Opportunity
SAM #26-35428
IRS Sole Source Procurement for Certified Fraud Examiner Training and Certification Services
Buyer
Internal Revenue Service
Posted
August 31, 2026
Respond By
September 03, 2026
Identifier
26-35428
NAICS
611430
This opportunity is for the IRS Criminal Investigation (CI) Workforce Development Program Office to procure Certified Fraud Examiner (CFE) training and certification services from the Association of Certified Fraud Examiners (ACFE). - Sole source procurement to ACFE for professional and management development training (NAICS 611430) - Services include virtual instructor-led CFE Exam Review Courses, student assessments, certification exam administration, and access to ACFE's global anti-fraud community - Training is for IRS CI special agents and investigative staff - Contract period is a base year plus four one-year option periods (total up to 60 months) - ACFE is the only vendor and OEM mentioned; globally recognized CFE certification is required - Emphasis on quality control, security, and Section 508 accessibility compliance - Justified under FAR 6.302-1 (only one responsible source) and processed under FAR 13.501 (special documentation) - No competing vendors or products identified; only ACFE can meet the requirements - Estimated contract value likely in the low to mid six figures, depending on number of participants and option years
Description
NOTICE OF INTENT TO AWARD TO SOLE SOURCE
Project Title: Fraud Examiner Training and Certification
Announcement Number: 26-35428
The Internal Revenue Service (IRS) hereby submits a notice of intent to award a sole source cost reimbursement purchase order to the Association of Certified Fraud Examiners (AFCE) Incorporated. AFCE is another than small business The NAICS code for this procurement is 611430, the description is professional and management development training services.
The Internal Revenue Service (IRS) Criminal Investigation (CI), Strategy, Workforce Development (WFD) Program Office requires, the acquisition of contractor services for the training and certification of Certified Fraud Examiners. The Internal Revenue Service – Criminal Investigation (CI) is the law enforcement arm of the Internal Revenue Service (IRS). CI is charged with the enforcement of the federal income tax statutes. CI's top priority is the investigation of violations of the federal income tax law.
Additionally, CI special agents lend their financial investigative expertise to fraud investigations, money laundering and other illicit acts in conjunction with other law enforcement agencies within the United States and internationally.
In order for its special agents and other investigative staff to effectively meets its mission requirements in the investigation and prosecution of illicit actors involved in fraud and other criminal acts, it is necessary for the investigators to obtain a globally recognized certification in the investigation of fraudulent schemes and financial crime prevention, as well as develop a large community of public and private sector resources that can be leveraged by CI’s investigative staff. The Certified Fraud Examiner Certification provided by the Association of Certified Fraud Examiners (ACFE), provides the necessary globally recognized certification as well as access to the 90,000+ members of the ACFE’s global anti-fraud and financial crime prevention community to assist CI in successfully meeting its investigative mission.
The vendor will provide virtual on-line training, review, and certification testing. The planned period of performance for this requirement is a base year consisting of twelve months, and four-one-year options totaling another 48 months.
The authority permitting this sole source procurement without full and open competition is prescribed by FAR 6.302-1 titled “Only one responsible source and no other supplies or services will satisfy agency requirements”. This action will be processed under FAR 13.501 titled “Special Documentation requirements”.
This notice serves as a Notice of Intent to award a purchase order and is NOT a request for quotes (RFQs). Requests for capability briefings will not be considered. A RFQ will not be publicly posted and requests for copies of an RFQ shall not be honored or acknowledged. A determination by the Government not to compete this proposed action based upon responses to this notice is solely within the discretion of the Government. Information received will be considered solely for the purpose of determining whether conducting a competitive procurement is in the best interest of the Government. The Government will not be responsible for any costs incurred by responding to this notice.
Those responsible sources that believe they can perform these services in their entirety must submit a written notification of interest and capability statement by 9/3/2026.
All information submitted shall support your firm’s capabilities to provide all the required services and shall be furnished at no cost or obligation to the Government. Responses shall be submitted via email to the following address: bryan.l.davis@irs.gov. Telephone requests or inquiries will not be accepted.
Office of Procurement Operations
200 N High St.
Columbus, OH 43215-2463
Attachment 1: Performance Work Statement