Tankersley Michael

Tankersley Michael, a sole proprietorship based in Lewisburg, Tennessee, provides expert witness services and real estate valuation analysis to the Internal Revenue Service as a full-and-open prime contractor, with no subcontract involvement or set-aside participation across its federal footprint.

The vendor's customer concentration is extreme: 21 of 22 awards ($3.9 million combined potential value, 100% of portfolio dollars) flow from the IRS Chief Counsel's office, with a single outlier $2,000 award from the Department of the Interior Fish and Wildlife Service Region 4. All work is structured as labor-hour purchase orders ranging from $42,295 to $877,461 in ceiling value, with performance periods typically spanning three to five years. Representative engagements include a $877,461 definitive contract (August 2025–August 2030) for expert witness services across economic damages calculations, tax regulation compliance, and conservation easement valuations; a $254,941 purchase order (April 2026–April 2031) supporting IRS Chief Counsel litigation on complex property valuations and tax compliance; and multiple conservation easement valuation engagements at $249,633 each (July 2025–June 2030 cycle). The vendor's NAICS footprint centers on Offices of Real Estate Appraisers (17 of 22 awards) and All Other Professional, Scientific, and Technical Services (4 awards), with PSC coding dominated by Support–Professional: Expert Witness (21 awards). Work is performed in Lewisburg, Tennessee, Knoxville, Tennessee, and Birmingham, Alabama.

Activity has been volatile: seven awards in 2022, six in 2023, one in 2024, five in 2025 (including three simultaneous conservation easement contracts in June–July 2025), and one in 2026. Four awards with combined potential value $471,000 face ultimate completion inside the next twenty-four months. Combined dollars obligated across all awards total $2.6 million (67% of combined potential value), indicating partial drawdown across the active contract portfolio. Tankersley Michael has maintained a consistent working relationship with IRS Chief Counsel since at least 2010, operating exclusively as a prime contractor without IDV participation, vehicle seats, or subcontract relationships. The vendor's specialized expertise in conservation easement valuation, real estate appraisal, forensic accounting analysis, and economic damages calculations positions it as a dedicated litigation-support resource for the IRS's tax enforcement and Chief Counsel operations.

Real Estate Appraisals