52.209-11
Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law
Corporations must disclose unpaid federal tax liabilities and recent felony convictions when bidding on federal contracts, or risk being ineligible for award.
Overview
FAR 52.209-11 requires corporations bidding on federal contracts to disclose whether they have any unpaid federal tax liabilities or have been convicted of a felony under federal law within the past 24 months. This provision implements statutory restrictions that prohibit the government from awarding contracts to corporations with certain unresolved tax or felony issues, unless the agency has reviewed the situation and determined that suspension or debarment is not necessary to protect government interests.
Key Rules
- Disclosure Requirement
- Corporations must represent whether they have any unpaid federal tax liability that has been assessed and is not being paid in a timely manner, and whether they have been convicted of a felony under federal law in the past 24 months.
- Prohibition on Award
- The government cannot award contracts to corporations with such tax liabilities or felony convictions unless the agency has considered suspension or debarment and determined it is not necessary.
Responsibilities
- Contracting Officers: Must ensure the provision is included in solicitations and review offeror representations; must not award contracts to non-compliant corporations unless required determinations are made.
- Contractors: Must accurately complete the representation regarding tax liability and felony convictions.
- Agencies: Must consider suspension or debarment for corporations with issues and document determinations if proceeding with award.
Practical Implications
- This provision ensures only responsible corporations receive federal contracts, promoting integrity in government procurement. Contractors must be diligent in self-reporting, and agencies must document any exceptions. Failure to comply can result in ineligibility for contract award or legal consequences for false representations.