D -- INFORMATION TECHNOLOGY SERVICES

Notice Date

January 19, 2001

Contracting Office

National Labor Relations Board, Procurement and Facilities Branch, 1099 14th Street, NW, Washington, DC 20570

ZIP Code

20570

Solicitation Number

01-TX-00019

Response Due

January 31, 2001

Point of Contact

Linda Blake or Henrietta Brox, 202-273-4210

Description

This is a combined synopsis/solicitation for commercial items prepared in accordance with the format in FAR Subpart 12.6, as supplemented by the additional information stated below. This announcement constitutes the Request For Proposal (RFP) and is the only solicitation that will be issued. Proposals are requested pursuant to this announcement. All responses must reference RFP Number 01-TX-00019. This solicitation incorporates all of the applicable provisions and clauses in effect through FAC 97-20, as if stated in full text, as well as the terms and conditions of FAR 52.212.1. A firm fixed price contract will be awarded as a result of this solicitation to perform and complete the tasks described herein within a 45-day period of performance. The item to procure is as follows: Background: The General Counsel of the National Labor Relations Board (NLRB) will be seeking, in the Agency's administrative cases, damages for adverse tax consequences, in order to make whole individuals ("discriminatees") who have lost wages and other taxable income as a result of a violation of the National Labor Relations Act ("Act"). Under current tax laws, discriminatees who receive lump-sum backpay awards, covering a multi-year backpay period, are likely to incur higher federal and state income taxes than they would, had they received their wages in due course. This is because the Internal Revenue Service ("IRS") considers backpay awards to be taxable income earned in the year the award is paid, rather than over the previous years in which a discriminatee would have earned the wages but for the unlawful discrimination. This is set forth in IRS Rev. Rul. 78-336, 1978-2 C.B. 255 (1978). Until 1986, federal regulations, as well as many state tax codes, incorporated income averaging for large year-to-year differences in earned income, including lump-sum backpay awards. By effectively spreading income over the period of time the award was intended to compensate, the income averaging provision more evenly distributed taxable income and drove down a discriminatee's total tax liability. However, in 1986, Congress repealed the income averaging provision, and many states have since followed suit. In order to assist the Agency's regional office personnel, who will be calculating the negative tax consequences of lump-sum backpay awards, the NLRB requires the development of a software program, which will aid in calculating these damages. Specifically, the software program must: (1) Compute the amount of federal and state income tax (for each state that has an income tax) that the discriminatee would have had to pay for each year of the backpay period (up to 10 prior years), had he/she not been unlawfully discharged and received in due course the amount of wages and other taxable benefits claimed the NLRB Region as damages for violations of the Act; (2) Compute the estimated amount of federal and state income tax that the discriminatee will be required to pay as a result of receiving a lump-sum backpay and other taxable compensation claimed by the NLRB Region as damages; (3) Be compatible with the use of Microsoft Excel and Microsoft Access spreadsheets; (4) Be easy to use; and (5) Be delivered within 45 calendar days of the acceptance of the awarded contract. The Contractor must provide an individual who is able to establish the validity of the software program's formula in federal or state court, and testify as an expert witness in this area. Deliverables: The Contractor is also required, at the time of delivery, to provide: (1) 38 original hard copies and 38 electronic copies of the User's Guide for the software program. The electronic copies must be formatted in Microsoft Word for Windows, version 6.0 or higher and be on CDs (same or equal to Kodak CD-R Gold Ultima, 650 MD/75 min.). Include in the User's Guide a list of any data required to be collected by the NLRB for using the program; (2) Two hard copies and two CDs of the source code and database structures; and (3) Three copies of the program documentation, formatted in Microsoft Word for Windows. Evaluation: The selection of a Contractor will be based on a best value evaluation to determine which offer appears to be the most advantages to the Government. In making this selection, the COTR is more interested in obtaining superior technical capabilities and innovative approaches than in making an award at the lowest cost. If your firm possesses the capabilities, submit a technical and a firm-fixed price cost proposal in accordance with the SOW by the close of business January 31, 2001. The technical proposal should fully address how your firm will perform the requirements and include a contact person and telephone number for technical support. The cost proposal is to include a firm-fixed price for labor and any other incidental cost necessary to support the software program. In addition, provide references of other contracts where your firm produced tax software programs. Please include the contact person and telephone number. The references will be used as a basis in determining if your firm is technically qualified. The proposals are to be mailed to: Ms. Linda Blake, National Labor Relations Board, Contracts and Procurement Section, 1099 14th Street, NW, Suite 6100, Washington, DC 20570.

Record

Loren Data Corp. 20010123/DSOL012.HTM (W-019 SN50B3L0)