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A-76 Mix And Match Faulted By GAO

Client Alert | less than 1 min read | 08.16.04

In Career Quest (Aug. 2, 2004), GAO sustained a protest of the GSA's decision under OMB Circular A-76 that it was more economical to continue performance of services in-house at the National Customer Support Center, as the agency evaluated the in-house offeror's technical performance plan based on a higher level of staffing than the same offeror included in its cost of performance. Inconsistencies between in-house offerors' staffing levels for compliance with work requirements and those it uses for calculating the cost of performance remain a persistent problem in A-76 competitions, and this decision sends the message that GAO will be alert to such shell games.

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Client Alert | 3 min read | 07.13.26

Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine

Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below....