The following commentary comes from an independent investor or market observer as part of TheStreet's guest contributor program, which is separate from the company's news coverage.NEW YORK ( Insider Monkey) -- Goldman Sachs published a report entitled "Americas: Technology: IT Services" on Jan. 11. The report isn't publicly available but we will discuss its main points. In their report, Julio C. Quinteros Jr., Vincent Lin, Roman Leal and Geo John are defensive for the IT services sector in the year 2012. Goldman Sachs ( GS) is concerned about the "current macro backdrop, with expectations for a slower global growth clouding visibility as we head onto 2012." They have concentrated on stocks that are U.S.-based, mentioning a number of buy- and sell-rated stocks. Here are Goldman Sachs' sell-rated stocks.