U.S. DEPARTME N T OF HOMELA N D SECURITY (DHS) Immigration and Customs Enforcement (ICE) Office of Enforcement and Removal (ERO) ERO Overwatch and N ational Security Enforcement (ERO O N E) ERO OVERWATCH A N D N ATIO N AL SECURITY E N FORCEME N T (ERO O N E) – I N TELLIGE N CE RESEARCH SPECIALISTS PROFESSIO N AL SUPPORT SERVICES STATEME N T OF WORK (SOW) August 20, 2026 Confidentiality Statement WAR N I N G: This document is FOR OFFICIAL USE ONLY (FOUO). It contains information that may be exempt from public release under the Freedom of Information Act (5 U.S.C. 552). It is to be controlled, stored, handled, transmitted, distributed, and disposed of in accordance with DHS policy relating to FOUO information and is not to be released to the public or other personnel who do not have a valid “need-to- know” without prior approval of an authorized DHS official. 1 ERO ONE – Intelligence Research Specialist Professional Support Services Table of Contents 1. Purpose ........................................................................................................................................ 5 2. Background ................................................................................................................................. 5 3. Scope ........................................................................................................................................... 6 1. Non-Personal Services ........................................................................................................... 6 2. Government-Retained Authorities .......................................................................................... 7 3. Authorized Government Direction ......................................................................................... 8 4. Task ............................................................................................................................................. 8 1. Intelligence Collection Support .............................................................................................. 8 2. Intelligence Research, Analysis, Evaluation, and Reporting .................................................. 9 3. Intelligence Product Development ......................................................................................... 9 4. Trend, Threat, and Emerging Issue Analysis ........................................................................ 10 5. Intelligence Gap and Requirements Support ........................................................................ 11 6. Network, Link, and Relationship Analysis ........................................................................... 11 7. Intelligence Program and Process Support ........................................................................... 12 8. Liaison and Coordination Support ....................................................................................... 13 9. Field Intelligence Support .................................................................................................... 13 10. Analytical Support to Operational Planning ........................................................................ 14 11. Briefings and Presentations Support .................................................................................... 14 12. Complex, Sensitive, and Emerging Intelligence Matters ..................................................... 15 5. Contractor Personnel and Staffing ............................................................................................ 16 1. Staffing Locations ................................................................................................................ 16 2. Intelligence Research Specialist (IRS) Requirements .......................................................... 18 3. Key Personnel – Project Manager (PM) ............................................................................... 20 4. PM Responsibilities .............................................................................................................. 21 5. Replacement of Key Personnel ............................................................................................ 21 6. Replacement of IRS Personnel ............................................................................................. 22 6. Contract Management and Supervision .................................................................................... 22 7. Quality Control ......................................................................................................................... 23 8. Deliverables and Reporting ....................................................................................................... 23 1. Deliverables Table ................................................................................................................ 23 2. Required Government Meetings ......................................................................................... 32 2 ERO ONE – Intelligence Research Specialist Professional Support Services 3. Submission, Review, and Acceptance .................................................................................. 32 9. Performance Requirements ....................................................................................................... 33 10. Government Review and Surveillance ..................................................................................... 38 11. Transition Requirements ........................................................................................................... 39 12. Administrative and Performance Requirements ....................................................................... 40 1. Personnel Security ............................................................................................................ 40 2. Contractor Tools and Software ......................................................................................... 40 3. Travel .................................................................................................................................... 40 4. Other Direct Costs, Non-Travel ............................................................................................ 41 5. Government Furnished Equipment (GFE) ........................................................................... 41 6. Government Furnished Information ..................................................................................... 41 7. Place of Performance and Hours of Work ............................................................................ 41 8. Federal Holidays ................................................................................................................... 42 9. Emergency, Natural Disasters, and Other Occurrences ........................................................ 42 13. General Invoicing Requirements .............................................................................................. 42 14. Required Contract Language .................................................................................................... 44 1. Clauses .................................................................................................................................. 44 2. PRIVACY REQUIREMENTS FOR CONTRACTOR AND PERSONNEL ....................... 45 3. Limiting Access to Privacy Act and Other Sensitive Information ....................................... 45 4. Prohibition on Performing Work Outside a Government Facility/Network/Equipment ...... 45 5. Prior Approval Required to Hire Subcontractors ................................................................. 46 6. Separation Checklist for Contractor Employees .................................................................. 46 7. Contractor’s Commercial License Agreement and Government Electronic Information Rights .................................................................................................................................... 46 8. Privacy Lead Requirements .................................................................................................. 46 9. Immigration and Customs Enforcement (ICE) Cybersecurity ............................................. 47 1. In accordance with ITAR 4.5.4.1 – Compliance with DHS Security Policy Terms and Conditions. ....................................................................................................................... 47 2. In accordance with ITAR 4.5.3.1 – Compliance with DHS Security Policy Terms and Conditions. ....................................................................................................................... 47 3. In accordance with ITAR 4.5.3.4 and ITAR 4.5.4.4 – Security Review .......................... 48 4. 3052.204-73 NOTIFICATION AND CREDIT MONITORING REQUIREMENTS FOR PERSONALLY IDENTIFIABLE INFORMATION INCIDENTS (JULY 2023) ............ 48 3 ERO ONE – Intelligence Research Specialist Professional Support Services 5. 3052.204-71 Contractor Employee Access (JULY 2023) ................................................ 51 6. 3052.212-70 Contract terms and conditions applicable to DHS acquisition of commercial items. ................................................................................................................................ 55 7. DHS Use of Artificial Intelligence (AI) Tools .................................................................. 56 8. DHS FAR Class Deviation 17-03 – Revision 1 ................................................................ 59 9. In accordance with ITAR 4.5.4.3 – Handling or Processing of Classified Information ... 61 10. As referenced in ITAR 4.5.4.3 and in accordance with FAR 52.204-2 Security Requirements (Aug 1996) ................................................................................................ 61 10. ICE AI Contract Language ................................................................................................... 62 11. ICE Data Ownership and Data Quality Requirements for Contracts ................................... 66 12. PERSONNEL SECURITY VETTING REQUIREMENTS ................................................. 75 GENERAL ..................................................................................................................................... 75 CONTRACTOR EMPLOYEE FITNESS SCREENING .............................................................. 76 13. Section 508 Requirements .................................................................................................... 82 1. Section 508 Requirements for Technology Products ....................................................... 83 2. Section 508 Requirements for Technology Products ....................................................... 83 3. Section 508 Requirements for Technology Products ....................................................... 84 4. Section 508 Requirements for Technology Products ....................................................... 84 5. Section 508 Requirements for Technology Products ....................................................... 85 6. Section 508 Requirements for Technology Products ....................................................... 85 7. Section 508 Deliverables .................................................................................................. 86 4 ERO ONE – Intelligence Research Specialist Professional Support Services 1. Purpose U.S. Immigration and Customs Enforcement (ICE), Enforcement and Removal Operations (ERO), requires contractor-provided intelligence research and analytical support for ERO Overwatch and National Security Enforcement (ERO ONE). The purpose of this requirement is to obtain experienced Intelligence Research Specialists (IRS) who will provide research, analysis, evaluation, reporting, coordination, and related intelligence support to ERO ONE headquarters and designated field locations. Contractor-provided IRS personnel will support ERO ONE in researching, evaluating, integrating, and analyzing information from authorized sources; identifying trends, patterns, relationships, threats, and intelligence gaps; preparing intelligence products and briefings; supporting established intelligence requirements; and providing related analytical support to ERO mission activities. The contractor shall provide qualified IRS personnel, contract management, supervision, quality control, and technical expertise necessary to perform the requirements of this Statement of Work (SOW). Contractor personnel remain employees of the contractor and shall perform under the contractor’s supervision and control. 2. Background ERO ONE supports ERO law enforcement operations by providing intelligence capabilities based primarily on information obtained through or related to ERO operations and other authorized sources. ERO ONE supports the collection, exploitation, evaluation, analysis, integration, and reporting of intelligence information used to inform ERO mission activities with a nexus to national security, public safety, officer safety, detention-related activities, and other authorized ERO mission requirements. ERO ONE provides intelligence support to headquarters and field offices through research, analytical products, information sharing, coordination, intelligence program support, and subject- matter expertise. These activities assist ERO personnel in understanding emerging trends, identifying potential threats, recognizing intelligence gaps, assessing relationships and patterns, and evaluating information relevant to ERO mission requirements. The ERO intelligence environment requires the ability to analyze information from multiple classified and unclassified sources, evaluate the relevance and reliability of information, recognize significant developments, identify information gaps, and convert complex information into clear and useful intelligence products. 5 ERO ONE – Intelligence Research Specialist Professional Support Services The work environment may involve classified national security information, law enforcement sensitive information, personally identifiable information, operational information, and other protected Government information. The contractor support contemplated by this requirement consists of research, analysis, documentation, coordination, briefing, and related intelligence support. Government priorities, and other inherently government functions. 3. Scope The contractor shall provide qualified Intelligence Research Specialists (IRS) to support ERO ONE at Potomac Center North (PCN), headquarters, ERO field locations, and other Government-approved locations identified in this SOW. Contractor-provided IRS personnel shall perform intelligence research and analytical support activities associated with established Government requirements. The work may include intelligence collection support; all-source research and analysis; intelligence evaluation and reporting; development of intelligence products; identification and assessment of intelligence gaps; trend, threat, network, and relationship analysis; field intelligence support; liaison and coordination support; analytical support to operational planning; briefing and presentation support; intelligence program and process support; and research related to complex, sensitive, or emerging intelligence matters. Contractor-provided IRS personnel may support requirements involving multiple ERO offices, geographic areas, programs, operational environments, or intelligence subjects. In performing authorized work, IRS personnel may coordinate with ERO headquarters, ERO field offices, other ICE components, Department of Homeland Security (DHS) organizations, Federal law enforcement agencies, members of the Intelligence Community, the Office of the Principal Legal Advisor, and other authorized Government stakeholders. The staffing distribution identified in Section 5.1 establishes the baseline staffing requirement. Changes to staffing levels, permanent staffing locations, funding, price, period of performance, or other contractual terms require authorization by the Contracting Officer (CO). The contractor shall be responsible for assigning, managing, supervising, and scheduling its personnel to meet contract requirements. 1. N on-Personal Services This is a non-personal service contract. Contractor personnel are employees of the contractor and shall remain under the supervision, direction, and control of the contractor. The contractor is responsible for assigning, supervising, directing, scheduling, evaluating, training, compensating, disciplining, and otherwise managing 6 ERO ONE – Intelligence Research Specialist Professional Support Services its personnel. Government personnel may identify authorized requirements, establish mission priorities, provide technical information, identify expected outcomes, establish due dates, coordinate access to Government information and systems, and evaluate contractor performance. Government requests affecting contractor staffing, employees assignments, schedules, workload distribution, or other contractor management matters shall be coordinated through the contractor’s Project Manager or other authorized contractor management representative. Nothing in this section limits the Government’s authority to inspect services, review work products, reject nonconforming work, enforce security requirements, or exercise other rights established by the contract. 2. Government-Retained Authorities Contractor personnel shall perform research, analytical, coordination, documentation, briefing, and advisory support functions only. Contractor personnel shall not: • Exercise arrest, detention, search, seizure, interrogation, inspection, investigative, or other law enforcement authorities; • Independently initiate, conduct, control, or direct criminal investigations; • Direct or control intelligence or counterintelligence operations; • Establish final Government intelligence priorities or collection requirements; • Make final targeting, enforcement, detention, removal, operational, policy, or resource- allocation decisions; • Direct or supervise Federal employees or other Government personnel; • Approve contractor-developed intelligence products as official Government positions; • Authorize dissemination of Government information outside established Government authorities and procedures; • Make commitments or representations that bind ICE, DHS, or the United States Government; or • Perform any other inherently government function. Contractor personnel may prepare research, analysis, assessments, recommendations, draft products, briefing materials, and other work products for Government considerations. Authorized Government personnel retain responsibility for all final Government decisions, approvals, actions, priorities, and exercise of Government authority. 7 ERO ONE – Intelligence Research Specialist Professional Support Services 3. Authorized Government Direction The Contracting Officer (CO) is the only Government official authorized to modify the terms and conditions of the contract. The Contracting Officer’s Representative (COR) and other authorized Government personnel may provide technical information, clarify existing requirements, establish priorities among authorized work, identify intended outcomes, establish assignment-specific due dates within existing scope, and review performance within their delegated authority. No Government official other than the CO may change contract scope, staffing requirements, price, funding, period of performance, or other contractual terms. The contractor shall promptly notify the CO and the COR when it believes a Government request would require a change to the contract. 4. Task The task areas below describe related categories of intelligence research and analytical support and may overlap when necessary to complete an assigned requirement. The identification of an activity or work product under more than one task area does not establish a separate level of effort or duplicate requirement. Contractor personnel shall perform only work that falls within the scope of this SOW and associated with an authorized Government requirement. 1. Intelligence Collection Support Contractor-provided Intelligence Research Specialists (IRS) shall provide research and analytical support associated with established ERO intelligence collection requirements. IRS personnel shall research information from authorized classified and unclassified sources, review available information, identify information relevant to assigned intelligence requirements, and identify gaps that may require additional research or consideration. IRS personnel shall support the preparation of collection-related materials by developing research summaries, information gap assessments, background materials, draft supporting documentation, and recommendations concerning areas where additional information may be needed. This work may include identifying potential categories or sources of information that could assist in addressing an established intelligence requirement. The IRS shall evaluate available information for relevance, reliability, timeliness, completeness, and applicability to assigned requirements. IRS personnel shall identify significant information gaps, inconsistencies, or limitations and clearly communicate how those issues may affect the analysis. Contractor personnel shall maintain familiarity with Government-provided intelligence priorities, established intelligence requirements, procedures, guidance, and analytical standards necessary to effectively support assigned collection-related work. 8 ERO ONE – Intelligence Research Specialist Professional Support Services Contractor collection support is limited to research, analysis, identification of information gaps, identification of potentially relevant authorized information sources, and preparation of supporting materials. Contractor personnel shall not independently establish official Government collection requirements, direct intelligence collection assets or activities, recruit or manage human sources, compel production of information, issues investigative process, or other exercise Government intelligence or law enforcement authority. 2. Intelligence Research, Analysis, Evaluation, and Reporting Contractor-provided Intelligence Research Specialists (IRS) shall conduct research, analysis, evaluation, and integration of information obtained from authorized sources. IRS personnel shall review information from multiple sources and assess its relevance, reliability, validity, significance, and relationship to assigned intelligence requirements. The contractor shall analyze information to identify trends, patterns, relationships, anomalies, indicators, emerging developments, networks, and intelligence gaps. Analysis may involve geographic, political, economic, criminal, organizational, operational, national security, or other factors relevant to the assigned requirement. IRS personnel shall be capable of conducting research involving complex, incomplete, conflicting, or rapidly changing information. IRS personnel shall apply appropriate analytical methodologies and tools, evaluate alternative explanations where warranted, and develop well- supported analytical findings based on the information available. Analytical work shall clearly distinguish factual information from analytical judgment when appropriate. Significant assumptions, information limitations, uncertainty, and unresolved gaps that may affect the analysis shall be identified. The contractor shall prepare significant or specialized studies, intelligence assessments, analytical reports, research memoranda, tactical assessments summaries, and other work products responsive to assigned ERO intelligence requirements. Contractor analytical conclusions shall reflect the information available and the contractor’s professional analytical judgment and shall not be altered solely to conform to a preferred Government conclusion when the existing conclusion is reasonably supported. 3. Intelligence Product Development Contractor-provided Intelligence Research Specialists (IRS) shall prepare accurate, timely, relevant, properly supported, and clearly written intelligence products appropriate for the intended Government audience. Products may include intelligence assessments, threat assessments, intelligence summaries, trend analysis, network and link analysis, specialized studies, tactical assessments, strategic analytical 9 ERO ONE – Intelligence Research Specialist Professional Support Services products, tactical assessments, strategic analytical products, information-gap assessments, research memoranda, briefing materials, analytical graphics, and other substantially similar intelligence-related products within the scope of this SOW. Intelligence products shall address the assigned requirement, identify significant findings, explain the analytical basis for material conclusions, and identify significant information gaps or limitations. Products shall be logically organized and written so that Government personnel can clearly understand the information reviewed, the analysis performed, and the basis for the contractor’s findings. Products shall include appropriate source attribution, classification markings, dissemination controls, and information-handling markings in accordance with applicable Government requirements. The contractor shall conduct an internal quality review appropriate to the complexity and sensitivity of each product prior to submission. 4. Trend, Threat, and Emerging Issue Analysis The contractor-provided Intelligence Research Specialists shall conduct research and analysis concerning trends, threats, patterns, and emerging developments relevant to established ERO intelligence requirements. Contractor-provided Intelligence Research Specialists (IRS) personnel shall review current and historical information from authorized sources to identify significant changes in activity, recurring patterns, emerging relationships, network activity, potential threat indicators, and other developments relevant to assigned intelligence requirements. The contractor-provided Intelligence Research Specialists shall compare current information with historical data, established baselines, previously identified patterns, and other relevant analytical information. Analysis may consider geographic, operational, organizational, criminal, economic, political, national security, or other factors relevant to the assigned requirement. Contractor-provided Intelligence Research Specialists shall assess the significance of identified developments; evaluate whether available information reasonably supports analytical conclusions; identify significant information gaps, limitations, assumptions, or uncertainty; and identify potential implications or areas requiring additional research or Government consideration. Products developed under this section shall clearly describe the relevant development, supporting information, analytical findings, significant limitations, and, when appropriate, recommendations for additional research or Government review. Contractor analysis and recommendations under this section are advisory. Contractor personnel 10 ERO ONE – Intelligence Research Specialist Professional Support Services shall not make final Government threat determinations, establish operational priorities, direct enforcement activity, or make other decisions reserved to authorized Government officials 5. Intelligence Gap and Requirements Support The contractor shall provide research and analytical support to identify, document, and assess gaps in information relevant to established ERO intelligence requirements. Contractor-provided Intelligence Research Specialists shall compare available information with established intelligence requirements and identify information that is missing, incomplete, conflicting, outdated unavailable, or otherwise insufficient to fully address an assigned requirement. Contractor-provided Intelligence Research Specialists shall assess how identified information gaps, limitations, or inconsistencies may affect analytical findings or conclusions. The contractor may research authorized alternative or supplementary sources of information and prepare intelligence gap assessments, background research, analytical summaries, and recommendations identifying areas where additional research or Government consideration may be appropriate. The Contractor may also support Government review of existing intelligence requirements by researching changes in the information environment, identifying duplicative or overlapping information needs, and preparing analysis concerning the continued relevance or sufficiency of existing requirements. Contractor may identify information gaps and recommend areas for additional research or Government consideration. Contractor-provided Intelligence Research Specialists shall not establish, approve, modify, prioritize, or close official Government intelligence requirements. Those determinations remain the responsibility of authorized Government officials. 6. N etwork, Link, and Relationship Analysis The contractor-provided Intelligence Research Specialists shall conduct analytical research to identify and assess relationships among individuals, organizations, locations, events, activities, data points, and other entities to established ERO intelligence requirements. Contractor-provided Intelligence Research Specialists shall review information from multiple authorized sources to identify known, reported, or potential relationships; recurring patterns; organizational structures; associations; areas of convergence; temporal or geographic connections; and other linkages relevant to the assigned intelligence requirement. The contractor-provide Intelligence Research Specialists shall evaluate the significance and reliability of identified relationships and distinguish documented or corroborated relationships from analytical assessments, assumptions, or unresolved associations. 11 ERO ONE – Intelligence Research Specialist Professional Support Services When appropriate to the assigned requirement, the contractor- shall prepare link charts, network diagrams, timelines, analytical summaries, written assessments, or other related products that clearly present significant relationships and the information supporting the analysis. Analytical products shall identify material information gaps, limitations, uncertainty, or conflicting information that may affect the interpretation of identified relationships. Contractor-developed network, link, and relationship analysis is analytical support only. Contractor-provided Intelligence Research Specialists shall not make final investigative, targeting, enforcement, detention, operational, or other Government determinations based on the analysis. Such decisions remain the responsibility of authorized Government officials. 7. Intelligence Program and Process Support Contractor-provided Intelligence Research Specialists (IRS) shall provide research and analytical support related to ERO intelligence processes, methodologies, procedures, and program activities. Contractor-provided Intelligence Research Specialists shall review existing procedures, guides, manuals, analytical practices, and supporting materials to identify gaps, inconsistencies, duplicative activities, or opportunities for improvement. The contractor-provided Intelligence Research Specialists shall conduct research regarding established and emerging intelligence practices, analytical methodologies, information sharing practices, and other topics relevant to ERO intelligence operations. Contractor-provided Intelligence Research Specialists shall develop draft recommendations, proposed process improvements, analytical reference materials, or supporting documentation for Government review. Contractor-provided Intelligence Research Specialists shall also support analysis of complex intelligence program issues by gathering relevant information, identifying affected stakeholders, evaluating alternatives, identifying risks or dependencies, and preparing findings and recommendations. When requested, contractor-provided Intelligence Research Specialists shall assist in preparing or revising draft procedures, guides, process documents, reference materials, or related products for Government review. Contractor-developed recommendations, proposed procedures, process improvements, methodologies, guides, and reference materials are advisory or draft products unless and until approved by an authorized Government official. Contractor-provided Intelligence Research Specialists shall not establish Government policy, mandatory procedures, program priorities, or official analytical standards. 12 ERO ONE – Intelligence Research Specialist Professional Support Services 8. Liaison and Coordination Support Contractor-provided Intelligence Research Specialists (IRS) shall provide analytical and coordination support necessary to facilitate authorized information sharing and collaboration among ERO headquarters, ERO field offices, other ICE components, DHS organizations, Federal law enforcement agencies, members of the Intelligence Community, and other authorized stakeholders. Contractor-provided Intelligence Research Specialists shall coordinate the exchange of information necessary to complete assigned analytical work, obtain relevant stakeholder input, support meetings and working groups, prepare background information, track issues requiring follow-up, and support authorized information sharing activities. Contractor personnel shall participate in meetings, working groups, and other coordination activities when their analytical expertise or knowledge of assigned work is relevant. Contractor may present analytical findings, explain contractor-developed research, provide subject matter expertise, and respond to questions regarding work performed under this contract. Contractor personnel may coordinate information and activities necessary to complete authorized work across organizational and geographic boundaries. Contractor personnel shall identify themselves as contractor personnel when their status would not otherwise be apparent and shall not represent themselves as Government officials. Contractor personnel shall not make commitments on behalf of ICE or DHS, establish Government positions, authorize disclosure or dissemination of Government information, direct Government personnel, or otherwise bind the Government. 9. Field Intelligence Support The contractor shall provide IRS personnel to support designated ERO field locations. Field IRS personnel shall conduct research and analytical support related to established requirements within the applicable Area of Responsibility. Field support may include analysis of information developed through authorized ERO activities; identification of trends, patterns, relationships, and intelligence gaps; research concerning local or regional intelligence issues; development of analytical products; and support for authorized information sharing between field offices and headquarters. Field assignments may require coordination with headquarters personnel, regional intelligence personnel, operational personnel, other field offices, and authorized law enforcement or intelligence partners. Placement of contractor personnel at a field location does not give the Government field personnel supervisory authority over contractor employees. Government personnel may communicate authorized mission requirements, priorities, information, and required outcomes. 13 ERO ONE – Intelligence Research Specialist Professional Support Services The contractor remains responsible for employee supervision, assignments, schedules, leave, performance management, and other employment matters. 10. Analytical Support to Operational Planning The contractor shall provide research and analytical support associated with authorized ERO operational planning requirements. Support may include background research, identification of relevant intelligence, analysis of trends or patterns, network or relationship analysis, review of geographic information, identification of intelligence gaps, and development of analytical findings concerning relevant risks, relationships, or considerations. IRS personnel may prepare intelligence summaries, analytical graphics, assessments, background products, and briefing materials that assist Government personnel in understanding available information. Contractor support to operational planning is analytical and advisory only. Contractor personnel shall not approve operational plans, select enforcement targets, determine whether enforcement action will occur, direct Government personnel, commit Government resources, or exercise operational command or control. 11. Briefings and Presentations Support The contractor shall prepare and, when requested, present intelligence briefings related to authorized requirements. Briefings may address analytical findings, emerging trends, threat information, intelligence gaps, network or relationship analysis, specialized research, significant developments, or other matters relevant to ERO intelligence requirements. IRS personnel shall present complex information in a clear, concise, organized, and professional manner appropriate for the intended Government audience. Briefings shall identify significant findings, relevant supporting information, material assumptions or limitations, and other analytical considerations necessary to understand the work performed. IRS personnel shall be prepared to explain the analytical basis for findings, respond to questions concerning research and analysis, and discuss significant information gaps or alternative analytical interpretations when appropriate. Contractor personnel shall identify their contractor status when presenting contractor-developed analysis when that status would otherwise be apparent. 14 ERO ONE – Intelligence Research Specialist Professional Support Services 12. Complex, Sensitive, and Emerging Intelligence Matters The contractor shall provide intelligence research and analytical support concerning complex, novel, sensitive, or rapidly developing matters within the scope of this SOW. These requirements may involve multiple subject areas, large volumes of information, incomplete or conflicting information, unfamiliar issues, compressed timelines, or circumstances requiring different analytical approaches. IRS personnel shall exercise sound analytical judgment, apply appropriate research methodologies and analytical techniques, conduct exploratory research, assess emerging developments, evaluate alternative explanations, identify potential implications, and prepare specialized studies or recommendations. When available information does not support a definitive analytical conclusion, the contractor shall clearly identify the uncertainty and explain the information limitations affecting the analysis. 15 ERO ONE – Intelligence Research Specialist Professional Support Services 5. Contractor Personnel and Staffing 1. Staffing Locations 16 ERO ONE – Intelligence Research Specialist Professional Support Services AOR N ame IRS FTEs Atlanta AOR 4 Boston AOR 3 Buffalo AOR 3 Chicago AOR 4 Dallas AOR 4 Denver AOR 3 Detroit AOR 3 El Paso AOR 5 Harlingen AOR 4 Houston AOR 4 Los Angeles AOR 5 Miami AOR 5 NOL AOR 5 NYC AOR 4 Newark AOR 3 Philadelphia AOR 3 Phoenix AOR 5 Salt Lake City AOR 3 San Antonio AOR 5 San Diego AOR 5 San Fran AOR 4 Seattle AOR 3 St. Paul AOR 3 Washington AOR 4 PCN - Washington DC 15 NCATC - Williston VT 12 17 ERO ONE – Intelligence Research Specialist Professional Support Services The Project Manager is separate from the 142 IRS FTE requirement and shall be locate