Professional Business Valuation and Appraisal Services (AMENEDED)

Professional Business Valuation and Appraisal Services

***Amended Notice***

This soliciation is amended to include: Offerors are required to comply with Treasury APU 26-01(attached to this solicitation) in its’ entirety. The Initial Staffing Plan (APU 26-01attachment 1) must be included with your submission. Upon award, the Monthly Workforce Report (APU 26-01 Attachment 2) is required to be submitted with your monthly invoice; however, submission is required monthly regardless of the award’s actual billing cycle.

Pages 16–21 of the Document attached titled Amended mandatory clauses and provisions have been amended to incorporate the requirements of Treasury APU 26-01.

Offerors are required to comply with Treasury APU 26-01 in its entirety. The Initial Staffing Plan (APU 26-01, Attachment 1) is a required proposal submission and must be completed and emailed to the Contract Specialist, Tatanisha L. McCall, at Tatanisha.L.McCall@irs.gov no later than the close of business on the solicitation closing date.

Upon contract award, the successful contractor shall submit the Monthly Workforce Report (APU 26-01, Attachment 2) with each monthly invoice. Submission of the Monthly Workforce Report is required each month regardless of the contract's actual billing cycle.

The Internal Revenue Service (IRS) is soliciting quotations from qualified contractors to provide independent professional business valuation and appraisal services in support of a Federal estate tax examination.

The requirement involves determining the fair market value (FMV) of a 100% interest in an entity that holds a 2% minority interest in a National Football League (NFL) franchise. The applicable valuation date is February 7, 2023, and the anticipated location of performance is Chicago, Illinois.

The contractor shall provide the services described in the attached Statement of Work (SOW). The requirement is divided into the following phases:

Phase 1 – Research and Analysis:
The Expert shall conduct independent research and analysis to determine the fair market value of the subject equity interest and provide a preliminary value.

Phase 2 – Full Narrative Appraisal Report:
The Expert shall prepare a Full Independent Narrative Appraisal Report stating the fair market value of the subject interest based on the information available.

Phase 3 – Review, Rebuttal, Protest, and Appeals Support:
The Expert shall review the taxpayer's appraisal report(s), provide written analysis, and, when ordered, review and evaluate taxpayer protests or rebuttals and provide consultation and Appeals support.
The solicitation includes five corresponding CLINs:

• CLIN 0001 – Phase 1 – Research and Analysis
• CLIN 0002 – Phase 2 – Full Narrative Appraisal Report
• CLIN 0003 – Phase 3 – Review, Rebuttal, Protest, and Appeals Support
• CLIN 0004 – Travel – Authorized Travel
• CLIN 0005 – Miscellaneous Expenses – Authorized Miscellaneous Expenses

The Government intends for expert services to be priced on a firm-fixed-price basis, with authorized travel and miscellaneous expenses handled in accordance with the requirements of the SOW.

Quote Submission Requirements

Interested offerors shall submit a complete quotation containing sufficient information for the Government to evaluate the offeror's ability to successfully perform the requirement. At a minimum, quotations shall include:

1. Contractor Information: Legal business name, address, UEI, CAGE Code (if applicable), point of contact, telephone number, email address, business size/socioeconomic status, and confirmation of active SAM.gov registration.
2. Technical Qualifications and Experience: Identify the proposed Expert(s), professional credentials, and relevant experience. The SOW identifies applicable credentials as including CFA, AVA, ABV, ABAR, or ASA. Offerors should demonstrate relevant experience in business/equity valuation, professional sports franchise valuation or similarly complex privately held interests, minority/noncontrolling interests, and applicable lack-of-control and lack-of-marketability considerations.
3. Price Quote: Provide pricing for each applicable CLIN. Pricing for the professional appraisal services shall be submitted on a firm-fixed-price basis. Authorized travel and miscellaneous expenses shall be separately identified in accordance with the SOW.
4. Exceptions/Assumptions: Clearly identify any exceptions, assumptions, or requested deviations from the Statement of Work or other solicitation requirements.

Submission of Quotes

Quotes shall be submitted electronically by Sep 08, 2026 06:00 am CDT to the Contract Specialist Tatanisha Mccall ,Tatanisha.l.mccall@irs.gov. 

Offerors are responsible for ensuring that their complete quotation is received by the solicitation closing date and time.

The Statement of Work and applicable solicitation provisions and clauses are attached and incorporated into this solicitation. Offerors should review all attachments in their entirety before submitting a quotation.