Intent to Sole Source Notice for Comprehensive Research Services

INTENT TO SOLE SOURCE – The Department of the Treasury (USDT), Internal Revenue Services (IRS), Office of Procurement Operations intends to award an interim short-term firm-fixed price sole source contract to West Publishing Corporation; 2900 Ames Crossing Rd Ste 100 Eagan, Minnesota 55121-2498 for the following services: Tax Research Services. The authority for this action is Federal Acquisition Regulation (FAR) 6.302-1(a)(2)(ii). The period of performance is anticipated to be: six (6) months for the base period with two (2) three-month options. Base period of performance dates from 01 January 2026 through 30 June 2026.

The proposed procurement is for the purchase of Tax Research Services for standardized, consistent electronic research services to employees throughout the country. The IRS has a wide range of diverse users with different, unique tax, legal, business and news research requirements. The principal use of electronic research services is to complete a full analysis of a tax return, whether as part of the audit process, collection process, or assistance process. This improves the quality of cases, assists in the fair application of the laws, and helps frontline assistors resolve taxpayer questions. Users of these research materials are primarily: Taxpayer Resolution Representatives, Customer Service Representatives, Revenue Officers, Revenue Agents, International Agents, Attorneys, Employment Tax Personnel, Tax Compliance Officers, Appeals Officers, Estate and Gift Tax Attorneys, Employee Plans Specialists, Exempt Organizations Specialists, and Librarians.

The North American Industry Classification System (NAICS) code for this procurement is 519290 with a size standard of 1000 employees.

No solicitation package will be issued. This notice of intent is not a request for competitive quotes; however, interested parties may identify their interest and capability to respond to this requirement. The Government will consider responses received by 12:00pm Eastern on December 22, 2025. Inquiries will only be accepted via email to Philip J. Ward at Philip.J.Ward3@irs.gov .

A determination by the Government not to compete the proposed procurement based upon responses to this notice is solely within the discretion of the Government. Information received will normally be considered solely for determining whether to conduct a competitive procurement in the future.

Responses shall include, at a minimum, the following information:

1. The name of your company;

2. Company Unique Entity ID (UEI);

3. Point of Contact, and secondary contact, information;

4. The specific tax research services that your company offers that fulfills the same function as the items to be included on this order or evidence that your company is capable of providing the specific items mentioned above; and,

5. A description of that product(s) and its overall capabilities.

It is your responsibility to demonstrate how your product(s) is capable of providing the same functionality that exists with the products mentioned above. The Government will not seek additional information from your company if you fail to provide sufficient evidence of having a product capable of meeting the Government's needs.

A determination by the Government not to compete the proposed acquisition based upon responses to this notice is solely within the discretion of the Government's Contracting Officer. Information received will normally be considered solely for the purpose of determining whether to conduct a competitive procurement.