Federal regulations · Through 2026-08-25 · Newer source version available

48 CFR 52.209-12: 52.209-12 Certification Regarding Tax Matters.

As prescribed in 9.104-7(e), insert the following provision:
Certification Regarding Tax Matters (OCT 2025)
(a) This provision implements section 523 of Division B of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235), and similar provisions, if contained in subsequent appropriations acts.
(b) If the Offeror is proposing a total contract price that will exceed $7 million (including options), the Offeror shall certify that, to the best of its knowledge and belief, it—
(1) Has [ ] filed all Federal tax returns required during the three years preceding the certification;
(2) Has not [ ] been convicted of a criminal offense under the Internal Revenue Code of 1986; and
(3) Has not [ ], more than 90 days prior to certification, been notified of any unpaid Federal tax assessment for which the liability remains unsatisfied, unless the assessment is the subject of an installment agreement or offer in compromise that has been approved by the Internal Revenue Service and is not in default, or the assessment is the subject of a non-frivolous administrative or judicial proceeding.
(End of provision)

Where this section sits in the code

Title 48—Federal Acquisition Regulations System
CHAPTER 1—FEDERAL ACQUISITION REGULATION
SUBCHAPTER H—CLAUSES AND FORMS
PART 52—SOLICITATION PROVISIONS AND CONTRACT CLAUSES
Subpart 52.2—Text of Provisions and Clauses

As prescribed in 9.104-7(e), insert the following provision:

Certification Regarding Tax Matters (OCT 2025)

(a) This provision implements section 523 of Division B of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235), and similar provisions, if contained in subsequent appropriations acts.

(b) If the Offeror is proposing a total contract price that will exceed $7 million (including options), the Offeror shall certify that, to the best of its knowledge and belief, it—

(1) Has [ ] filed all Federal tax returns required during the three years preceding the certification;

(2) Has not [ ] been convicted of a criminal offense under the Internal Revenue Code of 1986; and

(3) Has not [ ], more than 90 days prior to certification, been notified of any unpaid Federal tax assessment for which the liability remains unsatisfied, unless the assessment is the subject of an installment agreement or offer in compromise that has been approved by the Internal Revenue Service and is not in default, or the assessment is the subject of a non-frivolous administrative or judicial proceeding.

(End of provision)

Collected 2026-08-27T02:26:29Z. Source file · JSON

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