The IRS seeks qualified contractors to provide independent business valuation and appraisal services for a federal estate tax examination, specifically determining the fair market value of a 100% interest in an entity that holds a 2% minority interest in an NFL franchise as of February 7, 2023. Performance will be in Chicago, Illinois. The work is divided into three phases: research and analysis with a preliminary value, a full narrative appraisal report, and review, rebuttal, protest, and appeals support, priced under separate CLINs on a firm-fixed-price basis with authorized travel and miscellaneous expenses. Offerors must propose qualified experts with credentials such as CFA, AVA, ABV, ABAR, or ASA and demonstrate relevant experience in complex equity valuation, including minority/noncontrolling interests and professional sports franchise valuations. Quotations must include contractor information, technical qualifications, pricing per CLIN, and any exceptions to the Statement of Work.