Eckles David L

Eckles David L, a sole proprietorship based in Athens, Georgia, provides expert witness services and specialized tax law consulting to the Internal Revenue Service as a prime contractor, competing on a full-and-open, unset-aside basis and operating without subcontractors across all sixteen recent awards totaling $8.4 million in combined potential value.

The vendor's customer footprint is highly concentrated: the Internal Revenue Service accounts for 15 of 16 awards ($8.1 million combined potential value), with a single Department of Justice Tax Division award for $280 thousand completing the portfolio. All work flows through the IRS Chief Counsel office or DOJ Tax Division, with no subcontractor engagement. The vendor's capability set is narrow and deep — expert witness testimony, litigation support analysis, and economic evaluation in complex federal tax matters, with particular depth in micro-captive insurance taxation, risk management evaluation, and underwriter expertise. Recent representative awards include a $2.671 million definitive contract (May 2024) for micro-captive insurance risk management expert witness services; a $2.233 million definitive contract (June 2026, the most recent award) for general expert witness services with ultimate completion in June 2031; and a $427,971 definitive contract (August 2024) for micro-captive insurance and economist services supporting IRS Chief Counsel litigation. All contracts employ labor-hours pricing and are performance-period extensions or modifications of existing engagements rather than new competitive solicitations. The vendor's PSC coding is uniform: all 16 awards carry the "Support- Professional: Expert Witness" category under NAICS 541990 (Other Scientific and Technical Consulting Services).

Activity has been episodic but persistent — two awards in 2021, two in 2023, four in 2024, three in 2025, and two in 2026 — with three awards (combined potential value $1.1 million) facing ultimate completion within the next twenty-four months and therefore subject to recompete. The vendor has obligated $5.4 million of its $8.4 million combined potential value to date (64% burn rate), indicating active engagement across the portfolio. The vendor operates exclusively in the federal tax litigation and administration space with no diversification into other agency missions or service lines, positioning Eckles David L as a narrow but established specialist in IRS Chief Counsel's most complex micro-captive and enterprise tax cases.