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

R -- EXPERT IN UTILTY COMPANIES RESEARCH RELATED TO TAX CREDIT ELIGIBILITY DUE 110699 POC Paul Attorri, CO (202/283-1103); Dave Bernard, COTR (978/256-5789) The Internal Revenue Service is seeking sources for planning/bidders' list purposes. We are seeking an independent expert to assit IRS in conducting analyses of utility corporations' research projects. These analyses will be used to determine whether such research projects qualify as research and experimentation eligible for tax credits. These analyses could require interviews of utility taxpayer personnel and IRS personnel; review of records and documents; and, other investigative techniques, the number and scope of which would be determined by the unique nature of each project. Each report of analysis would be used by IRS agency officials responsible for enforcing IRS tax laws relating to the nation's largest taxpayers in the electric/gas utility and telecommunication industries to determine if the subject project(s) quality for the research and experimental credit under IRC Section 41. These analyses would be conducted throughout the U.S. The number of requests for analysis will be dependent upon the number of claims filed by utility and telecommunication taxpayers. The expert must have knowledge of the state of the art for products and processes in the utility and telecommunications industries across a spectrum of time; knowledge of a variety of engineering disciplines applicable to the utility and telecommunications industries, including, but not limited to, electrical power generation (from coal, gas, nuclear, and steam), transmission and distribution, and communications (wireless, wireline, and cable); knowledge of and understand the relationship between utilities and their suppliers; knowledge and understanding of the regulatory environment. 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(ies) 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 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 have to pass a background check and possibly a tax check, due to access to taxpayer information the expert will have. Submit your response, including a copy of your resume and (for Govt. planning 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 09/28/99 (W-SN385322). (0271)

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