IRS Awards $345,920 Contract for Expert Witness Services in Electrical and Electronic Systems
Contract Overview
Contract Amount: $345,920 ($345.9K)
Contractor: J. B. Shepherd & Company, Inc
Awarding Agency: Department of the Treasury
Start Date: 2025-07-14
End Date: 2030-07-13
Contract Duration: 1,825 days
Daily Burn Rate: $190/day
Competition Type: NOT COMPETED
Number of Offers Received: 1
Pricing Type: LABOR HOURS
Sector: Other
Official Description: EXPERT WITNESS SERVICES FOR ELECTRICAL AND ELECTRONIC SYSTEMS. TRACS0003653 APPROVED ON JULY 7 2025.
Place of Performance
Location: TALLAHASSEE, LEON County, FLORIDA, 32308
State: Florida Government Spending
Plain-Language Summary
Department of the Treasury obligated $345,920.3 to J. B. SHEPHERD & COMPANY, INC for work described as: EXPERT WITNESS SERVICES FOR ELECTRICAL AND ELECTRONIC SYSTEMS. TRACS0003653 APPROVED ON JULY 7 2025. Key points: 1. Contract awarded to J. B. Shepherd & Company, Inc. for expert witness services. 2. Services cover electrical and electronic systems, with a focus on IRS needs. 3. The contract duration is 5 years, ending July 13, 2030. 4. The award value is $345,920.30. 5. The contract was not competed.
Value Assessment
Rating: questionable
The contract value of $345,920.30 over five years appears low for specialized expert witness services. Benchmarking against similar contracts for engineering or legal consulting services is difficult without more specific details on the scope of work.
Cost Per Unit: N/A
Competition Analysis
Competition Level: sole-source
This contract was not competed, indicating a sole-source award. This limits price discovery and potentially leads to higher costs for taxpayers as competitive pressures are absent.
Taxpayer Impact: The lack of competition may result in the government paying more than necessary for these specialized services.
Public Impact
Taxpayers may be subject to higher costs due to the sole-source nature of the award. The IRS will receive specialized expertise for electrical and electronic systems cases. The contract duration of five years provides stability for IRS legal support. The specific expertise required suggests complex cases within the IRS's purview.
Waste & Efficiency Indicators
Waste Risk Score: 50 / 10
Warning Flags
- Lack of competition
- Potential for overpayment due to sole-source award
Positive Signals
- Award to a specific company for needed expertise
- Long-term contract provides stability
Sector Analysis
Engineering services, particularly expert witness testimony in specialized fields like electrical and electronic systems, are crucial for complex legal and regulatory matters. Spending in this sector can vary widely based on the nature of cases and the expertise required.
Small Business Impact
There is no indication that small businesses were involved in this procurement, as it was awarded sole-source to J. B. Shepherd & Company, Inc.
Oversight & Accountability
The sole-source nature of this award warrants scrutiny to ensure the IRS obtained fair value and that competition was appropriately waived.
Related Government Programs
- Engineering Services
- Department of the Treasury Contracting
- Internal Revenue Service Programs
Risk Flags
- Sole-source award limits competition and price discovery.
- Potential for inflated costs due to lack of competitive bidding.
- Need for robust oversight to ensure fair value.
- Limited transparency on the justification for sole-source procurement.
Tags
engineering-services, department-of-the-treasury, fl, definitive-contract, 100k-plus
Frequently Asked Questions
What is this federal contract paying for?
Department of the Treasury awarded $345,920.3 to J. B. SHEPHERD & COMPANY, INC. EXPERT WITNESS SERVICES FOR ELECTRICAL AND ELECTRONIC SYSTEMS. TRACS0003653 APPROVED ON JULY 7 2025.
Who is the contractor on this award?
The obligated recipient is J. B. SHEPHERD & COMPANY, INC.
Which agency awarded this contract?
Awarding agency: Department of the Treasury (Internal Revenue Service).
What is the total obligated amount?
The obligated amount is $345,920.3.
What is the period of performance?
Start: 2025-07-14. End: 2030-07-13.
What specific criteria justified the sole-source award for these expert witness services, and were alternative competitive methods considered?
The justification for a sole-source award typically involves unique capabilities, specialized knowledge, or urgent needs that only one vendor can meet. For expert witness services, this could stem from a highly specific technical niche or prior established expertise with the IRS's unique case types. A thorough review would confirm if these conditions were met and if any market research was conducted to ensure no other qualified sources existed or could be developed within a reasonable timeframe.
How does the pricing structure (labor hours) compare to industry benchmarks for similar expert witness engagements, considering the lack of competition?
Without competitive bids, it's challenging to establish a precise benchmark. However, the IRS should have internal or external data on typical rates for electrical and electronic engineering expert witnesses. The contracted rates should be reviewed against these benchmarks, considering the vendor's qualifications and the complexity of anticipated cases. Any significant deviation from market rates would raise concerns about value for money.
What is the potential impact on IRS case outcomes and efficiency given the reliance on a single provider for this specialized expertise?
Reliance on a single provider can ensure continuity and deep institutional knowledge of the IRS's specific needs and past cases. However, it also carries risks if the provider's performance declines or if their availability becomes an issue. The IRS should have performance metrics and contingency plans in place to mitigate these risks and ensure consistent, high-quality support for their legal proceedings.
Industry Classification
NAICS: Professional, Scientific, and Technical Services › Architectural, Engineering, and Related Services › Engineering Services
Product/Service Code: SUPPORT SVCS (PROF, ADMIN, MGMT) › PROFESSIONAL SERVICES
Competition & Pricing
Extent Competed: NOT COMPETED
Solicitation Procedures: ONLY ONE SOURCE
Offers Received: 1
Pricing Type: LABOR HOURS (Z)
Evaluated Preference: NONE
Contractor Details
Parent Company: J. B. Shepherd & Company Inc
Address: 2012 N POINT BLVD STE B, TALLAHASSEE, FL, 32308
Business Categories: Category Business, Corporate Entity Not Tax Exempt, Self-Certified Small Disadvantaged Business, Small Business, Special Designations, U.S.-Owned Business
Financial Breakdown
Contract Ceiling: $345,920
Exercised Options: $345,920
Current Obligation: $345,920
Actual Outlays: $117,228
Contract Characteristics
Multi-Year Contract: Yes
Commercial Item: COMMERCIAL PRODUCTS/SERVICES PROCEDURES NOT USED
Cost or Pricing Data: NO
Timeline
Start Date: 2025-07-14
Current End Date: 2030-07-13
Potential End Date: 2030-07-13 09:51:32
Last Modified: 2026-04-02
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