FAR 4.905—Solicitation provision.
Plain-English Summary
FAR 4.905 tells contracting officers when they must include the solicitation provision at 52.204-3, Taxpayer Identification, in a solicitation. The section is narrow but important: it applies only when the solicitation does not already include the System for Award Management provision at 52.204-7 and when the acquisition is not being conducted under the procedures of FAR part 12, which covers commercial products and commercial services. In practice, this rule helps ensure the Government collects the contractor’s taxpayer identification information in solicitations that are outside the SAM-based and part 12 frameworks. It is a drafting and compliance requirement for the solicitation stage, not a post-award performance rule. Contracting officers must check both conditions before issuing the solicitation, because the provision is required only when both exceptions apply.
Key Rules
Insert Taxpayer Identification provision
The contracting officer must include FAR 52.204-3, Taxpayer Identification, in the solicitation when the rule applies. This is a mandatory solicitation provision, not optional language.
No SAM provision present
The requirement applies only if the solicitation does not include FAR 52.204-7, System for Award Management. If 52.204-7 is included, 52.204-3 is not required under this section.
Not a Part 12 acquisition
The provision is required only for solicitations not conducted under FAR part 12 procedures. Commercial item and commercial service solicitations under part 12 are excluded from this requirement.
Applies at solicitation stage
This section governs what must be inserted into the solicitation before award. It does not itself impose a separate post-award reporting duty, but it ensures the Government has the taxpayer identification information needed for award administration.
Responsibilities
Contracting Officer
Determine whether the solicitation includes FAR 52.204-7 and whether the acquisition is being conducted under FAR part 12. If neither condition excludes the rule, insert FAR 52.204-3, Taxpayer Identification, into the solicitation.
Agency
Use solicitation templates and acquisition review processes that correctly identify when 52.204-3 is required and avoid conflicting or duplicative provisions.
Offeror/Contractor
Review the solicitation and provide taxpayer identification information as required by the inserted provision, so the Government can process the offer and, if applicable, make award.
Practical Implications
This is mainly a solicitation-preparation check: if the wrong provision set is used, the solicitation may be noncompliant or incomplete.
A common pitfall is assuming 52.204-3 is always needed; it is not required when 52.204-7 is included or when the acquisition is under part 12.
Contracting officers should verify the acquisition method early, because part 12 commercial procedures change the solicitation clause/provision package.
If the solicitation omits required taxpayer identification language in a non-part 12, non-SAM solicitation, award processing can be delayed or require amendment.
Contractors should not assume SAM registration language will appear in every solicitation; they should look for the specific provision and be prepared to supply taxpayer identification information when requested.
Official Regulatory Text
The contracting officer shall insert the provision at 52.204-3 , Taxpayer Identification, in solicitations that- (a) Do not include the provision at 52.204-7 , System for Award Management; and (b) Are not conducted under the procedures of part 12 .