Treasury's IRS Awards $160M Contract for Expert Witness Services to Nittler Appraisal & Consulting
Contract Overview
Contract Amount: $160,367 ($160.4K)
Contractor: Nittler Appraisal & Consulting
Awarding Agency: Department of the Treasury
Start Date: 2023-09-25
End Date: 2028-09-24
Contract Duration: 1,826 days
Daily Burn Rate: $88/day
Competition Type: NOT COMPETED
Number of Offers Received: 1
Pricing Type: LABOR HOURS
Sector: Other
Official Description: EXPERT WITNESS - DAVID NITTLER
Place of Performance
Location: TAMPA, HILLSBOROUGH County, FLORIDA, 33601
State: Florida Government Spending
Plain-Language Summary
Department of the Treasury obligated $160,366.75 to NITTLER APPRAISAL & CONSULTING for work described as: EXPERT WITNESS - DAVID NITTLER Key points: 1. Significant contract value of $160.37 million over five years. 2. Sole-source award to Nittler Appraisal & Consulting raises questions about competition. 3. Services fall under 'All Other Professional, Scientific, and Technical Services,' a broad category. 4. Potential for high taxpayer impact due to the substantial financial commitment.
Value Assessment
Rating: questionable
The contract's value of $160.37 million for expert witness services is substantial. Benchmarking against similar contracts is difficult without more specific service details, but the lack of competition suggests potential overpricing.
Cost Per Unit: N/A
Competition Analysis
Competition Level: sole-source
This contract was awarded on a sole-source basis, meaning no other vendors were considered. This significantly limits price discovery and competitive pressure, potentially leading to higher costs for taxpayers.
Taxpayer Impact: The sole-source nature of this large contract means taxpayers may not be receiving the best possible price for these essential expert witness services.
Public Impact
Taxpayers may be overpaying for expert witness services due to the lack of competition. The broad category of services could mask inefficiencies or unnecessary spending. Long contract duration (5 years) limits flexibility to seek better value in the future.
Waste & Efficiency Indicators
Waste Risk Score: 88 / 10
Warning Flags
- Sole-source award
- Lack of competition
- Broad service category
- High contract value
Positive Signals
- Specific vendor expertise potentially met a critical need
- Clear contract duration and start/end dates
Sector Analysis
The 'All Other Professional, Scientific, and Technical Services' sector is vast and can encompass a wide range of specialized expertise. Spending benchmarks are difficult to establish without further detail on the specific nature of the expert witness services required by the IRS.
Small Business Impact
There is no indication that small businesses were involved in this procurement, as it was a sole-source award to a single entity.
Oversight & Accountability
Oversight is crucial for sole-source contracts of this magnitude. The IRS must ensure rigorous performance monitoring and justification for the continued sole-source arrangement to safeguard taxpayer funds.
Related Government Programs
- All Other Professional, Scientific, and Technical Services
- Department of the Treasury Contracting
- Internal Revenue Service Programs
Risk Flags
- Sole-source award lacks competitive pricing.
- Broad service category may obscure specific needs and costs.
- High value contract over five years limits future flexibility.
- Potential for taxpayer overpayment due to lack of competition.
Tags
all-other-professional-scientific-and-te, department-of-the-treasury, fl, purchase-order, 100k-plus
Frequently Asked Questions
What is this federal contract paying for?
Department of the Treasury awarded $160,366.75 to NITTLER APPRAISAL & CONSULTING. EXPERT WITNESS - DAVID NITTLER
Who is the contractor on this award?
The obligated recipient is NITTLER APPRAISAL & CONSULTING.
Which agency awarded this contract?
Awarding agency: Department of the Treasury (Internal Revenue Service).
What is the total obligated amount?
The obligated amount is $160,366.75.
What is the period of performance?
Start: 2023-09-25. End: 2028-09-24.
What specific expert witness services are being procured, and why are they uniquely provided by Nittler Appraisal & Consulting?
The contract specifies 'All Other Professional, Scientific, and Technical Services' for expert witness functions. Without detailed justification for the sole-source award, it's unclear if these services are truly unique to Nittler Appraisal & Consulting or if competitive bidding could have yielded better value. Further documentation is needed to understand the specific expertise and necessity.
What is the potential risk of inflated costs due to the sole-source nature of this $160 million contract?
The sole-source award inherently carries a significant risk of inflated costs. Without competitive bidding, there is no market pressure to ensure the most cost-effective pricing. The IRS must have robust internal controls and justification to ensure fair pricing, as taxpayers bear the financial burden of any inefficiencies.
How will the effectiveness of Nittler Appraisal & Consulting's services be measured over the five-year contract period?
Effectiveness measurement for expert witness services can be challenging. Key performance indicators should focus on the quality and impact of their testimony or reports, adherence to deadlines, and overall contribution to case resolution. Regular performance reviews and clear deliverables are essential for accountability.
Industry Classification
NAICS: Professional, Scientific, and Technical Services › Other Professional, Scientific, and Technical Services › All Other Professional, Scientific, and Technical 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
Address: 2325 LAZY LAKE DR, HARLINGEN, TX, 78550
Business Categories: Category Business, Small Business, Sole Proprietorship, Special Designations, U.S.-Owned Business
Financial Breakdown
Contract Ceiling: $160,367
Exercised Options: $160,367
Current Obligation: $160,367
Actual Outlays: $15,350
Contract Characteristics
Commercial Item: COMMERCIAL PRODUCTS/SERVICES PROCEDURES NOT USED
Timeline
Start Date: 2023-09-25
Current End Date: 2028-09-24
Potential End Date: 2028-09-24 08:43:34
Last Modified: 2026-04-08
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