Russell, David T

Russell, David T, a Los Angeles-based sole proprietorship, provides expert witness services and forensic accounting analysis to the federal government exclusively as a prime contractor competing under full and open procurement with no set-aside designations. The vendor specializes in complex financial analysis, litigation support, and insurance operations evaluation, with a concentrated customer base anchored entirely to the Internal Revenue Service (IRS) and the Department of Justice Civil Division.

The vendor's capability portfolio centers on expert witness testimony and forensic accounting for federal tax litigation and enforcement. Representative work includes a $4.281 million definitive contract awarded by IRS Chief Counsel on February 27, 2026, for expert witness services exercising Phases III, IV, and V across multiple dockets (labor-hours, ultimate completion February 26, 2031); a $1.679 million definitive contract awarded by the IRS on July 2, 2026, for subject matter expert support services (labor-hours, through July 1, 2031); and a $347,375 purchase order from IRS Chief Counsel on April 3, 2026, for litigation support and expert witness testimony (labor-hours, through April 2, 2031). Additional recent awards from the IRS include $345,680, $319,200, and $302,596 purchase orders and definitive contracts for micro-captive insurance evaluation, insurance operations assessment, and risk management analysis. The Department of Justice Civil Division has awarded two purchase orders totaling $375 thousand (December 10, 2025, through December 31, 2027, time-and-materials) for expert witness support on litigation matters. A single $16,800 purchase order from the Bureau of Land Management Idaho Region (June 1, 2025, through October 31, 2025) represents minor diversification outside the vendor's core IRS-DOJ footprint.

Customer concentration is extreme: the IRS accounts for 29 of 32 awards and $11.3 million of the $11.7 million combined potential value across all awards, representing 97% of dollars. The Department of Justice Civil Division holds 2 awards worth $375 thousand, and the Bureau of Land Management holds 1 award worth $17 thousand. The vendor has served three distinct federal agencies total. Combined dollars obligated stand at $9.2 million, or 79% of combined potential value, indicating substantial performance on existing contracts. Recompete exposure in the next twenty-four months is eight awards with combined potential value $1.7 million. Activity has grown modestly year over year — three awards in 2022 to six in 2025 — with four awards in 2026 to date. The vendor operates without subcontractors and carries no identified vehicle positions (GWACs, IDIQs, or BPAs); all work flows through definitive contracts and purchase orders awarded directly by contracting officers. Russell, David T's SAM.gov registration extends through September 2026. Place of performance is Los Angeles, California, with some engagement in Phoenix, Arizona, and Boise, Idaho, depending on the specific litigation matter.