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

R -- EXPERT IN AEROSPACE INDUSTRY RESEARCH, RELATED TO TAX CREDIT ELIGIBLITY DUE 110999 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 aerospace engineer or consultant to assist in the determination of whether research and development projects, reported by taxpayers (aerospace corporations) as qualified research activity, meet the required tests as specified under Section 41 of the Internal Revenue Code and Treasury Regulations, and therefore, qualify for the research tax credit. The expert must possess knowledge and an understanding of the following: the aerospace industry; a variety of engineering disciplines applicable to the aerospace industry, including, but not limited to electrical, mechanical, optical, electronic, software, and composites; airframes, propulsion and avionics; the various phases involved in the development of a new aerospace system or component; the relationship between an aerospace prime contractor, sub-contractor and/or suppliers; and the manufacturing processes utilized by aerospace contractors. The expert shall be available for consultation with IRS personnel at the field examination level. The expert shall 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 of the Internal Revenue Code and Treasury Regulations. Such assistance may include, but is not 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 may require travel to examination sites. After review of a specific research and development project, upon request, the expert shall prepare a written report stating the results of his/her findings. The report must contain a complete statement of the expert's rationale for the conclusions reached in the report and recite the key facts and data relied on by the expert. The expert shall be available to attend meetings with the taxpayers and/or their representatives to evaluate and discuss specific aerospace projects. The expert shall participate in industry working groups intended to facilitate the examination of research tax credit issues. The expert shall help develop an audit plan to examine research and development projects in the aerospace industry. The expert shall help develop training programs and audit guidelines and shall be available to instruct IRS personnel in a formal training program as well as on an individual basis. The expert shall be available for consultation with IRS personnel at the Examination, Appeals and Counsel level to discuss strategies to assist in resolving research tax credit issues. The expert may be required to serve as an expert witness as cases proceed through the Judicial System. The expert shall have a degree in an engineering discipline and at least 10 years of experience working in the aerospace industry as an engineer or related field. The expert must also possess the discipline to work cohesively in a group setting. The expert will have to pass a background investigation, due to access to taxpayer information. The expert may be required to obtain security clearance because of the classified nature of various projects. Posted 10/01/99 (W-SN387352). (0274)

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