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Agencies Abuse Sole-Source Process

Client Alert | less than 1 min read | 02.20.13

On the heels of the CFC in Innovation Dev. Enters. of Am., Inc. v. U.S. (Jan. 29, 2013) finding that the Air Force had done zero advance planning before improperly justifying retention of the multiyear incumbent on a sole-source basis, the GAO issued its study faulting DOD more generally. In reviewing eight large sole-source awards, GAO found that DOD in six of them had failed to adhere to the recently tightened FAR requirements for sole-source buys.


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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....