[Protest of IRS Solicitation for Writing Services]

A firm protested an Internal Revenue Service (IRS) solicitation for the redesign and rewriting of certain taxpayer notices, contending that the solicitation should have been set aside for small business participation. GAO held that the IRS reasonably decided not to set the procurement aside for exclusive small business participation, since there was no expectation that it would receive proposals from more than one responsible small business. Accordingly, the protest was denied.