James Tyler Leverty

James Tyler Leverty, a Madison, Wisconsin-based sole proprietorship, provides expert witness and forensic accounting services to the Internal Revenue Service as a prime contractor on a portfolio of labor-hours contracts with no set-aside designations. All sixteen recent awards fund IRS litigation support, tax enforcement, and Chief Counsel operations, with no subcontract or teaming activity.

Leverty's customer concentration is absolute — the Department of the Treasury's Internal Revenue Service accounts for 100% of awards and combined potential value across the entire footprint. The vendor operates exclusively for the IRS, with sixteen contracts spanning expert witness testimony, forensic accounting, litigation support for IRS audit defense, tax abatement assistance, and specialized analysis of micro-captive insurance arrangements and risk management matters. The IRS Chief Counsel Branch is the primary contracting entity. Recent representative work includes a $1.096 million definitive contract awarded July 8, 2026 (place of performance Salt Lake City, Utah, term through July 7, 2031) for expert witness services on a labor-hours basis; a $309.440 million definitive contract awarded August 16, 2024 (Madison location, term through August 15, 2029) covering IRS audit defense litigation support and forensic accounting; and a $249.569 million purchase order awarded May 6, 2026 (Madison, term through May 5, 2031) for expert witness services focused on micro-captive insurance matters. All contracts carry labor-hours pricing and five-year performance periods extending primarily through 2029 or 2030, with one contract completion at March 9, 2026 representing a closeout modification.

Award activity has been steady but recently declining — five awards in 2023, six in 2024, two in 2025, and three in 2026 year-to-date — with only one contract (valued at $54 thousand) reaching ultimate completion within the next twenty-four months and therefore facing recompete exposure. The combined potential value across all sixteen awards is $4.1 million, of which $2.9 million (71%) has been obligated. Leverty holds no seats on federal IDIQs, GWACs, or agency-wide vehicles; each award is a standalone definitive contract or purchase order directly with the IRS. The vendor's NAICS concentration reflects expert services framing, with twelve awards categorized under Other Scientific and Technical Consulting Services and all sixteen awards carrying the same PSC code (Support — Professional: Expert Witness).