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FAR and DFARS › FAR Part 52: Solicitation Provisions and Contract Clauses › Subpart 52.2

FAR 52.209-11 Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

In plain English

This provision requires corporations to represent whether they have certain unpaid federal tax liabilities or a recent felony conviction under federal law. The government generally will not contract with corporations that have such issues unless the agency determines that suspension or debarment is not necessary to protect its interests.

Applies to: Corporations submitting offers for federal contracts

What it requires

  • Represent whether it has any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liabil
  • Represent whether it was convicted of a felony criminal violation under a Federal law within the preceding 24 months.

Key terms: unpaid Federal tax liability · judicial and administrative remedies · felony criminal violation · suspension or debarment · Offeror

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

As prescribed in 9.104-7(d), insert the following provision:

Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law (FEB 2016)

(a) As required by sections 744 and 745 of Division E of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235), and similar provisions, if contained in subsequent appropriations acts, the Government will not enter into a contract with any corporation that—

(1) Has any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability, where the awarding agency is aware of the unpaid tax liability, unless an agency has considered suspension or debarment of the corporation and made a determination that suspension or debarment is not necessary to protect the interests of the Government; or

(2) Was convicted of a felony criminal violation under any Federal law within the preceding 24 months, where the awarding agency is aware of the conviction, unless an agency has considered suspension or debarment of the corporation and made a determination that this action is not necessary to protect the interests of the Government.

(b) The Offeror represents that—

(1) It is [ ] is not [ ] a corporation that has any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability; and

(2) It is [ ] is not [ ] a corporation that was convicted of a felony criminal violation under a Federal law within the preceding 24 months.

(End of provision)

Sections it refers to

  • 9.104-7 Solicitation provisions and contract clauses.

Sections that refer to it

  • 4.1202 Solicitation provision and contract clause.
  • 9.104-5 Representation and certifications regarding responsibility matters.
  • 9.104-7 Solicitation provisions and contract clauses.
  • 52.204-8 Annual Representations and Certifications.

← 52.209-10 Prohibition on Contracting With Inverted Domestic Corporations. · 52.209-12 Certification Regarding Tax Matters. →

Rule changes for FAR Part 52

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

FAR 52.209-11 Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law · SpendQuery