Department of the Treasury Acquisition Regulations; Tax Check Requirements, 53426-53430 [2017-24911]
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53426
Federal Register / Vol. 82, No. 220 / Thursday, November 16, 2017 / Rules and Regulations
for tolerance establishment and
modifications, and for tolerance
revocations were published in the
Federal Register of May 4, 1981 (46 FR
24950) and December 17, 1997 (62 FR
66020) (FRL–5753–1), respectively, and
were provided to the Chief Counsel for
Advocacy of the Small Business
Administration. In a memorandum
dated May 25, 2001, EPA determined
that eight conditions must all be
satisfied for an import tolerance or
tolerance exemption revocation to
adversely affect a significant number of
small entity importers, and that there is
a negligible joint probability of all eight
conditions holding simultaneously with
respect to any particular revocation.
(This Agency document is available in
the docket for this rule). Furthermore,
for tebufenozide, the Agency knows of
no extraordinary circumstances that
exist as to the present rule that would
change EPA’s previous analysis. Taking
into account this analysis, and available
information concerning the pesticides
listed in this rule, EPA hereby certifies
that this rule will not have a significant
negative economic impact on a
substantial number of small entities.
The Agency has determined that this
rule will not have a substantial direct
effect on States, on the relationship
between the national government and
the States, or on the distribution of
power and responsibilities among the
various levels of government, as
specified in Executive Order 13132,
entitled ‘‘Federalism’’ (64 FR 43255,
August 10, 1999). Executive Order
13132 requires EPA to develop an
accountable process to ensure
‘‘meaningful and timely input by State
and local officials in the development of
regulatory policies that have federalism
implications.’’ ‘‘Policies that have
federalism implications’’ is defined in
the Executive order to include
regulations that have ‘‘substantial direct
effects on the States, on the relationship
between the national government and
the States, or on the distribution of
power and responsibilities among the
various levels of government.’’ This rule
directly regulates growers, food
processors, food handlers, and food
retailers, not States. This rule does not
alter the relationships or distribution of
power and responsibilities established
by Congress in the preemption
provisions of FFDCA section 408(n)(4).
For these same reasons, the Agency has
determined that this rule does not have
any ‘‘tribal implications’’ as described
in Executive Order 13175, entitled
‘‘Consultation and Coordination with
Indian Tribal Governments’’ (65 FR
67249, November 9, 2000). Executive
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Order 13175 requires EPA to develop an
accountable process to ensure
‘‘meaningful and timely input by tribal
officials in the development of
regulatory policies that have tribal
implications.’’ ‘‘Policies that have tribal
implications’’ is defined in the
Executive order to include regulations
that have ‘‘substantial direct effects on
one or more Indian tribes, on the
relationship between the Federal
Government and the Indian tribes, or on
the distribution of power and
responsibilities between the Federal
Government and Indian tribes.’’ This
rule will not have substantial direct
effects on tribal governments, on the
relationship between the Federal
Government and Indian tribes, or on the
distribution of power and
responsibilities between the Federal
Government and Indian tribes, as
specified in Executive Order 13175.
Thus, Executive Order 13175 does not
apply to this rule.
VII. Congressional Review Act
Pursuant to the Congressional Review
Act (5 U.S.C. 801 et seq.), EPA will
submit a report containing this rule and
other required information to the U.S.
Senate, the U.S. House of
Representatives, and the Comptroller
General of the United States prior to
publication of the rule in the Federal
Register. This action is not a ‘‘major
rule’’ as defined by 5 U.S.C. 804(2).
List of Subjects in 40 CFR Part 180
Environmental protection,
Administrative practice and procedure,
Agricultural commodities, Pesticides
and pests, Reporting and recordkeeping
requirements.
Dated: October 24, 2017.
Richard P. Keigwin, Jr.,
Director, Office of Pesticide Programs.
PART 180—[AMENDED]
1. The authority citation for part 180
continues to read as follows:
■
Authority: 21 U.S.C. 321(q), 346a and 371.
2. In § 180.482, the table in paragraph
(a)(1) is revised to read as follows:
■
§ 180.482 Tebufenozide; tolerances for
residues.
(a) * * * (1) * * *
Parts per
million
Commodity
Almond, hulls ..............................
Apple, dry pomace .....................
Apple, wet pomace .....................
Bushberrry subgroup 13–07B ....
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Brassica, head and stem, subgroup 5A .................................
Brassica, leafy greens, subgroup
5B ............................................
Canola, refined oil ......................
Canola, seed ..............................
Caneberry subgroup 13–07A .....
Citrus, oil .....................................
Cotton .........................................
Cotton, gin byproducts ...............
Cranberry ....................................
Fruit, citrus, group 10–10 ...........
Fruit, pome 1 ...............................
Fruit, pome, group 11–10 ...........
Grape ..........................................
Kiwifruit 2 .....................................
Leaf petioles subgroup 4B .........
Leafy greens subgroup 4A .........
Nut, tree, group 14–12 ...............
Peppermint, tops ........................
Spearmint, tops ..........................
Sugarcane, cane ........................
Sugarcane, molasses .................
Turnip, greens ............................
Turnip, roots ...............................
Vegetable, fruiting, group 8–10 ..
Vegetable, tuberous and corm,
except potato, subgroup 1D ...
30
3.0
3.0
3.0
5.0
10.0
4.0
2.0
3.0
15.0
1.5
30
1.0
2.0
1.5
1.0
3.0
0.5
2.0
10.0
0.1
10.0
10.0
1.0
3.0
9.0
0.3
1.0
0.015
1 This
tolerance expires on May 16, 2018.
2 There are no U.S. registrations on kiwifruit.
*
*
*
*
*
[FR Doc. 2017–24881 Filed 11–15–17; 8:45 am]
BILLING CODE 6560–50–P
DEPARTMENT OF THE TREASURY
48 CFR Parts 1009 and 1052
Department of the Treasury
Acquisition Regulations; Tax Check
Requirements
Department of the Treasury.
Interim rule.
AGENCY:
ACTION:
Pursuant to Section 6103 of
the Internal Revenue Code, taxpayer
return information, with few exceptions,
is confidential. Under this authority,
officers and employees of the
Department of the Treasury may have
access to taxpayer return information as
necessary for purposes of tax
administration. The Department of the
Treasury has determined that an
Internal Revenue Service (IRS)
contractor’s compliance with the tax
laws is a tax administration matter and
that taxpayer return information is
needed for determining an offeror’s
eligibility to receive an award, including
but not limited to implementation of the
statutory prohibition of making an
award to corporations that have an
unpaid Federal tax liability. This
interim rule amends the Department of
the Treasury Acquisition Regulation
(DTAR) for the purposes of
SUMMARY:
Therefore, 40 CFR chapter I is
amended as follows:
Parts per
million
Commodity
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supplementing the Federal Acquisition
Regulation (FAR). This interim rule will
amend the DTAR by adding a subpart
titled ‘‘Responsible Prospective
Contractor’’ and a paragraph concerning
Representation and certifications
regarding responsibility matters, for the
purpose of directing IRS contracting
officers to the newly added DTAR
subpart titled ‘‘Tax Check
Requirement,’’ which prescribes the
policies and procedures for performing
a tax check on the apparent successful
offeror in order to determine eligibility
to receive an award.
DATES:
Effective date: November 16, 2017.
Comment due date: Interested parties
should submit written comments to the
Department of the Treasury on or before
January 16, 2018 to be considered in the
formation of the final rule.
ADDRESSES: Treasury invites comments
on the topics addressed in this interim
rule. Comments may be submitted to
Treasury by any of the following
methods: by submitting electronic
comments through the federal
government e-rulemaking portal,
www.regulations.gov or by sending
paper comments to Department of the
Treasury, Office of the Procurement
Executive, Attn: Thomas O’Linn, 1722 I
Street NW., Mezzanine—M12C,
Washington, DC 20006.
In general, Treasury will post all
comments to www.regulations.gov
without change, including any business
or personal information provided, such
as names, addresses, e-mail addresses,
or telephone numbers. All comments,
including attachments and other
supporting materials received are part of
the public record and subject to public
disclosure. You should submit only
information that you wish to make
publicly available.
FOR FURTHER INFORMATION CONTACT:
Thomas O’Linn, Procurement Analyst,
Office of the Procurement Executive, at
(202) 622–2092.
SUPPLEMENTARY INFORMATION:
Background
The DTAR, which supplements the
Federal Acquisition Regulation (FAR), is
codified at 48 CFR Chapter 10.
A. General. It is in the interest of the
United States Government to only
award contracts to entities that are
responsible and law abiding. This is
codified in FAR 9.104 by requiring
contracting officers to perform a
responsibility determination prior to
each contract award by using the
standards at FAR 9.104–1, as well as
consider information submitted by the
contractor and information they
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research or acquire from other sources.
The IRS administers the Internal
Revenue Code as enacted by Congress.
Since fiscal year 2012, language in the
annual Consolidated Appropriations
Act has prohibited the Federal
Government under various conditions
from using appropriated funds to enter
into a contract with a prospective
contractor unless the prospective
contractor certifies in writing that it has
not been notified of any unpaid Federal
tax assessment. Most recently, Sections
744 and 745 of Division E of the
Consolidated and Further Continuing
Appropriations Act, 2015 (Pub. L. 113–
235) prohibits the Federal Government
from entering into a contract with any
corporation where the awarding agency
is aware of an unpaid Federal tax
liability.
For purposes of tax administration,
the IRS has access to taxpayer return
information that is not otherwise
available to other Federal Agencies
pursuant to 26 U.S.C. 6103(h)(1). The
Department of the Treasury has
determined that an IRS contractor’s
compliance with the tax laws is a tax
administration matter. Additionally, 26
U.S.C. 6103(c) authorizes the IRS to
disclose a taxpayer’s return information
to such person(s) as the taxpayer may
designate in a consent to such
disclosure. In many cases, however, the
official signing a contract proposal on
behalf of an offeror will not be an
official to whom the IRS is authorized
to disclose the offeror’s tax information.
Thus, in order to ensure that IRS is
authorized is to discuss the offeror’s
own tax information with an authorized
official of the offeror, a consent to
disclosure is required. This consent to
disclosure must be in the form of a
separate written document pertaining
solely to the authorized disclosure and
must be signed and dated by an
authorized person as required and
defined in 26 U.S.C. 6103(c) and 26 CFR
301.6103(c)–1(e)(4).
This interim rule amends the DTAR to
establish policies and procedures that
facilitate successful, timely, and
economical execution of IRS contractual
actions in compliance with the FAR and
various appropriation restrictions.
Specifically, this interim rule
establishes an express requirement for
IRS contracting officers to use taxpayer
return information that is available only
to IRS to perform a tax check on the
apparent successful offeror for purposes
of determining eligibility to enter into a
contract with the IRS. The IRS has
established an internal Procedure,
Guidance and Information (PGI) that
further supplements the DTAR
requirement for IRS contracting officers
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53427
to use when conducting a tax check. To
ensure compliance with 26 U.S.C.
6103(h)(1) and to safeguard taxpayer
return information, the PGI restricts the
number of personnel within the IRS
Office of Procurement who have access
to tax compliance information. The PGI
also limits the amount of information
provided to the contracting officer
regarding a delinquent Federal tax
liability. Upon notification by the
contracting officer that the offeror has a
delinquent Federal tax liability, the
offeror may provide the contracting
officer with documentation that
demonstrates the offeror’s tax status as
paid-in-full or that an approved
payment agreement has been reached, at
which time the contracting officer will
coordinate with the appropriate office
within IRS to validate the offeror’s tax
status (see FAR 9.104–5(a)(1), (b)(1) and
(e)).
The offeror may want to take steps to
confirm it does not have a delinquent
Federal tax liability prior to submission
of its response to the solicitation. If the
offeror recently settled a delinquent
Federal tax liability, the offeror may
want to take steps to obtain information
in order to demonstrate the offeror’s
responsibility to the contracting officer,
if such information is requested (see
FAR 9.104–5(a)(1) and (b)(1)).
B. FAR supplement. This interim rule
will supplement paragraph (b) of FAR
9.104–5, Representation and
certifications regarding responsibility
matters, for the purpose of directing IRS
contracting officers to the newly added
DTAR subpart 1009.70, which
prescribes the policies and procedures
for performing a tax check on the
apparent successful offeror to determine
eligibility to receive an award.
C. Subpart. This interim rule will add
DTAR subparts 1009.1, Responsible
Prospective Contractors, and 1009.70,
Tax Check Requirements. This latter
subpart prescribes the policies and
procedures IRS contracting officers will
use for performing a tax check on the
apparent successful offeror to determine
eligibility to receive an award.
Definitions of terms ‘‘authorized
representative(s) of the offeror,’’
‘‘delinquent Federal tax liability’’ and
‘‘tax check’’ are included within this
subpart. The definition of ‘‘authorized
representative(s) of the offeror’’ is the
person(s) identified to the IRS
contracting officer by the offeror as
authorized to represent the offeror in
disclosure matters pertaining to the
offer. The definition of ‘‘delinquent
Federal tax liability’’ is derived from
language within the FAR concerning
Federal tax delinquency and unpaid
Federal tax assessment (see FAR 9.104–
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Federal Register / Vol. 82, No. 220 / Thursday, November 16, 2017 / Rules and Regulations
5). The definition of ‘‘tax check’’ is an
IRS process that accesses and uses
taxpayer return information, that is
available only to IRS, to support the
Government’s determination of an
offeror’s eligibility to receive an award,
including but not limited to
implementation of the statutory
prohibition of making an award to
corporations that have an unpaid
Federal tax liability (see FAR 9.104–
5(b)).
D. Provision. This interim rule will
add a provision to be inserted in all IRS
solicitations regardless of dollar value,
including those for commercial items.
The provision will notify offerors that
the IRS will conduct a tax check
because the Department of the Treasury
has determined that an IRS contractor’s
compliance with the tax laws is a tax
administration matter, and that taxpayer
return information is needed for
determining an offeror’s eligibility to
receive an award, including but not
limited to implementation of the
statutory prohibition of making an
award to corporations that have a
unpaid Federal tax liability (see FAR
9.104–5(b)). The provision will also
contain a consent to disclosure to be
signed and dated by a person authorized
to act on behalf of the offeror as defined
in 26 CFR 301.6103(c)–1(e)(4). The
consent to disclosure will authorize the
officers and employees of the
Department of the Treasury, including
the IRS, to disclose the results of the tax
check to the person(s) authorized by the
offeror via the signed consent to
disclosure.
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Applicability to Contracts at or Below
the Simplified Acquisition Threshold
and for Commercial Items, Including
Commercially Available Off-the-Shelf
Items
This provision will apply to all IRS
solicitations regardless of the dollar
value, including commercial items
(including Commercially Available Offthe-Shelf items). This determination is
consistent with the FAR requirements
regarding the inclusion of the provisions
52.209–5, 52.209–11 and 52.212–3 as
well as various appropriation
restrictions.
Regulatory Planning and Review
Executive Orders (E.O.s) 12866 and
13563 direct agencies to assess all costs
and benefits of available regulatory
alternatives and, if regulation is
necessary, to select regulatory
approaches that maximize net benefits
(including potential economic,
environmental, public health and safety
effects, distributive impacts, and
equity). E.O. 13563 emphasizes the
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importance of quantifying both costs
and benefits, of reducing costs, of
harmonizing rules, and of promoting
flexibility. This is not a significant
regulatory action and, therefore, was not
subject to review under section 6(b) of
E.O. 12866, Regulatory Planning and
Review, dated September 30, 1993. This
rule is not a major rule under 5 U.S.C.
804.
Determination To Issue an Interim Rule
Tax liability is a serious matter and
there have been a number of
congressional hearings and subsequent
actions taken by Congress to ensure that
appropriated funds are not spent with
entities with a delinquent Federal tax
liability. Most recently, Section 744 of
Division E of the Consolidated and
Further Continuing Appropriations Act,
2015 (Pub. L. 113–235) (and similar
provisions in prior appropriations acts
since 2012) prohibits the Federal
Government from entering into a
contract with any corporation where the
awarding agency is aware of an unpaid
Federal tax liability, unless the agency
has considered suspension or
debarment of the corporation and has
made a determination that this further
action is not necessary to protect the
interests of the Government. This
prohibition has been implemented in
the FAR under FAR 9.104–5.
Considering all these factors, it is in the
interest of the United States
Government to only award contracts to
entities that are responsible and law
abiding.
As such a determination has been
made under the authority of the
Secretary of Treasury that urgent and
compelling reasons exist to promulgate
this interim rule without prior
opportunity for public comment. Even
absent this rule, IRS would have a duty
under the appropriations act provision
not to award contracts to entities with
delinquent tax liability, and to review
available tax information for this
purpose. However, IRS would not have
clear authority to discuss any adverse
information with the offeror to which it
pertained. The only effect of delaying
the rule to consider public comment
would be to increase the likelihood that
offerors will be disqualified due to
adverse tax information that could have
been clarified or resolved if the rule
were in place. For the same reason, the
effective date is set as immediately upon
publication. However, pursuant to 41
U.S.C. 1707 and FAR 1.501–3(b),
Treasury will consider public comments
received in response to this interim rule
in the formation of the final rule.
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Regulatory Flexibility Act
The Regulatory Flexibility Act (5
U.S.C. chapter 6) generally requires
agencies to conduct an initial regulatory
flexibility analysis and a final regulatory
flexibility analysis of any rule subject to
notice and comment rulemaking
requirements, unless the agency certifies
that the rule will not have a significant
economic impact on a substantial
number of small entities.
It is hereby certified that this interim
rule will not have a significant
economic impact on a substantial
number of small entities. This interim
rule will amend the DTAR to establish
an internal process that strengthens IRS’
compliance with appropriation act
restrictions and the FAR prohibition of
entering into a contract with contractors
having a delinquent Federal tax liability
(see FAR subpart 9.1) and should not
have significant economic impacts on
small entities other than the potential
for not receiving award if the small
entity has a delinquent Federal tax
liability. This rule does not impose any
new reporting, recordkeeping or other
compliance requirements. The rule does
not duplicate, overlap, or conflict with
any other Federal rules. No significant
alternatives were identified during the
development of this rule.
Notwithstanding this certification, the
Department welcomes comments on the
potential impact on small entities.
List of Subjects in 48 CFR Parts 1009
and 1052
Government procurement.
Accordingly, the Department of the
Treasury amends 48 CFR Chapter 10 as
follows:
PART 1009—CONTRACTOR
QUALIFICATIONS
1. The authority citation for part 1009
continues to read as follows:
■
Authority: 41 U.S.C. 418(b).
2. Add subpart 1009.1 to read as
follows:
■
Subpart 1009.1—Responsible
Prospective Contractors
1009.104
Standards.
1009.104–5 Representation and
certifications regarding responsibility
matters.
(b) Internal Revenue Service (IRS)
contracting officers shall comply with
the requirements of subpart 1009.70
once an offeror has been identified as
the apparent successful offeror.
■ 3. Add subpart 1009.70 to read as
follows:
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Federal Register / Vol. 82, No. 220 / Thursday, November 16, 2017 / Rules and Regulations
Subpart 1009.70—Tax Check Requirements
Sec.
1009.7000 Scope of subpart.
1009.7001 Definition.
1009.7003 Policy.
1009.7004 Procedure.
1009.7005 Solicitation provision.
Subpart 1009.70—Tax Check
Requirements
1009.7000
1009.7004
Scope of subpart.
This subpart prescribes the IRS
policies and procedures for performing
a tax check on the apparent successful
offeror to determine eligibility to receive
an award.
1009.7001
Definition.
As used in this subpart—
Authorized representative(s) of the
offeror means the person(s) identified to
the Internal Revenue Service (IRS)
within the consent to disclosure by the
offeror as authorized to represent the
offeror in disclosure matters pertaining
to the offer.
Delinquent Federal tax liability means
any unpaid Federal tax liability that has
been assessed, for which all judicial and
administrative remedies have been
exhausted or have lapsed, and that is
not being paid in a timely manner
pursuant to an agreement with the
authority responsible for collecting the
tax liability.
Tax check means an IRS process that
accesses and uses taxpayer return
information to support the
Government’s determination of an
offeror’s eligibility to receive an award,
including but not limited to
implementation of the statutory
prohibition of making an award to
corporations that have a delinquent
Federal tax liability (see FAR 9.104–
5(b)).
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1009.7003
Policy.
(a) There are various Federal laws and
regulations that in aggregate prohibit the
Federal Government from entering into
a contract with an entity where the
awarding agency is aware of an unpaid
Federal tax liability (see FAR subpart
9.1) unless the agency has considered
suspension or debarment and has made
a determination that this further action
is not necessary to protect the interests
of the Government.
(b) IRS contracting officers shall
include a provision in all solicitations
regardless of dollar value, which
contains a consent to disclosure to be
signed and dated by a person authorized
to act on behalf of the offeror as defined
in 26 CFR 301.6103(c)–1(e)(4). The
consent to disclosure will authorize
officers and employees of the
Department of the Treasury, including
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the IRS, to disclose the results of the tax
check to the authorized representative(s)
of the offeror. In the absence of a signed
and dated consent to disclosure in an
offer, taxpayer return information of the
offeror may not be disclosed, which
subsequently may remove the offeror
from eligibility to receive an award.
Procedure.
IRS contracting officers shall not
proceed with award, at any dollar value,
until a tax check has been performed on
the apparent successful offeror. See IRS
Procedures, Guidance, and Information
(PGI) 9.1.
(a) The contracting officer, regardless
of an offeror’s response in paragraph
(a)(1) of the provision 52.209–5,
Certification Regarding Responsibility
Matters, paragraph (b)(1) of the
provision at FAR 52.209–11, or
paragraphs (h) and (q)(2)(i) of the
provision at FAR 52.212–3 (see FAR
9.104–5(b)), shall request a tax check
through the IRS designated point of
contact. The request shall include only
the information required for purposes of
conducting the tax check.
(b) If the result of the tax check
demonstrates the offeror as having a
delinquent Federal tax liability, the
contracting officer shall—
(1) Confirm the offer includes a signed
and dated consent to disclosure (see
1052.209–70, Notice and Consent to
Disclose and Use of Taxpayer Return
Information), the absence of which may
remove the offeror from eligibility to
receive an award under the solicitation
because taxpayer return information of
the offeror may not be disclosed.
(2) If the consent to disclosure is
completed in the offer, notify the
authorized representative(s) of the
offeror that a delinquent Federal tax
liability exists and therefore the offeror
is ineligible for award.
(i) If upon notification the offeror
provides the contracting officer with
documentation, within the timeframe
specified by the contracting officer, that
demonstrates the offeror’s tax status as
being paid-in-full or that an approved
payment agreement is in place, the
contracting officer will coordinate with
the appropriate office within IRS to
validate the tax status. If the offeror is
found to be tax compliant, the
contracting officer will notify the offeror
of such. Assuming the offeror meets all
other standards of responsibility, the
offeror is eligible for award.
(3) Notify, in accordance with IRS PGI
9.1, the Department of the Treasury
official responsible for suspension and
debarment for purposes of requesting a
determination in accordance with FAR
9.104–5(a)(2) and FAR 9.104–5(b)(3)
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53429
respectively before an award to that
contractor can be made.
(c) If the result of the tax check
demonstrates the offeror as tax
compliant then the offeror is eligible for
award, assuming all other standards of
responsibility have been met.
(d) The contracting officer shall
include in the contract file
documentation that verifies the tax
check was conducted and if the results
confirm a delinquent Federal tax
liability existed at the time of award,
confirmation that the offeror was
notified of such.
1009.7005
Solicitation provision.
(a) The contracting officer shall insert
the provision 1052.209–70, Notice and
Consent to Disclose and Use of
Taxpayer Return Information, in all IRS
solicitations regardless of dollar value,
including solicitations for acquisition of
commercial items (including
Commercially Available Off-The-Shelf
items).
PART 1052—SOLICITATION
PROVISIONS AND CONTRACT
CLAUSES
4. The authority citation for part 1052
continues to read as follows:
■
Authority: 41 U.S.C. 1707.
5. Add 1052.209–70 to subpart 1052.2
as follows:
■
1052.209–70 Notice and Consent to
Disclose and Use of Taxpayer Return
Information.
As prescribed in 1009.7005, insert the
following provision:
NOTICE AND CONSENT TO DISCLOSE
AND USE OF TAXPAYER RETURN
INFORMATION—(NOV 2017)
(a) Definitions. As used in this
provision—
Authorized representative(s) of the
offeror means the person(s) identified to
the Internal Revenue Service (IRS)
within the consent to disclose by the
offeror as authorized to represent the
offeror in disclosure matters pertaining
to the offer.
Delinquent Federal tax liability means
any unpaid Federal tax liability that has
been assessed, for which all judicial and
administrative remedies have been
exhausted or have lapsed, and that is
not being paid in a timely manner
pursuant to an agreement with the
authority responsible for collecting the
tax liability.
Tax check means an IRS process that
accesses and uses taxpayer return
information to support the
Government’s determination of an
offeror’s eligibility to receive an award,
E:\FR\FM\16NOR1.SGM
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nshattuck on DSK9F9SC42PROD with RULES
53430
Federal Register / Vol. 82, No. 220 / Thursday, November 16, 2017 / Rules and Regulations
including but not limited to
implementation of the statutory
prohibition of making an award to
corporations that have an unpaid
Federal tax liability (see FAR 9.104–
5(b)).
(b) Notice. Pursuant to 26 U.S.C.
6103(a) taxpayer return information,
with few exceptions, is confidential.
Under the authority of 26 U.S.C.
6103(h)(1), officers and employees of
the Department of the Treasury,
including the IRS, may have access to
taxpayer return information as
necessary for purposes of tax
administration. The Department of the
Treasury has determined that an IRS
contractor’s compliance with the tax
laws is a tax administration matter and
that the access to and use of taxpayer
return information is needed for
determining an offeror’s eligibility to
receive an award, including but not
limited to implementation of the
statutory prohibition of making an
award to corporations that have an
unpaid Federal tax liability (see FAR
9.104–5).
(1) The performance of a tax check is
one means that will be used for
determining an offeror’s eligibility to
receive an award in response to this
solicitation (see FAR 9.104). As a result,
the offeror may want to take steps to
confirm it does not have a delinquent
Federal tax liability prior to submission
of its response to this solicitation. If the
offeror recently settled a delinquent
Federal tax liability, the offeror may
want to take steps to obtain information
in order to demonstrate the offeror’s
responsibility to the contracting officer
(see FAR 9.104–5).
(c) The offeror shall execute the
consent to disclosure provided in
paragraph (d) of this provision and
include it with the submission of its
offer. The consent to disclosure shall be
signed by an authorized person as
required and defined in 26 U.S.C.
6103(c) and 26 CFR 301.6103(c)–1(e)(4).
(d) Consent to disclosure. I hereby
consent to the disclosure of taxpayer
return information (as defined in 26
U.S.C. 6103(b)(2)) as follows:
The Department of the Treasury,
Internal Revenue Service, may disclose
the results of the tax check conducted
in connection with the offeror’s
response to this solicitation, including
taxpayer return information as
necessary to resolve any matters
pertaining to the results of the tax
check, to the authorized representatives
of [insert OFFEROR NAME] on this
offer.
I am aware that in the absence of this
authorization, the taxpayer return
information of [insert OFFEROR NAME]
VerDate Sep<11>2014
14:33 Nov 15, 2017
Jkt 244001
is confidential and may not be
disclosed, which subsequently may
remove the offer from eligibility to
receive an award under this solicitation.
I consent to disclosure of taxpayer
return information to the following
person(s):
[insert PERSON(S) NAME AND CONTACT INFORMATION]: lllllll
llllllllllllllllll
l
llllllllllllllllll
l
I certify that I have the authority to
execute this consent on behalf of [insert
OFFEROR NAME].
Offeror Name: lllllllllll
Offeror Taxpayer Identification Number: llllllllllllllll
Offeror Address: llllllllll
Name of Individual Executing Consent:
llllllllllllllllll
l
Title of Individual Executing Consent:
llllllllllllllllll
l
Signature: lllllllllllll
Date: llllllllllllllll
(End of provision)
Dated: November 6, 2017.
Iris B. Cooper,
Senior Procurement Executive, Office of the
Procurement Executive.
[FR Doc. 2017–24911 Filed 11–15–17; 8:45 am]
BILLING CODE 4810–25–P
DEPARTMENT OF COMMERCE
National Oceanic and Atmospheric
Administration
50 CFR Part 648
[Docket No. 161017970–6999–02]
RIN 0648–XF814
Fisheries of the Northeastern United
States; Summer Flounder Fishery;
Commercial Quota Harvested for the
State of Rhode Island
National Marine Fisheries
Service (NMFS), National Oceanic and
Atmospheric Administration (NOAA),
Commerce.
ACTION: Temporary rule; closure.
AGENCY:
NMFS announces that the
2017 summer flounder commercial
quota allocated to the State of Rhode
Island has been harvested. Vessels
issued a commercial Federal fisheries
permit for summer flounder may not
land summer flounder in Rhode Island
for the remainder of calendar year 2017,
unless additional quota becomes
available through a transfer from
another state. Regulations governing the
SUMMARY:
PO 00000
Frm 00034
Fmt 4700
Sfmt 4700
summer flounder fishery require
publication of this notification to advise
vessel and dealer permit holders that
Federal commercial quota is no longer
available to land summer flounder in
Rhode Island.
DATES: Effective 0001 hours, November
14, 2017, through December 31, 2017.
FOR FURTHER INFORMATION CONTACT:
Cynthia Hanson, (978) 281–9180, or
Cynthia.Hanson@noaa.gov.
SUPPLEMENTARY INFORMATION:
Regulations governing the summer
flounder fishery are found at 50 CFR
part 648. The regulations require annual
specification of a commercial quota that
is apportioned on a percentage basis
among the coastal states from Maine
through North Carolina. The process to
set the annual commercial quota and the
percent allocated to each state is
described in § 648.102.
The coastwide commercial quota for
summer flounder for the 2017 calendar
year is 5,658,260 lb (2,566,544 kg) (81
FR 93842, December 22, 2016). The
percent allocated to vessels landing
summer flounder in Rhode Island is
15.68298 percent, resulting in an initial
commercial quota of 887,542 lb (402,582
kg). Rhode Island has received one
quota transfer of 380 lb (172 kg) from
New Jersey on October 4, 2017 (82 FR
46936), bringing its commercial quota to
887,922 lb (402,755 kg).
The NMFS Administrator for the
Greater Atlantic Region (Regional
Administrator) monitors the state
commercial landings and determines
when a state’s commercial quota has
been harvested. NMFS is required to
publish a notice in the Federal Register
advising and notifying commercial
vessels and dealer permit holders that,
effective upon a specific date, the state’s
commercial quota has been harvested
and no commercial summer flounder
quota is available to land in that state.
The Regional Administrator has
determined, based on dealer reports and
other available information, that the
2017 Rhode Island commercial summer
flounder quota will be harvested by
November 14, 2017.
Section 648.4(b) provides that Federal
permit holders agree, as a condition of
the permit, not to land summer flounder
in any state that the Regional
Administrator has determined no longer
has commercial quota available.
Therefore, effective 0001 hours,
November 14, 2017, landings of summer
flounder in Rhode Island by vessels
holding summer flounder commercial
Federal fisheries permits are prohibited
for the remainder of the 2017 calendar
year, unless additional quota becomes
available through a transfer and is
E:\FR\FM\16NOR1.SGM
16NOR1
]]>Agencies
[Federal Register Volume 82, Number 220 (Thursday, November 16, 2017)]
[Rules and Regulations]
[Pages 53426-53430]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-24911]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
48 CFR Parts 1009 and 1052
Department of the Treasury Acquisition Regulations; Tax Check
Requirements
AGENCY: Department of the Treasury.
ACTION: Interim rule.
-----------------------------------------------------------------------
SUMMARY: Pursuant to Section 6103 of the Internal Revenue Code,
taxpayer return information, with few exceptions, is confidential.
Under this authority, officers and employees of the Department of the
Treasury may have access to taxpayer return information as necessary
for purposes of tax administration. The Department of the Treasury has
determined that an Internal Revenue Service (IRS) contractor's
compliance with the tax laws is a tax administration matter and that
taxpayer return information is needed for determining an offeror's
eligibility to receive an award, including but not limited to
implementation of the statutory prohibition of making an award to
corporations that have an unpaid Federal tax liability. This interim
rule amends the Department of the Treasury Acquisition Regulation
(DTAR) for the purposes of
[[Page 53427]]
supplementing the Federal Acquisition Regulation (FAR). This interim
rule will amend the DTAR by adding a subpart titled ``Responsible
Prospective Contractor'' and a paragraph concerning Representation and
certifications regarding responsibility matters, for the purpose of
directing IRS contracting officers to the newly added DTAR subpart
titled ``Tax Check Requirement,'' which prescribes the policies and
procedures for performing a tax check on the apparent successful
offeror in order to determine eligibility to receive an award.
DATES:
Effective date: November 16, 2017.
Comment due date: Interested parties should submit written comments
to the Department of the Treasury on or before January 16, 2018 to be
considered in the formation of the final rule.
ADDRESSES: Treasury invites comments on the topics addressed in this
interim rule. Comments may be submitted to Treasury by any of the
following methods: by submitting electronic comments through the
federal government e-rulemaking portal, www.regulations.gov or by
sending paper comments to Department of the Treasury, Office of the
Procurement Executive, Attn: Thomas O'Linn, 1722 I Street NW.,
Mezzanine--M12C, Washington, DC 20006.
In general, Treasury will post all comments to www.regulations.gov
without change, including any business or personal information
provided, such as names, addresses, e-mail addresses, or telephone
numbers. All comments, including attachments and other supporting
materials received are part of the public record and subject to public
disclosure. You should submit only information that you wish to make
publicly available.
FOR FURTHER INFORMATION CONTACT: Thomas O'Linn, Procurement Analyst,
Office of the Procurement Executive, at (202) 622-2092.
SUPPLEMENTARY INFORMATION:
Background
The DTAR, which supplements the Federal Acquisition Regulation
(FAR), is codified at 48 CFR Chapter 10.
A. General. It is in the interest of the United States Government
to only award contracts to entities that are responsible and law
abiding. This is codified in FAR 9.104 by requiring contracting
officers to perform a responsibility determination prior to each
contract award by using the standards at FAR 9.104-1, as well as
consider information submitted by the contractor and information they
research or acquire from other sources. The IRS administers the
Internal Revenue Code as enacted by Congress. Since fiscal year 2012,
language in the annual Consolidated Appropriations Act has prohibited
the Federal Government under various conditions from using appropriated
funds to enter into a contract with a prospective contractor unless the
prospective contractor certifies in writing that it has not been
notified of any unpaid Federal tax assessment. Most recently, Sections
744 and 745 of Division E of the Consolidated and Further Continuing
Appropriations Act, 2015 (Pub. L. 113-235) prohibits the Federal
Government from entering into a contract with any corporation where the
awarding agency is aware of an unpaid Federal tax liability.
For purposes of tax administration, the IRS has access to taxpayer
return information that is not otherwise available to other Federal
Agencies pursuant to 26 U.S.C. 6103(h)(1). The Department of the
Treasury has determined that an IRS contractor's compliance with the
tax laws is a tax administration matter. Additionally, 26 U.S.C.
6103(c) authorizes the IRS to disclose a taxpayer's return information
to such person(s) as the taxpayer may designate in a consent to such
disclosure. In many cases, however, the official signing a contract
proposal on behalf of an offeror will not be an official to whom the
IRS is authorized to disclose the offeror's tax information. Thus, in
order to ensure that IRS is authorized is to discuss the offeror's own
tax information with an authorized official of the offeror, a consent
to disclosure is required. This consent to disclosure must be in the
form of a separate written document pertaining solely to the authorized
disclosure and must be signed and dated by an authorized person as
required and defined in 26 U.S.C. 6103(c) and 26 CFR 301.6103(c)-
1(e)(4).
This interim rule amends the DTAR to establish policies and
procedures that facilitate successful, timely, and economical execution
of IRS contractual actions in compliance with the FAR and various
appropriation restrictions. Specifically, this interim rule establishes
an express requirement for IRS contracting officers to use taxpayer
return information that is available only to IRS to perform a tax check
on the apparent successful offeror for purposes of determining
eligibility to enter into a contract with the IRS. The IRS has
established an internal Procedure, Guidance and Information (PGI) that
further supplements the DTAR requirement for IRS contracting officers
to use when conducting a tax check. To ensure compliance with 26 U.S.C.
6103(h)(1) and to safeguard taxpayer return information, the PGI
restricts the number of personnel within the IRS Office of Procurement
who have access to tax compliance information. The PGI also limits the
amount of information provided to the contracting officer regarding a
delinquent Federal tax liability. Upon notification by the contracting
officer that the offeror has a delinquent Federal tax liability, the
offeror may provide the contracting officer with documentation that
demonstrates the offeror's tax status as paid-in-full or that an
approved payment agreement has been reached, at which time the
contracting officer will coordinate with the appropriate office within
IRS to validate the offeror's tax status (see FAR 9.104-5(a)(1), (b)(1)
and (e)).
The offeror may want to take steps to confirm it does not have a
delinquent Federal tax liability prior to submission of its response to
the solicitation. If the offeror recently settled a delinquent Federal
tax liability, the offeror may want to take steps to obtain information
in order to demonstrate the offeror's responsibility to the contracting
officer, if such information is requested (see FAR 9.104-5(a)(1) and
(b)(1)).
B. FAR supplement. This interim rule will supplement paragraph (b)
of FAR 9.104-5, Representation and certifications regarding
responsibility matters, for the purpose of directing IRS contracting
officers to the newly added DTAR subpart 1009.70, which prescribes the
policies and procedures for performing a tax check on the apparent
successful offeror to determine eligibility to receive an award.
C. Subpart. This interim rule will add DTAR subparts 1009.1,
Responsible Prospective Contractors, and 1009.70, Tax Check
Requirements. This latter subpart prescribes the policies and
procedures IRS contracting officers will use for performing a tax check
on the apparent successful offeror to determine eligibility to receive
an award. Definitions of terms ``authorized representative(s) of the
offeror,'' ``delinquent Federal tax liability'' and ``tax check'' are
included within this subpart. The definition of ``authorized
representative(s) of the offeror'' is the person(s) identified to the
IRS contracting officer by the offeror as authorized to represent the
offeror in disclosure matters pertaining to the offer. The definition
of ``delinquent Federal tax liability'' is derived from language within
the FAR concerning Federal tax delinquency and unpaid Federal tax
assessment (see FAR 9.104-
[[Page 53428]]
5). The definition of ``tax check'' is an IRS process that accesses and
uses taxpayer return information, that is available only to IRS, to
support the Government's determination of an offeror's eligibility to
receive an award, including but not limited to implementation of the
statutory prohibition of making an award to corporations that have an
unpaid Federal tax liability (see FAR 9.104-5(b)).
D. Provision. This interim rule will add a provision to be inserted
in all IRS solicitations regardless of dollar value, including those
for commercial items. The provision will notify offerors that the IRS
will conduct a tax check because the Department of the Treasury has
determined that an IRS contractor's compliance with the tax laws is a
tax administration matter, and that taxpayer return information is
needed for determining an offeror's eligibility to receive an award,
including but not limited to implementation of the statutory
prohibition of making an award to corporations that have a unpaid
Federal tax liability (see FAR 9.104-5(b)). The provision will also
contain a consent to disclosure to be signed and dated by a person
authorized to act on behalf of the offeror as defined in 26 CFR
301.6103(c)-1(e)(4). The consent to disclosure will authorize the
officers and employees of the Department of the Treasury, including the
IRS, to disclose the results of the tax check to the person(s)
authorized by the offeror via the signed consent to disclosure.
Applicability to Contracts at or Below the Simplified Acquisition
Threshold and for Commercial Items, Including Commercially Available
Off-the-Shelf Items
This provision will apply to all IRS solicitations regardless of
the dollar value, including commercial items (including Commercially
Available Off-the-Shelf items). This determination is consistent with
the FAR requirements regarding the inclusion of the provisions 52.209-
5, 52.209-11 and 52.212-3 as well as various appropriation
restrictions.
Regulatory Planning and Review
Executive Orders (E.O.s) 12866 and 13563 direct agencies to assess
all costs and benefits of available regulatory alternatives and, if
regulation is necessary, to select regulatory approaches that maximize
net benefits (including potential economic, environmental, public
health and safety effects, distributive impacts, and equity). E.O.
13563 emphasizes the importance of quantifying both costs and benefits,
of reducing costs, of harmonizing rules, and of promoting flexibility.
This is not a significant regulatory action and, therefore, was not
subject to review under section 6(b) of E.O. 12866, Regulatory Planning
and Review, dated September 30, 1993. This rule is not a major rule
under 5 U.S.C. 804.
Determination To Issue an Interim Rule
Tax liability is a serious matter and there have been a number of
congressional hearings and subsequent actions taken by Congress to
ensure that appropriated funds are not spent with entities with a
delinquent Federal tax liability. Most recently, Section 744 of
Division E of the Consolidated and Further Continuing Appropriations
Act, 2015 (Pub. L. 113-235) (and similar provisions in prior
appropriations acts since 2012) prohibits the Federal Government from
entering into a contract with any corporation where the awarding agency
is aware of an unpaid Federal tax liability, unless the agency has
considered suspension or debarment of the corporation and has made a
determination that this further action is not necessary to protect the
interests of the Government. This prohibition has been implemented in
the FAR under FAR 9.104-5. Considering all these factors, it is in the
interest of the United States Government to only award contracts to
entities that are responsible and law abiding.
As such a determination has been made under the authority of the
Secretary of Treasury that urgent and compelling reasons exist to
promulgate this interim rule without prior opportunity for public
comment. Even absent this rule, IRS would have a duty under the
appropriations act provision not to award contracts to entities with
delinquent tax liability, and to review available tax information for
this purpose. However, IRS would not have clear authority to discuss
any adverse information with the offeror to which it pertained. The
only effect of delaying the rule to consider public comment would be to
increase the likelihood that offerors will be disqualified due to
adverse tax information that could have been clarified or resolved if
the rule were in place. For the same reason, the effective date is set
as immediately upon publication. However, pursuant to 41 U.S.C. 1707
and FAR 1.501-3(b), Treasury will consider public comments received in
response to this interim rule in the formation of the final rule.
Regulatory Flexibility Act
The Regulatory Flexibility Act (5 U.S.C. chapter 6) generally
requires agencies to conduct an initial regulatory flexibility analysis
and a final regulatory flexibility analysis of any rule subject to
notice and comment rulemaking requirements, unless the agency certifies
that the rule will not have a significant economic impact on a
substantial number of small entities.
It is hereby certified that this interim rule will not have a
significant economic impact on a substantial number of small entities.
This interim rule will amend the DTAR to establish an internal process
that strengthens IRS' compliance with appropriation act restrictions
and the FAR prohibition of entering into a contract with contractors
having a delinquent Federal tax liability (see FAR subpart 9.1) and
should not have significant economic impacts on small entities other
than the potential for not receiving award if the small entity has a
delinquent Federal tax liability. This rule does not impose any new
reporting, recordkeeping or other compliance requirements. The rule
does not duplicate, overlap, or conflict with any other Federal rules.
No significant alternatives were identified during the development of
this rule. Notwithstanding this certification, the Department welcomes
comments on the potential impact on small entities.
List of Subjects in 48 CFR Parts 1009 and 1052
Government procurement.
Accordingly, the Department of the Treasury amends 48 CFR Chapter
10 as follows:
PART 1009--CONTRACTOR QUALIFICATIONS
0
1. The authority citation for part 1009 continues to read as follows:
Authority: 41 U.S.C. 418(b).
0
2. Add subpart 1009.1 to read as follows:
Subpart 1009.1--Responsible Prospective Contractors
1009.104 Standards.
1009.104-5 Representation and certifications regarding responsibility
matters.
(b) Internal Revenue Service (IRS) contracting officers shall
comply with the requirements of subpart 1009.70 once an offeror has
been identified as the apparent successful offeror.
0
3. Add subpart 1009.70 to read as follows:
[[Page 53429]]
Subpart 1009.70--Tax Check Requirements
Sec.
1009.7000 Scope of subpart.
1009.7001 Definition.
1009.7003 Policy.
1009.7004 Procedure.
1009.7005 Solicitation provision.
Subpart 1009.70--Tax Check Requirements
1009.7000 Scope of subpart.
This subpart prescribes the IRS policies and procedures for
performing a tax check on the apparent successful offeror to determine
eligibility to receive an award.
1009.7001 Definition.
As used in this subpart--
Authorized representative(s) of the offeror means the person(s)
identified to the Internal Revenue Service (IRS) within the consent to
disclosure by the offeror as authorized to represent the offeror in
disclosure matters pertaining to the offer.
Delinquent Federal tax liability means any unpaid Federal tax
liability that has been assessed, for which all judicial and
administrative remedies have been exhausted or have lapsed, and that is
not being paid in a timely manner pursuant to an agreement with the
authority responsible for collecting the tax liability.
Tax check means an IRS process that accesses and uses taxpayer
return information to support the Government's determination of an
offeror's eligibility to receive an award, including but not limited to
implementation of the statutory prohibition of making an award to
corporations that have a delinquent Federal tax liability (see FAR
9.104-5(b)).
1009.7003 Policy.
(a) There are various Federal laws and regulations that in
aggregate prohibit the Federal Government from entering into a contract
with an entity where the awarding agency is aware of an unpaid Federal
tax liability (see FAR subpart 9.1) unless the agency has considered
suspension or debarment and has made a determination that this further
action is not necessary to protect the interests of the Government.
(b) IRS contracting officers shall include a provision in all
solicitations regardless of dollar value, which contains a consent to
disclosure to be signed and dated by a person authorized to act on
behalf of the offeror as defined in 26 CFR 301.6103(c)-1(e)(4). The
consent to disclosure will authorize officers and employees of the
Department of the Treasury, including the IRS, to disclose the results
of the tax check to the authorized representative(s) of the offeror. In
the absence of a signed and dated consent to disclosure in an offer,
taxpayer return information of the offeror may not be disclosed, which
subsequently may remove the offeror from eligibility to receive an
award.
1009.7004 Procedure.
IRS contracting officers shall not proceed with award, at any
dollar value, until a tax check has been performed on the apparent
successful offeror. See IRS Procedures, Guidance, and Information (PGI)
9.1.
(a) The contracting officer, regardless of an offeror's response in
paragraph (a)(1) of the provision 52.209-5, Certification Regarding
Responsibility Matters, paragraph (b)(1) of the provision at FAR
52.209-11, or paragraphs (h) and (q)(2)(i) of the provision at FAR
52.212-3 (see FAR 9.104-5(b)), shall request a tax check through the
IRS designated point of contact. The request shall include only the
information required for purposes of conducting the tax check.
(b) If the result of the tax check demonstrates the offeror as
having a delinquent Federal tax liability, the contracting officer
shall--
(1) Confirm the offer includes a signed and dated consent to
disclosure (see 1052.209-70, Notice and Consent to Disclose and Use of
Taxpayer Return Information), the absence of which may remove the
offeror from eligibility to receive an award under the solicitation
because taxpayer return information of the offeror may not be
disclosed.
(2) If the consent to disclosure is completed in the offer, notify
the authorized representative(s) of the offeror that a delinquent
Federal tax liability exists and therefore the offeror is ineligible
for award.
(i) If upon notification the offeror provides the contracting
officer with documentation, within the timeframe specified by the
contracting officer, that demonstrates the offeror's tax status as
being paid-in-full or that an approved payment agreement is in place,
the contracting officer will coordinate with the appropriate office
within IRS to validate the tax status. If the offeror is found to be
tax compliant, the contracting officer will notify the offeror of such.
Assuming the offeror meets all other standards of responsibility, the
offeror is eligible for award.
(3) Notify, in accordance with IRS PGI 9.1, the Department of the
Treasury official responsible for suspension and debarment for purposes
of requesting a determination in accordance with FAR 9.104-5(a)(2) and
FAR 9.104-5(b)(3) respectively before an award to that contractor can
be made.
(c) If the result of the tax check demonstrates the offeror as tax
compliant then the offeror is eligible for award, assuming all other
standards of responsibility have been met.
(d) The contracting officer shall include in the contract file
documentation that verifies the tax check was conducted and if the
results confirm a delinquent Federal tax liability existed at the time
of award, confirmation that the offeror was notified of such.
1009.7005 Solicitation provision.
(a) The contracting officer shall insert the provision 1052.209-70,
Notice and Consent to Disclose and Use of Taxpayer Return Information,
in all IRS solicitations regardless of dollar value, including
solicitations for acquisition of commercial items (including
Commercially Available Off-The-Shelf items).
PART 1052--SOLICITATION PROVISIONS AND CONTRACT CLAUSES
0
4. The authority citation for part 1052 continues to read as follows:
Authority: 41 U.S.C. 1707.
0
5. Add 1052.209-70 to subpart 1052.2 as follows:
1052.209-70 Notice and Consent to Disclose and Use of Taxpayer Return
Information.
As prescribed in 1009.7005, insert the following provision:
NOTICE AND CONSENT TO DISCLOSE AND USE OF TAXPAYER RETURN INFORMATION--
(NOV 2017)
(a) Definitions. As used in this provision--
Authorized representative(s) of the offeror means the person(s)
identified to the Internal Revenue Service (IRS) within the consent to
disclose by the offeror as authorized to represent the offeror in
disclosure matters pertaining to the offer.
Delinquent Federal tax liability means any unpaid Federal tax
liability that has been assessed, for which all judicial and
administrative remedies have been exhausted or have lapsed, and that is
not being paid in a timely manner pursuant to an agreement with the
authority responsible for collecting the tax liability.
Tax check means an IRS process that accesses and uses taxpayer
return information to support the Government's determination of an
offeror's eligibility to receive an award,
[[Page 53430]]
including but not limited to implementation of the statutory
prohibition of making an award to corporations that have an unpaid
Federal tax liability (see FAR 9.104-5(b)).
(b) Notice. Pursuant to 26 U.S.C. 6103(a) taxpayer return
information, with few exceptions, is confidential. Under the authority
of 26 U.S.C. 6103(h)(1), officers and employees of the Department of
the Treasury, including the IRS, may have access to taxpayer return
information as necessary for purposes of tax administration. The
Department of the Treasury has determined that an IRS contractor's
compliance with the tax laws is a tax administration matter and that
the access to and use of taxpayer return information is needed for
determining an offeror's eligibility to receive an award, including but
not limited to implementation of the statutory prohibition of making an
award to corporations that have an unpaid Federal tax liability (see
FAR 9.104-5).
(1) The performance of a tax check is one means that will be used
for determining an offeror's eligibility to receive an award in
response to this solicitation (see FAR 9.104). As a result, the offeror
may want to take steps to confirm it does not have a delinquent Federal
tax liability prior to submission of its response to this solicitation.
If the offeror recently settled a delinquent Federal tax liability, the
offeror may want to take steps to obtain information in order to
demonstrate the offeror's responsibility to the contracting officer
(see FAR 9.104-5).
(c) The offeror shall execute the consent to disclosure provided in
paragraph (d) of this provision and include it with the submission of
its offer. The consent to disclosure shall be signed by an authorized
person as required and defined in 26 U.S.C. 6103(c) and 26 CFR
301.6103(c)-1(e)(4).
(d) Consent to disclosure. I hereby consent to the disclosure of
taxpayer return information (as defined in 26 U.S.C. 6103(b)(2)) as
follows:
The Department of the Treasury, Internal Revenue Service, may
disclose the results of the tax check conducted in connection with the
offeror's response to this solicitation, including taxpayer return
information as necessary to resolve any matters pertaining to the
results of the tax check, to the authorized representatives of [insert
OFFEROR NAME] on this offer.
I am aware that in the absence of this authorization, the taxpayer
return information of [insert OFFEROR NAME] is confidential and may not
be disclosed, which subsequently may remove the offer from eligibility
to receive an award under this solicitation.
I consent to disclosure of taxpayer return information to the following
person(s):
[insert PERSON(S) NAME AND CONTACT INFORMATION]:-----------------------
-----------------------------------------------------------------------
-----------------------------------------------------------------------
I certify that I have the authority to execute this consent on behalf
of [insert OFFEROR NAME].
Offeror Name:----------------------------------------------------------
Offeror Taxpayer Identification Number:--------------------------------
Offeror Address:-------------------------------------------------------
Name of Individual Executing Consent:----------------------------------
-----------------------------------------------------------------------
Title of Individual Executing Consent:---------------------------------
-----------------------------------------------------------------------
Signature:-------------------------------------------------------------
Date:------------------------------------------------------------------
(End of provision)
Dated: November 6, 2017.
Iris B. Cooper,
Senior Procurement Executive, Office of the Procurement Executive.
[FR Doc. 2017-24911 Filed 11-15-17; 8:45 am]
BILLING CODE 4810-25-P
