position, and color breaks. Proof will not be used for color match. Proofs must show margins.

Contractor to use variable data from the furnished data files. Contractor to furnish a random sampling of not 

less than 100 PDF soft proofs. NOTE: Contractor is not to use the first 100 names in the furnished data files.

Proofs must contain all notice information as required (see “IMAGING/ADDRESSING” specified herein). 

Proof will be evaluated for proper font type, spacing, alignment, etc.

Proofs must contain all the live variable data for each name as provided in the furnished data. The variable 

data may consist of taxpayer name and address, dollar amount to be received, method to be furnished, and 

date. Additional variable data fields may be required.

Proofs must show all margins and dimensions, and indicate trim marks. 

If any contractor’s errors are serious enough in the opinion of the GPO to require revised proofs, the revised proofs are 

to be provided at no expense to the Government. No extra time can be allowed for this reproofing; such operations 

must be accomplished within the original production schedule allotted in the specifications.

The contractor must not print prior to receipt of an “O.K. to Print.”

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

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

2019.

Government Paper Specification Standards No. 13 – https://www.gpo.gov/docs/default-source/forms-and-standardsfiles-for-vendors/vol_13.pdf.
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All paper used in each individual notice must be of a uniform shade. 

Notice: At the contractor’s option, the following stocks/papers may be used: White Uncoated Text, basis weight: 50 

or 60 lbs. per 500 sheets, 25 x 38”, equal to JCP Code A60; or, White Writing, basis weight: 20 lbs. per 500 sheets, 

17 x 22”, equal to JCP Code D10.

Carrier Sheet: At the contractor’s option, the following stocks/papers may be used: White Uncoated Text, basis 

weight: 50 or 60 lbs. per 500 sheets, 25 x 38”, equal to JCP Code A60; or, White Writing, basis weight: 20 lbs. per 

500 sheets, 17 x 22”, equal to JCP Code D10.

Mail-out Envelope: At contractor’s option, the following stocks/papers may be used: White Writing Envelope, basis 

weight: 20 or 24 lbs. per 500 sheets, 17 x 22”, equal to JCP Code V20; or, White Uncoated Text, basis weight: 50 or 

60 lbs. per 500 sheets, 25 x 38”, equal to JCP Code A60.

PRINTING:

Notice: Notice leaves print face only or face and back, head-to-head, in black ink with a 10% screen on face. Printing 

consists of type and rule form and occasionally line art. Image variable elements from the IRS record layout on all 

printed pages of the notice in black. Refer to “IMAGING/ADDRESSING” for more information regarding the 

variable imaging.

NOTE: Notices may print in English, language(s) other than English, or bilingual (English/non-English language). 

More than one non-English language may be required on the same order. When a non-English language(s) is 

required, the IRS will provide the translated text. Contractor will not be responsible for translating English into other 

languages.

Carrier Sheet: Sheets print face and back (before construction) in black ink. Printing consists of one return address 

(service center address). Image the mailing address in black. Printing/imaging is on the back (outside – after 

construction) of carrier sheet. Self-mailing carrier sheet must meet all USPS requirements for First-Class Mail. 

NOTE: Carrier sheet is not one of the notice leaves. It is a separate leaf to be constructed as a self-mailer (with folded 

notice inside) in lieu of inserting into an envelope (at contractor’s option). (See “CONSTRUCTION.”)

Carrier sheets require a security tint printed on the inside (face – before construction) in black ink. Contractor may use 

their own design but must guarantee that the product will ensure complete opacity and prevent show through of any 

material contained therein.

Mail-out Envelope: Envelopes print face only (after construction) in black ink. Printing consists of one return address

(service center address). Envelope printing must meet all USPS requirements for First-Class Mail. Image the mailing 

address on face of envelope (after construction) in black (if window envelope is not used). 

Envelopes require a security tint (lining is acceptable) printed on the inside (back – before manufacture) in black ink. 

Contractor may use their own design but must guarantee that the product will ensure complete opacity and prevent 

show through of any material contained therein.

MARGINS: The minimum margins will be 1/4” head; center left and right. Unless otherwise specified, contractor 

must follow the margins as indicated in the furnished electronic media. NOTE: The margins may vary based on the 

notice being produced.
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IMAGING/ADDRESSING: The imaging and addressing may be accomplished by either impact printers or nonimpact printers. Imaging must meet the following requirements:

 The size of the type must be at least 12 point (in height, not characters to the inch) and the font may be 

Helvetica, Siemens Gothic Text, Siemens Essay Standard, Scitex Gothic International Medium, or Kodak 

Gothic. Any other font must be approved before the preproduction teleconference call.

 Imaging must be black.

 All characters must align.

 No missing data or entries.

 No duplicate data or entries.

 Addresses will have no more than 5 lines (7 lines including carrier route line and delivery point barcode).

 There will be a maximum of 39 characters per line and spaced 6 lines per inch vertically.

 No broken characters.

 No smearing.

 No visible wicking.

 No visible gloss.

 Reflectance of characters shall be visually uniform.

Face and Back of Notice (as applicable): Image letter text data, mail date of notice, the first name line, second name 

line, street address, city, state, zip code, using position 1 to 162 on the record layout. 

Face of Carrier Sheet (if applicable): The mailing address will be on the back (after construction) of the carrier sheet. 

Face of Mail-out Envelope (if applicable): The mailing address will be on the face (after construction) of the mail-out 

envelope (if a window envelope is not used). 

The contractor must reformat the data to image the carrier route endorsement, name, address, city, state, and zip code 

plus the postal sack number, and break number (change indicator) in 6 lines (see record layout chart below). The 

contractor will be required to take information from the furnished data and format it to create an 11-digit Delivery 

Point Barcode to achieve lowest the postage costs to the Government. This Barcode is to be imaged below the last line 

of the address, in accordance with the USPS Domestic Mail Manual (DMM). It must be on all 3/5 digit and basic mail 

and may print on carrier route mail.

NOTE: Any PII furnished will NOT include any bank information for any of the taxpayers. 

See below for an example of a record layout. Please note that the below chart is a draft layout and is subject to 

change.

ELEMENT NAME DEC HEX LENGTH TYPE REF REMARKS

REFUND AMOUNT 1 15 C First 13 digits represent the 

dollar amount; last two digits 

represent the cents.

PAYMENT TYPE 16 1 C IF EFT bank information is 

populated, then set to “Y”; else 

set to blanks.

AS FILED NAMELINE 17 35 C

SUPPLEMENTAL NAME 52 35 C

ADDRESS LINE 1 87 35 C

CITY 122 25 C Only populated for Domestic 

Addresses

STATE 147 2 C Only populated for Domestic 

Addresses

ZIP 149 5 C NOTE: CONCATENATE ZIP, 

ZIP_PLUS_FOUR_CD, and 
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DELIVERY_POINT_BAR_CD 

to get the 12-digit ZIP for 

foreign addresses

ZIP_PLUS_FOUR_CD 154 4 C

DELIVERY_POINT_BAR_CD 158 3 C

FOREIGN COUNTRY CD 161 2 C Only populated for foreign 

addresses

TOTAL 162

DATA SUPPRESSION OPERATIONS (When Required): 

When required by IRS, contractor must perform a search of IRS-furnished data files, locate specified records, and 

remove them from the files, ensuring those notices are not mailed. In addition, contractor must perform a beforeand-after count of records demonstrating removal of the records and provide IRS a separate, encrypted file of 

suppressed records. 

When required by IRS, contractor must search, identify, and suppress any records containing missing element fields 

(i.e., a. “Refund Amount” positions 1 through 15 and b. “Name Line” positions 17 through 51). In addition, 

contractor is required to provide IRS a separate, encrypted file containing the suppressed records for the missing 

element fields. 

Contractor will be required to perform this process as many times at the IRS deems necessary to cycle the files and 

complete the above data suppression operations.

BINDING (Notice): Trim four sides. Gather leaves (when applicable). Fold from 7-1/2” to 8-1/2” x 10-1/2” to 11” 

down to 7-1/2” to 8” x 3-1/2” to 3-7/8”, mailing address out.

CONSTRUCTION: At contractor’s option, the notice leaves may be inserted into either a folded, sealed, selfmailing carrier sheet or into a mail-out envelope. 

Carrier Sheet: Separate leaf to be constructed as a self-mailer (with folded notice inserted inside). Trim size of carrier 

sheet must be suitable to completely enclose the folded notice without causing any damage to the notice. 

Contractor to perforate along the entire left and right vertical edges. Perforations are to be 1/2” to 3/4” in from the left 

and right edges of sheet creating tear-off stubs. 

With the folded notice inside, letter-fold carrier sheet suitably so as to create a self-mailer but not damage the notice. 

Completely secure all parts of carrier sheet only at left and right in the tear-off stubs with a firm glue that will hold 

securely during the mailing process.

The open, horizontal side must be sealed either with a firm glue that will hold securely during the mailing process but 

permit easy opening by the recipient; or, by creating another perforated, tear-off stub the same asthe left/right tear-off

stubs.

NOTE: All open sides of the carrier sheet must be sealed. Wafer seals/tabs are not allowed.

Perforations (slit or slot, with or without ink) must be clean and of sufficient strength to ensure that they do not tear or 

break away during the mailing process yet allow for easy separation by the recipient.

Construction of self-mailing carrier sheet must meet all USPS requirements for First-Class Mail. 
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Mail-out Envelope: Envelopes must be open side, with gummed, fold-over flap for sealing. At contractor’s option, 

seams may be high-cut, diagonal, welded, or side seams. Flap may be either square-cornered or diagonal sealing; 

however, the depth must meet USPS requirements and must be coated with a suitable glue that will securely seal the 

envelope without adhering to contents, not permit resealing of the envelope, and permit easy opening by the 

recipient. NOTE: All envelopes must have a fold at bottom.

At contractor’s option, face of envelope may contain one (1) die-cut address window with slightly rounded corners. 

Contractor must determine size and placement of window so all mailing information on the notice shows after notice 

is inserted into the mail-out envelope, but other extraneous information is not visible when notice is inserted in the

envelope. At contractor’s option, in lieu of window, taxpayer’s name and address may be imaged directly on envelope 

in a typeface and size matching the notice.

If applicable, window is to be covered with a suitable, transparent, low-gloss, poly-type material that must be clear of 

smudges, lines, and distortions. Poly-type material must be securely affixed to the inside of the envelope so as not to 

interfere with insertion of contents. Poly-type material must meet the current USPS readability 

standards/requirements.

INSERTING: At contractor’s option, the notice (consisting of one or two leaves) may be inserted into either a 

folded, sealed, self-mailing carrier sheet or into a mail-out envelope, as follows: 

Carrier Sheet: Insert folded notice inside carrier sheet. It is the contractor’s responsibility to ensure that the name and 

address on the notice matches the name and address on the carrier sheet.

Seal carrier sheet as specified under “CONSTRUCTION.” 

Mail-out Envelope: Insert folded notice into mail-out envelope with recipient’s name and address on first page facing 

out for visibility through window envelope. It is the contractor’s responsibility to ensure that only 

the imaged taxpayer’s name and address on the notice will be visible through the window in the mail-out 

envelope and that only one notice is inserted into each mail-out envelope. 

At contractor’s option, the taxpayer’s name and address may be imaged directly on the mail-out envelope, eliminating 

the window. However, it is the contractor’s responsibility to ensure that the name and address on the notice matches 

the name and address on the mail-out envelope.

Seal all mail-out envelopes.

DISTRIBUTION: Mail f.o.b. contractor’s city each individual notice mailer to domestic (nationwide, including 

APO/FPO and the U.S. Territories) and foreign destinations. Contractor is responsible for all costs associated with 

transporting mailers to the USPS.

All mailing must be at the First-Class Rate.

Contractor must mail to furthest destinations (from the contractor’s facility) first. 

The Government will furnish a permit number and indicia for the First-Class Mail. A PS Form 3600, Statement of 

Mailing with Permit Imprints, and a GPO Form 712, Certificate of Conformance, must be completed and submitted to 

the entry post office for all bulk shipments using permit imprint mailing labels.

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.

Orders which result in mailings of less than 200 pieces or less than 50 pounds will require the contractor to apply the 

appropriate postage to each mailing. Contractor will be reimbursed for postage by submitting a properly completed 

Postal Service Form with billing invoice for payment.
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All copies mailed must conform to the appropriate regulations in the U.S. Postal Service manuals for “Domestic Mail” 

or “International Mail”, as applicable.

Certificate of Conformance: When using Permit Imprint Mail the contractor must complete GPO Form 712 -

Certificate of Conformance (Rev. 10-15), and the appropriate mailing statement(s)supplied by USPS. A fillable GPO 

Form 712 Certificate of Conformance can be found at https://www.gpo.gov/how-to-work-with-us/vendors/forms-andstandards.

USPS Regulations: 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 for both domestic and international mail, 

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

meet with local postal authorities before the start of production. 

The Domestic Mail Manual has specific requirements regarding the minimum and maximum package sizes and must 

be adhered to by all mailers. 

Carrier Route Presort: The contractor must utilize a commercially prepared software package for assigning a portion 

of the mail file in an approved carrier route format (carrying carrier route endorsement and number on the first line of 

the mailing address).

Intelligent Mail Barcode (IMb): Contractor will be required to create and apply the proper USPS IMb coding for 

tracking purposes for billing and research for the IRS. 

Contractor will utilize the USPS Informed Visibility (IV) Mail Tracking & Reporting (IV-MTR) service that 

provides end-to-end mail tracking information for letter and flat pieces, bundles, handling units, and containers. 

Contractor will provide mail scanned events reports or provide access to reports that include, at a minimum: mail 

drop date, quantities, postage, and last delivery scan event. If the contractor elects to provide reports, the reports will 

be made available by close of business Friday for the week in which a mailing has occurred. Contractor must adhere 

to all USPS Domestic Mail Manual and USPS IV Mail Tracking and Reporting Guide requirements. 

The contractor is to furnish documentation on 100% of mail turnover to USPS by the date specified on the print 

order.

Zip Code Count Report: Contractor’s software must provide 3-digit, 5-digit, and carrier route zip code count report for 

the contractor’s use during the addressing operation. Mailed must be Presorted to maximize postal discount to USPS 

First Class Letter Commercial Automation 5-digit and AADC levels whenever possible. 

Presort Palletization: As outlined by the Postal Service in the Domestic Mail Manual, the carrier route presort 

palletization program requires that in most cases, depending on thickness and weight, individual mailers of 10 or more 

pieces be prepared for carrier routes. This may take the form of packages or packages in bundles presented on pallets.

See DMM for specific requirements.

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 10 or more letters. See DMM for specific requirements.

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

meet postal requirements, at their 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 Domestic Mail Manual for (Notices and Bundles Presented on Pallets) and 

(Palletizing Sacks). See the DMM for preparation requirements for palletizing First-Class Mail. Letters must be 

palletized separately from sacks. The sack tags must be barcoded and readable by USPS equipment. Further details on 

pallet loading and flagging may be obtained by consulting local Postal Customer Representatives, bulk mail 

acceptance personnel.
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Coding Accuracy Support System (CASS): Addresses for this contract must be verified against a USPS certified 

Coding Accuracy Support System (CASS) certified software address hygiene program. 

National Change of Address (NCOA): Addresses for this contract must verified against the USPS NCOA Link 

program. All related costs to perform this operation must be included in submitted bid pricing. No additional 

reimbursement will be authorized.

Presort Accuracy Validation and Evaluation (PAVE): Contractor’s software must be PAVE certified.

USPS Secure Destruction: Upon contract award, IRS shall provide a designated Mailer ID and the USPS Service 

Type Indicator (STID) to be used for the USPS service Secure Destruction. Contractor must include provided Mailer 

ID and STID within the Intelligent Mail Barcode. 

Pallet Assembly and Storage/Staged: Loaded pallets must be assembled and stored/staged for eventual turn over to 

U.S. Postal Service beginning no sooner than the date specified on the print order. The pallets are to be staged in order 

so that the furthest destinationsfrom the contractor’s facility will be turned over first and the closest destinations last. 

Contractor must specify the location of the staging area(s) and the proposed point of entry(ies) for each notice mailer

they are producing. (See “SCHEDULE OF PRICES.”)

First Class Mail: The Postal Service will verify the total weight of the mailing. The contractor must comply with all 

Domestic Mail Manual regulations governing use of First-Class Mail. Due to the IRS’s 100% delivery requirement, 

optional mail procedures that do not weigh each pallet of mail are not allowed or authorized.

Vehicles Provided: Truck/trailers (vans) will be provided by U.S. Postal Service. However, physical loading is the

contractor’s responsibility, in conformance with the U.S. Postal Service loading plan. Vans will not be provided 

before earliest turnover date as indicated in the schedule for each order without demurrage costs.

Turnover Requirements: Contractor must ship to furthest designations(from the contractor’s facility) first. Contractor 

must release the notices to USPS no later than the schedule for each order. 

APO/FPO: APO/FPO mail is to be addressed by the contractor, tied into 5-digit packages, placed in regular canvas 

bags for each unique zip code, and mailed to San Francisco/Oakland or New York per the DMM requirements. The 

contractor must obtain bag tags (or produce tags at their own expense) from the Postal Service for each APO/FPO 

destination. Each bag tag should contain the following:

 APO Destination and code (e.g., APO AE 09028)

 First-Class Mail (STD A FLATS)

 IRS Washington, DC 20224

Postage Statements/IRS Postal Forms: The contractor is required to complete and submit (via email) Form 13456 to 

the IRS within three (3) workdays after the final turnover of mail packages to the USPS. Contractor to email Form 

13456 to postage@publish.no.irs.gov and to the IRS publishing specialist specified on the print order.

For contractor’s convenience, Form 13456 is provided as a fillable PDF file. The IRS will complete the top portion of 

the form prior to emailing to the contractor. If there is any information missing or incorrect, please contact the IRS 

publishing specialist specified on the print order.

The contractor is responsible for capturing five (5) data elements from every postage statement (i.e., USPS Form 

3602, 3602-R, 3600). The five (5) elements are: 

(1) Barrel stamped post office zip code

(2) Postage statement date

(3) Quantity mailed
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(4) Postage amount

(5) Postage statement type

NOTE: The form must contain only postage information for the designated GPO print order number. 

Prior to submitting Form 13456, the contractor must rename the file “GPO print order number_date.pdf (e.g., 

“00001_9-02-03.pdf”). If the contractor completes an additional form per day, they should add a suffix to the file 

name starting with the letter “a” then “b”, etc., (e.g., “a00001_09-02-03.pdf). The contractor is also responsible for 

the accuracy of the information returned to the IRS. Any delay or missing input could result in delay of payment.

All Postage Statements (USPS Form 3600, 3602-R, 3600) must contain the IRS Agency Cost Code “67039” in the 

“Federal Agency Cost Code” box. The GPO program and print order numbers must be included in the mailer 

information located in the upper portion of the postage statement. 

Daily Mailing Report: Contractor is required to email a daily report showing completed mailing to the IRS publishing 

specialist specified on the print order.

Daily Postage Summary Report: Contractor is required to submit daily postage summary reports, showing the number 

of pieces and cost of Carrier Route, 3/5 digit, and Basic broken out by weekly mailings and the grand total. The 

reports are to be submitted following Delivery Point Validation processing. Contractor to email the daily reports to 

the IRS publishing specialist specified on the print order.

Final Shipping Notification: Contractor is required to submit a final shipping notification on the final day of shipping

confirming that the order is completed. Contractor to email the final shipping notification to the IRS publishing 

specialist specified on the print order.

Daily Production Report: Contractor is required to provide daily addressing production information required to 

complete Report Form 9659. Contractor to email the report to the IRS publishing specialist specified on the print 

order.

Upon completion of each order, contractor must furnish 10 printed/imaged samples of the notices to the IRS 

publishing specialist specified on the print order. Contractor to image using dummy address information specified 

below:

ECRLOT **CO l7

8900025764325

JAMES A & ANDREA A TAXPAYER

16305 Main Ave NW

ANYTOWN US 99999-9999

(Apply Delivery Point Barcode here)

Upon completion of each order, the contractor must delete/scrub all furnished data from their systems and shred all 

CD-ROMs (if furnished). Contractor must provide a destruction certificate to IRS. (If furnished, CD-ROMs must not 

be returned to the IRS.)

All expenses incidental to submitting PDF soft proofs and furnishing printed/imaged samples must be borne by the 

contractor.

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

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

When offering orders, the ordering agency will contact the low bidder at least five (5) workdays in advance of the 

anticipated date for providing the furnished materials and final quantity. 
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Print order and furnished materials to be furnished via secure email or SFTP. If necessary, print order and furnished 

materials will be furnished on CD-ROMs to the contractor. IRS will ship directly to the contractor using UPS.

Contractor to email PDF soft proofs containing static matter only to the IRS publishing specialist as specified on the 

print order. 

All PDF soft proofs containing variable data are to be securely emailed as an encrypted zip file to the IRS Publishing 

Specialist as specified on the print order. The password must be provided in a separate email. The email to be marked 

“POPULATED PROOFS” and must include the GPO program and print order numbers. 

This is a time sensitive procurement. However, uncontrollable circumstances such as Congressional Legislation may 

delay IRS in providing the furnished materials to the contractor. In the event of any uncontrollable delays by the 

Government, no schedule adjustments or extensions will be allowed.

The following schedule begins the SAME workday as receipt of print order. The same workday as receipt will be the 

first workday of the schedule.

Regular Schedule:

 No specific date is set for submission of proofs (for static content only). Proofs must be submitted as soon as 

possible to allow for revised proofs if contractor’s errors are judged serious enough to require them.

 Proofs (for static content only) will be withheld no more than one (1) workday from their receipt at the 

ordering agency until changes/corrections/“O.K. to Print” are provided via email. 

 Contractor to submit populated proof (for static and variable content) within one (1) workday of “O.K. to 

Print” on proofs (for static content only).

 Proofs will be withheld no more than one (1) workday from their receipt at the ordering agency until 

changes/corrections/“O.K. to Print” are provided via email. 

 For Orders up to and including 1,000,000 Notices – Contractor must complete production and distribution 

within 15 workdays of receipt of “O.K. to Print” on populated proofs. 

 For Orders over 1,000,000 notices – Contractor must complete production and distribution within 20

workdays of receipt of “O.K. to Print” on populated proofs. 

 All proof and transit time is included in the above specified schedule.

Accelerated Schedule:

Approximately 10% of orders placed may require an accelerated schedule. The accelerated schedule will not be 

required on any order with a quantity over 1,000,000 notices. 

 No specific date is set for submission of proofs (for static content only). Proofs must be submitted as soon as 

possible to allow for revised proofs if contractor’s errors are judged serious enough to require them.

 Proofs (for static content only) will be withheld no more than one (1) workday from their receipt at the 

ordering agency until changes/corrections/“O.K. to Print” are provided via email. 

 Contractor to submit populated proof (for static and variable content) within one (1) workday of “O.K. to 

Print” on proofs (for static content only).
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 Proofs will be withheld no more than one (1) workday from their receipt at the ordering agency until 

changes/corrections/“O.K. to Print” are provided via email. 

 For Orders up to and including 1,000,000 Notices – Contractor must complete production and distribution 

within 12 workdays of receipt of “O.K. to Print” on populated proofs. 

 All proof and transit time is included in the above specified schedule.

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

be delivered to the U.S. Postal Service.

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

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

be relieved of any responsibility in meeting the shipping schedule because of failure to request such information.

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

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

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

receiving the email or call will be unable to respond to questions of a technical nature or to transfer any inquiries. 
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SECTION 3. – DETERMINATION OF AWARD AND PLACEMENT OF WORK

The Government will make multiple awards under this solicitation since it is anticipated that one firm may not be able 

to meet all of the requirements.

In order to make multiple awards and to determine the sequence of bidders, the Government will apply the prices 

offered by each bidder in the “SCHEDULE OF PRICES” to the following units of production which are the estimated 

requirements to produce one (1) year’s production under this contract. These units do not constitute, nor are they to be 

construed, as a guarantee of the volume of work which may be ordered for a like period of time.

In placing work, the Government will first communicate with the low contractor to determine whether or not at that 

time the order for the specified quantity can be accepted for shipment within the time required by the Government. 

The Government will be obligated to place each order with the low contractor first, the next low contractor second, 

and so on until the order has been accepted. Placement of orders shall be made only with those contractors whose 

prices are determined to be fair and reasonable. The low contractor and each successive next low contractor shall be 

obligated to accept the order except when the shipping schedule cannot be met. When the contractor accepts, a formal 

print order will be issued.

Due to the urgency of the work, orders will be offered by telephone, and the contractor must reply within 30 minutes 

whether or not the order can be accepted.

Any contractor’s position in the sequence of awards may be jeopardized by consistently refusing work. When such an 

instance is found, the contractor involved will be notified and unless prompt adjustment in order acceptance is made to 

maintain the lowest cost to the Government, the contractor may be disqualified from further participation under this 

contract.

Notwithstanding any sequence of contractors established as a result of the Determination of Award, the Government 

reserves the right, without limitation, to establish a specific sequence of contractors for any or all print orders to be 

issued under this contract, by abstracting the contract prices of each contractor against actual print orders to be issued 

and adding any applicable costs to the Government for transportation of the finished product to all destinations. In the 

event a specific sequence is established, such sequence of contractors shall control the order in which the print order(s) 

is offered. The determination to establish a specific sequence or sequences shall not be cause for an adjustment in the 

contract price or any other term or condition of the contract.

Exception: Noncompliance with the mailing, shipping, and/or delivery schedule, or any other term, condition, or 

specification of this contract will be cause, and the GPO reserves the right, to withhold further orders until the 

contractor is judged by the Government to have established adequate procedures to fulfill the requirements.

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

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

All other orders will be placed with the regular schedule and paid for at the basic prices offered.

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

payments, when authorized, will apply to all items except line items under II. PAPER in the “SCHEDULE OF 

PRICES.”

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

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

It is estimated that 10% of the orders placed on this contract will require an accelerated schedule. Premium payments 

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

increase, offered for the accelerated schedule in the “SCHEDULE OF PRICES” (Item IV.), to 10% of the prices 

offered for all items except line items under II. PAPER.
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The following item designations correspond to those listed in the “SCHEDULE OF PRICES.”

I. (a) 131,250

(b) 56,250

II. (a) 243,750

(b) 187,500

III. (a) 9,500

(b) 9,500
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THIS PAGE IS INTENTIONALLY BLANK.
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SECTION 4. – SCHEDULE OF PRICES

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

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

specifications.

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

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

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

Government.

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

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

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

regard to other prices in the same offer or to GPO prices for the same operation if such action would be in the best 

interest of the Government.

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

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

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

All paper must be charged under II. PAPER.

I. COMPLETE PRODUCT: Prices offered shall include the cost of all required materials and operations necessary 

(including proofs, printed/imaged samples, and insertion into carrier sheets/mail-out envelopes but excluding 

paper) for the complete production and distribution of the product listed in accordance with these specifications.

The price submitted is a complete product price that includes all makeready and materials required, regardless of 

number of production locations utilized. 

(a) One-Leaf Notice ..................................................................................per 1,000 notices......$___________

(b) Two-Leaf Notice .................................................................................per 1,000 notices......$___________

____________

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

the individual print orders, will be based on the net number of leaves furnished for the products ordered. The cost 

of any paper required for makeready or running spoilage must be included in the prices offered.

Computation of the net number of leaves will be based on the following:

Notice – Each page-size leaf.

Carrier Sheet (if applicable) – One page-size leaf will be allowed for each carrier sheet.

Mail-out Envelope (if applicable) – One page-size leaf will be allowed for each envelope.

(a) Notice –

At contractor’s option - White Uncoated Text (50 or 60-lb.); or,

White Writing (20-lb.).......................................................................... per 1,000 leaves......$___________

(b) Carrier Sheet/Mail-out Envelope –

At contractor’s option - White Writing (20-lb.); 

White Writing Envelope (20 or 24-lb.); or,

White Uncoated Text (50 or 60-lb.) ..................................................... per 1,000 leaves......$___________

III. ADDITIONAL OPERATIONS:

(a) Search and removal of specified records,

including before-and-after count and

encrypted file of suppressed records .................................................. per 1,000 records......$___________

(b) Search, identify, and suppress records

containing missing element fields, 

including file of suppressed records................................................... per 1,000 records......$___________

IV. PREMIUM PAYMENTS: Premium Payments, when authorized, will apply to all items except II. PAPER. 

Percentage increase will be added to all orders that require an accelerated schedule.

Percentage increase......................................................................................................................... ___________%

POINT OF ENTRY FOR FIRST CLASS MAIL:

All mailing will be made from the _______________________________________________________________

Post Office located at Street Address _____________________________________________________________,

City_____________________________, State___________________________, Zip Code__________________

LOCATION OF STAGING AREA: 

City_____________________________, State___________________________, Zip Code__________________

____________

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

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

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

state shown below in the address block, and the bid will be evaluated and the contract awarded on that basis. If 

shipment is not made from evaluation point, the contractor will be responsible for any additional shipping costs 

incurred.

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

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

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

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

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

receipt of bids, to furnish the specified items at the price set opposite each item, delivered at the designated point(s), in 

exact accordance with specifications. Failure to provide a 60-day bid acceptance period may result in expiration of 

the bid prior to award.

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

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

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

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

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

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

may result in the bid being declared non-responsive. 

Bidder _____________________________________________________________________________________

 (Contractor’s Name) (GPO Contractor’s Code)

___________________________________________________________________________________________

 (Street Address)

___________________________________________________________________________________________

 (City – State – Zip Code)

By ________________________________________________________________________________________

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

___________________________________________________________________________________________

(Person to be Contacted) (Telephone Number)

___________________________________________________________________________________________

(Email) (Fax Number)

__________________________________________________________________________________________

THIS SECTION FOR GPO USE ONLY

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

(Initials) (Initials)

___________________________________________________________________________________________
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