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Claim Precluded When Not Raised in Earlier Litigation

Client Alert | less than 1 min read | 10.31.12

In Bowers Inv. Co. v. U.S. (Oct. 15, 2012), the Federal Circuit held that a contractor, by not raising it in a previously litigated claim, was foreclosed from arguing an alternative theory for relief separately certified but arising out of the same transaction. The court's broad language that there is a "presumption that all claims arising from the same contract should be brought together" could be seized upon by the government when contractors file multiple claims under a single contract.


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Client Alert | 3 min read | 10.10.25

New Post Appeals Mediation Pilot Program

On October 1, 2025, the IRS Independent Office of Appeals launched a two-year pilot program to make Post Appeals Mediation (PAM) more attractive and accessible to taxpayers. See IRS Announcement 2025-10. The new PAM pilot program offers taxpayers the opportunity to be assigned to a new Appeals team, which is otherwise unconnected to the underlying case, who will represent the original Appeals team in the mediation session. The assignment of the new Appeals team does not begin a new appeals process but rather is intended to help facilitate an expedited and impartial look at the underlying case with the goal of further exploring all potential paths to resolution prior to litigation....