Robert Costello Arbitration Services, LLC

Robert Costello Arbitration Services, LLC, a for-profit sole proprietorship based in Geneva, Illinois, provides arbitration and alternative dispute resolution services to the Internal Revenue Service as a prime contractor, competing full-and-open without set-aside designations. The vendor operates as an individual arbitrator practice delivering tax dispute resolution and grievance adjudication services under labor-hours and firm fixed-price purchase orders.

Customer concentration is near-total: the IRS accounts for 12 of 13 awards and $92 thousand of $95 thousand combined potential value, with a single Federal Aviation Administration award of $3 thousand rounding out the active customer base. All work is classified under PSC Support–Professional: Legal, with NAICS spread across Professional Organizations (6 awards), All Other Business Support Services (3 awards), and Offices of Lawyers (2 awards).

Recent representative work includes a $7,875 firm fixed-price purchase order awarded by the IRS on March 4, 2026, for arbitration services related to active litigation, with performance extended through September 8, 2026; an $11,250 competitive award from August 2025 for arbitration services supporting tax dispute resolution; a $14,775 labor-hours award from July 2024 for court reporter services during an IRS arbitration hearing held July 23–25, 2024, under a statutorily authorized collective bargaining agreement; and an $18,150 award from January 2024 for comprehensive arbitration support including virtual and in-person hearings and post-hearing case review. Purchase order values across the portfolio range from $750 to $18,150, with no subcontractors or sub-award footprint documented.

Activity shows three awards in 2023, five in 2024, and four in 2025, with a single award year-to-date in 2026. Two awards (combined potential value $19 thousand) complete in the next twenty-four months. Combined dollars obligated total $55 thousand, representing 58% of combined potential value across the thirteen awards. The vendor's federal footprint is narrow, specialized, and entirely IRS-dependent; competitive differentiation rests on individual arbitrator credibility and availability rather than organizational scale or vehicle positioning.