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Agency Acceptably Disqualifies Offeror For Refusal To Wall Off Employee

Client Alert | 1 min read | 03.26.09

In Kellogg Brown & Root Servs., Inc. (Feb. 23, 2009), the agency excluded KBR from two future Army task order competitions when the agency's CO had inadvertently forwarded source selection sensitive and contractor proprietary information to KBR's contracts manager and program manager and KBR later refused to "wall off" or isolate the project manager from the task order competitions. GAO upheld the exclusion, even though the agency admitted that it could not definitively conclude that KBR had actually obtained an unfair competitive advantage and even though the company had taken steps to permanently delete the sensitive information from its computers and email servers and the program manager had signed a sworn statement that he had not retained the sensitive information and could not remember the contents of the email.

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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....