{"data":{"id":"us/48-cfr-1009.7001","jurisdiction":"us","citation":"48 CFR 1009.7001","heading":"1009.7001 Definition.","body":"As used in this subpart—\nAuthorized 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.\nDelinquent 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.\nTax 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)).","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 10—DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ACQUISITION PLANNING","PART 1009—CONTRACTOR QUALIFICATIONS","Subpart 1009.70—Tax Check Requirements"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"8ca8504f607af59bb35c8e8f70dc692cd71558470c30ac4ac48f56cdd7683d4f","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-1009.7000","next":"us/48-cfr-1009.7003"},"notice":"GroundRules: Original legal text. Not legal advice."}