A23 JA_Redacted.pdf

This document is a Sole Source Justification form from the Defense Finance and Accounting Service (DFAS) for acquiring a specialized online legal research tool. The procurement is for a web-based tax research application compatible with Windows 10 and Microsoft Office, requiring comprehensive coverage of Federal Tax Statutes, State Tax Statutes (all 50 states), International Tax Laws, IRS Rules, and Guidance. The tool must provide access to current and archived tax statutes, Revenue Rulings, IRS Office of Chief Counsel Decisions, and enable search capabilities for tax-related materials across federal and state jurisdictions.

The required delivery date is 12/1/2025, and the procurement is being conducted by the DFAS Office of General Counsel, Military and Civilian Pay Law Directorate. The justification cites FAR 8.405-6(a)(1)(i)(B) as the statutory authority, indicating the service is unique or highly specialized. DFAS will continue to monitor the market for alternative tax legal research solutions, and market research was conducted with an RFI posted on SAM.gov to explore potential sources for this specialized research platform.