Form 14417 - Reimbursable Agreement - Non-Federal Entities Page 3
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11. Authorizing/Approving official information
Buyer (
Seller (
organization name)
organization name)
Internal Revenue Service
a. Official's name
a. Official's name
b. Official's title
b. Official's title
c. Telephone number
c. Telephone number
d. Email address
d. Email address
e. Signature/Date
e. Signature/Date
11a. Co-Signature for authorizing/approving official
(as appropriate)
Buyer (
Seller
organization name - optional)
(business unit name - optional)
a. Official's name
a. Official's name
b. Official's title
b. Official's title
c. Telephone number
c. Telephone number
d. Email address
d. Email address
e. Signature/Date
e. Signature/Date
For example, a Buyer may require more than one approving official to ratify
For example, co-signatures from approving officials in more than one
a reimbursable agreement.
business unit may be required under statutory authorities governing
reimbursable agreements with foreign entities.
Legal Terms and Conditions
1. IRS Reimbursable Authority: The authority to perform services on a cost reimbursable basis is contained in sections 6103(p)(2)
and 6108(b) of the Internal Revenue Code (IRC). Performance of services is authorized only when consistent with the basic public
obligations of the Internal Revenue Service (IRS). If necessary to fulfill its public obligations, the IRS may modify, reject, cancel, or
terminate any part of this agreement and return the unused balance of funds advanced.
1a. Section 6103(p)(4) of the IRC provides specific requirements for Federal, state, and local organizations to safeguard Federal tax
returns and return information as a condition of receiving the information. IRS Publication 1075, Tax Information Security Guidelines for
Federal, State, and Local Agencies (OMB No. 1545-0962) provides additional guidelines.
1b. Section 7213 of the IRC makes unauthorized disclosure of a return or return information a felony punishable by a fine not to exceed
$5,000 or imprisonment of not more than 5 years, or both, together with the costs of prosecution. Section 7213A makes unauthorized
inspection of a return or return information punishable by a fine up to $1,000, or imprisonment of not more than one year, or both,
together with the costs of prosecution. Section 7431 makes persons who knowingly or negligently make an unauthorized disclosure of a
return or return information liable for civil damages.
2. IRS Costing: The IRS will charge for direct and indirect/overhead costs for reimbursable work. If funds advanced to the IRS are
more than the actual cost of performing the work, the difference will be returned to the Buyer. If the advance received is less than the
actual costs incurred, the Buyer agrees to pay for the additional costs incurred and an amended Form 14417 indicating the increase in
costs must be submitted along with additional funds. See OMB Business Rules for Advance Payment Policies. IRM 1.33.3, Strategic
Planning, Budgeting and Performance Management Process; Reimbursable Operating Guidelines contains the IRS regulations
applicable to costing its reimbursable agreements.
3. Work Delays and Errors: Although the IRS will make every reasonable effort to avoid delays and errors in the performance of this
agreement, the IRS is not responsible for the Buyer’s costs incurred due to any such delays or errors. The Buyer must pay for the cost
of data recompilations or corrections.
4. Data Recordkeeping: The IRS reserves the right to use a copy of all data provided under this agreement.
5. Cancellations: Either the non-federal entity (Buyer) or the IRS (Seller) may cancel this agreement by giving written notice to the
other party 30 days before cancellation. Payment to the IRS shall include actual costs incurred through the cancellation date, plus any
termination costs. The IRS will exercise due diligence to prevent incurring costs after the cancellation date. However, the Buyer shall
also reimburse the IRS for unavoidable commitments up to the date the agreement would have expired. When an accepted order is
cancelled by the Buyer, the Seller is authorized to collect actual costs incurred through the cancellation date, plus any termination costs.
6. Dispute Resolution: Disputes and major differences between non-federal entities and the IRS shall be resolved in a similar manner
to the business rules set out in the Treasury Financial Manual, Volume 1, Bulletin No. 2011-04, Intragovernmental Business Rules,
dated November 8, 2010. See also:
7. Agreement Reference: All communications between parties must refer to the Agreement by the “Project Agreement Number”
(e.g. RA20XXBXXX).
14417
Form
(8-2012)
Catalog Number 59893X
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