83 FR 15502 - Universal Service

FEDERAL COMMUNICATIONS COMMISSION

Federal Register Volume 83, Issue 70 (April 11, 2018)

Page Range		15502-15502
FR Document		2018-07531

Federal Register, Volume 83 Issue 70 (Wednesday, April 11, 2018)

[Federal Register Volume 83, Number 70 (Wednesday, April 11, 2018)]
[Rules and Regulations]
[Page 15502]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-07531]



[[Page 15502]]

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FEDERAL COMMUNICATIONS COMMISSION

47 CFR Part 54


Universal Service

CFR Correction

0
In Title 47 of the Code of Federal Regulations, Parts 40 to 69, revised 
as of October 1, 2017, on page 186, in Sec.  54.410, make the following 
corrections:
0
In paragraph (f)(2)(iii), remove the words ``the National Verifier, 
state Lifeline administrator, or state agency'' and add, in their 
place, ``the eligible telecommunications carrier'';
0
In paragraph (f)(4), remove the words ``re-certification or 
subscribers' Lifeline'' and add, in their place, ``re-certification of 
subscribers' Lifeline''; and
0
In paragraph (f)(5), remove the words ``state agency's inability'' and 
add, in their place, ``state agency that it is unable''.

[FR Doc. 2018-07531 Filed 4-10-18; 8:45 am]
 BILLING CODE 1301-00-D

15502 Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Rules and Regulations

FEDERAL COMMUNICATIONS It is in the interest of the United compliance with the FAR and various
COMMISSION States Government to only award appropriation restrictions. Specifically,
contracts to entities that are responsible the interim rule established an express
47 CFR Part 54 and law abiding. This is codified in FAR requirement for IRS contracting officers
9.104 by requiring contracting officers to to use taxpayer return information that
Universal Service perform a responsibility determination is available only to IRS to perform a tax
CFR Correction prior to each contract award by using check on the apparent successful offeror
the standards at FAR 9.104–1, as well as for purposes of determining eligibility to
■ In Title 47 of the Code of Federal consider information submitted by the enter into a contract with the IRS. The
Regulations, Parts 40 to 69, revised as of contractor and information they IRS has established an internal
October 1, 2017, on page 186, in research or acquire from other sources. Procedure, Guidance and Information
§ 54.410, make the following The IRS administers the Internal (PGI) that further supplements the
corrections: Revenue Code as enacted by Congress. DTAR requirement for IRS contracting
■ In paragraph (f)(2)(iii), remove the Since fiscal year 2012, language in the officers to use when conducting a tax
words ‘‘the National Verifier, state annual consolidated Appropriations Act check. To ensure compliance with 26
Lifeline administrator, or state agency’’ has prohibited the Federal Government U.S.C. 6103(h)(1) and to safeguard
and add, in their place, ‘‘the eligible under various conditions from using taxpayer return information, the PGI
telecommunications carrier’’; appropriated funds to enter into a restricts the number of personnel within
■ In paragraph (f)(4), remove the words contract with a prospective contractor the IRS Office of Procurement who have
‘‘re-certification or subscribers’ Lifeline’’ unless the prospective contractor access to tax compliance information.
and add, in their place, ‘‘re-certification certifies in writing that it has not been The PGI also limits the amount of
of subscribers’ Lifeline’’; and notified of any unpaid Federal tax information provided to the contracting
■ In paragraph (f)(5), remove the words assessment. Most recently, Sections 744 officer regarding a delinquent Federal
‘‘state agency’s inability’’ and add, in and 745 of Division E of the tax liability. Upon notification by the
their place, ‘‘state agency that it is Consolidated and Further Continuing contracting officer that the offeror has a
unable’’. Appropriations Act, 2015 (Pub. L. 113– delinquent Federal tax liability, the
[FR Doc. 2018–07531 Filed 4–10–18; 8:45 am]
235) prohibits the Federal Government offeror may provide the contracting
from entering into a contract with any officer with documentation that
BILLING CODE 1301–00–D
corporation where the awarding agency demonstrates the offeror’s tax status as
is aware of an unpaid Federal tax paid-in-full or that an approved
liability. payment agreement has been reached, at
DEPARTMENT OF THE TREASURY For purposes of tax administration, which time the contracting officer will
the IRS has access to taxpayer return coordinate with the appropriate office
48 CFR Parts 1009 and 1052 information that is not otherwise within IRS to validate the offeror’s tax
available to other Federal Agencies status (see FAR 9.104–5(a)(1), (b)(1) and
Department of the Treasury pursuant to 26 U.S.C. 6103(h)(1). The (e)).
Acquisition Regulations; Tax Check Department of the Treasury has The offeror may want to take steps to
Requirements determined that an IRS contractor’s confirm it does not have a delinquent
AGENCY: Department of the Treasury. compliance with the tax laws is a tax Federal tax liability prior to submission
ACTION: Final rule. administration matter. Additionally, 26 of its response to the solicitation. If the
U.S.C. 6103(c) authorizes the IRS to offeror recently settled a delinquent
SUMMARY: This rule finalizes without disclose a taxpayer’s return information Federal tax liability, the offeror may
change an interim rule that amended the to such person(s) as the taxpayer may want to take steps to obtain information
Department of the Treasury Acquisition designate in a consent to such in order to demonstrate the offeror’s
Regulation (DTAR) by adding a subpart disclosure. In many cases, however, the responsibility to the contracting officer,
titled ‘‘Responsible Prospective official signing a contract proposal on if such information is requested (see
Contractor’’ and a paragraph concerning behalf of an offeror will not be an FAR 9.104–5(a)(1) and (b)(1)).
Representation and certifications official to whom the IRS is authorized The interim rule supplemented
regarding responsibility matters, for the to disclose the offeror’s tax information. paragraph (b) of FAR 9.104–5,
purpose of directing IRS contracting Thus, in order to ensure that IRS is Representation and certifications
officers to the newly added DTAR authorized to discuss the offeror’s own regarding responsibility matters, for the
subpart titled ‘‘Tax Check tax information with an authorized purpose of directing IRS contracting
Requirement,’’ which prescribes the official of the offeror, a consent to officers to the newly added DTAR
policies and procedures for performing disclosure is required. This consent to subpart 1009.70, which prescribes the
a tax check on the apparent successful disclosure must be in the form of a policies and procedures for performing
offeror in order to determine eligibility separate written document pertaining a tax check on the apparent successful
to receive an award. solely to the authorized disclosure and offeror to determine eligibility to receive
must be signed and dated by an an award.
DATES: Effective date: May 11, 2018. The interim rule added DTAR
authorized person as required and
FOR FURTHER INFORMATION CONTACT: defined in 26 U.S.C. 6103(c) and 26 CFR subparts 1009.1, Responsible
Thomas O’Linn, Procurement Analyst, 301.6103(c)–1(e)(4). Prospective Contractors, and 1009.70,
Office of the Procurement Executive, at Tax Check Requirements. This latter
II. Interim Rule
nshattuck on DSK9F9SC42PROD with RULES

(202) 622–2092. subpart prescribes the policies and
SUPPLEMENTARY INFORMATION: On November 16, 2017 (82 FR 53426), procedures IRS contracting officers will
the Department issued an interim rule to use for performing a tax check on the
I. Background amend the DTAR to establish policies apparent successful offeror to determine
The DTAR, which supplements the and procedures that facilitate eligibility to receive an award.
Federal Acquisition Regulation (FAR), is successful, timely, and economical Definitions of terms ‘‘authorized
codified at 48 CFR Chapter 10. execution of IRS contractual actions in representative(s) of the offeror,’’

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Document Created: 2018-04-10 23:59:26
Document Modified: 2018-04-10 23:59:26

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Rules and Regulations
FR Citation		83 FR 15502