Department of the Treasury, Internal Revenue Service, 6009 Oxon Hill Road, Suite 700, ATTN: M:P, Oxon Hill, MD 20745

R -- EXPERT IN MOTOR VEHICLE INDUSTRY RESEARCH RELATD TO TAX CREDIT ELIGIBILITY DUE 110599 POC Paul Attorri, CO (202-283-1103); Dave Bernard, COTR (978-256-5789) The Internal Revenue Service is seeking sources for planning purposes. We are seeking an independent automotive engineer or consultant to assist in the determination of whether research and development projects reported by taxpayers (automotive corporations) as qualified research activity meet the required tests as specified under section 41 of the Internal Revenue Code and Regulations, and thus qualify for the research tax credit. The expert must: have knowledge of the state of the art in the motor vehicle industry across a spectrum of time; have knowledge of a variety of engineering disciplines applicable to the motor vehicle industry, including, but not limited to, electrical, mechanical and plastics; have knowledge of the various phases involved in the development of a new motor vehicle; have knowledge of and understand the relationship between motor vehicle manufacturers and their suppliers; have knowledge and understanding of the manufacturing processes utilized by motor vehicle manufacturers. The expert will be available for consultation with IRS personnel at the field examination level. The expert will analyze data obtained during the examination and review the methodology employed by the taxpayer to determine whether the research and development projects meet the requirements of section 41. Such assistance may include, but not be limited to, advising IRS examiners as to potential lines of inquiry to be explored in information document requests and summonses; evaluating responses and reviewing documents received through such requests; and reviewing, analyzing and commenting on any reports, opinions and explanations prepared by the Government and non-governmental parties. This assistance should identify both the strengths and the weaknesses of the information received. This activity will require travel to the examination site. After review of a specific research and development project, upon request the expert will prepare a written report stating the results of his/her findings. The report must contain a complete statement of the expert's rationale for reaching the conclusions stated in the report and recite the key facts relied on by the expert. The expert will be available to attend meetings with taxpayers and/or their representatives to evaluate and discuss specific software projects. The expert will conduct interviews with taxpayers and/or their representatives about research and development projects. The expert will participate in industry working groups intended to facilitate the examination of research tax credit issues. The expert will help develop an audit plan to examine research and development projects in the motor vehicle industry. The expert will help develop training programs and audit guidelines, and will be available to instruct IRS personnel in a formal training program as well as on an individual basis. The expert will be available for consultation with IRS personnel at the Appeals and Counsel level to discuss strategies to assist in resolving research tax credit issues. The expert shall have a degree in an engineering discipline applicable to the motor vehicle industryand at least 10 years of experience working in the motor vehicle industry. The expert will have to pass a background check and possibly a tax check, due to access to taxpayer data expert will have. Submit your response, including a copy of your resume and (for govt. estimating purposes) your approximate fully loaded hourly rate to the CO at Paul.A.Attorri@m1.irs.gov and to the COTR at dwbern04@m1.irs.gov. If you do not have e-mail, mail your response to Mr. Attorri, IRS-M:P:O:S; 6009 Oxon Hill Rd., 7th floor; Oxon Hill, MD 20745. This is not a request for proposals. Posted 09/27/99 (W-SN384954). (0270)

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