Toby Feldman Inc.

Toby Feldman Inc., a woman-owned small business subchapter S corporation based in New York City, operates as a prime contractor delivering in-person and remote court reporting, deposition transcription, and verbatim legal documentation services exclusively to the Internal Revenue Service, with approximately 100 purchase orders issued annually under a stable blanket purchase agreement vehicle.

The vendor is a specialized court reporting firm with over 35 years of industry experience. Its capability footprint centers on court reporter services for depositions, witness interviews, arbitration hearings, functional interviews, Equal Employment Opportunity Commission proceedings, and transcription of audio and video files. All work supports IRS litigation discovery, administrative proceedings, tax administration enforcement, and Chief Counsel critical mission activities. Representative recent work includes a $13,070 Total Small Business set-aside purchase order (January 2026) for deposition court reporting in New York; a $10,882.50 Total Small Business set-aside for three-day in-person court reporter services in Seattle, Washington (February 2025); and a $17,786.56 Total Small Business set-aside for ongoing court reporting services (August 2024). Toby Feldman Inc. competes under both Total Small Business set-asides and full-and-open designations, with set-asides characterizing approximately 40 percent of recent awards.

Customer concentration is extreme and stable. The IRS accounts for 947 of the vendor's 1,000 total awards (97% of award count) and $1.7 million of combined potential value across the portfolio. The Equal Employment Opportunity Commission (21 awards, $172 thousand) and the Social Security Administration (3 awards, $11 thousand) represent marginal secondary customers. The remaining federal agencies—Environmental Protection Agency, Department of Transportation Federal Aviation Administration Southwestern Region, Department of Housing and Urban Development—collectively represent fewer than five awards.

The vendor operates entirely through a single blanket purchase agreement vehicle: TIRMS12S00005 (IRS), which carries 26 documented task orders in the source data and has generated the vendor's entire award stream. The vehicle operates as a standing IRS procurement mechanism for court reporter services issued as individual purchase orders rather than as a consolidated IDIQ or BPA with published ceiling values.

Activity trajectory shows volume stability with modest recent decline. The vendor averaged 102 awards annually from 2022 through 2024 (104, 102, and 111 respectively), then dropped to 85 awards in 2025 and 29 as of the latest snapshot in 2026 (source date 2026-10-15). The recompete exposure in the next twenty-four months is negligible—only one award with combined potential value of $7 thousand faces completion in that window. The vendor carries no identifiable subcontractor footprint; all awards are performed as prime.

Award magnitude clustering is tight and predictable. Individual purchase orders range from $375 to $17,786.56, with modal values in the $1,000 to $6,000 range reflecting the per-event or per-day nature of court reporting engagements. Combined potential value across the entire portfolio stands at $2 million, with $1.9 million obligated (94% utilization). The vendor's federal footprint is exceptionally narrow: NAICS 561492 (Court Reporting and Stenotype Services) represents 955 of the 1,000 awards; PSC code J0018 (Support—Administrative: Court Reporting) represents 942 awards.

Toby Feldman Inc. operates in a market of one with respect to customer concentration and possesses no visible pipeline to agencies beyond the IRS and marginal EEOC and Social Security Administration referrals. The blanket purchase agreement with the IRS is the sole vehicle supporting all federal activity, and the vendor's specialization is absolute—court reporting and transcription services with no adjacent service lines or geographic diversification beyond remote and in-person capability across multiple states.