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Agency Failure to Consider Proposal Differences Invalidates Award

Client Alert | less than 1 min read | 07.06.11

In One Largo Metro LLC (June 20, 2011), GAO sustained three protests to a best value procurement for office space for HHS when GSA evaluated one of the technical subfactors in a manner inconsistent with the solicitation and failed to consider meaningfully the evaluated differences in the proposals. Regarding the latter protest ground, the source selection official, by disregarding the recommendations of the lower-level evaluators without explanation, did not conduct a well documented, meaningful consideration of the identified technical differences between the proposals and instead based her decision on a mechanical comparison of the subfactor ratings assigned by the lower-level evaluators.

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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....