The Internal Revenue Service is seeking sources to provide access to a real-time database with nationwide current and historical real estate market transactions for commercial property valuation research. This is a market research notice only, not a solicitation for bids or proposals. Responses are due by 12:00 pm EST on 06/04/2026, submitted via email to specified contacts. The government is particularly interested in qualified small businesses, including 8(a), SDVOSB, HUBZone, WOSB, and other small business categories. No budget amount or performance location is specified in this notice.