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Ambiguous Instructions Give Disqualified Offeror A Second Chance

Client Alert | less than 1 min read | 06.12.07

The Court of Federal Claims in Heritage of Am., LLC v. U.S. (May 31, 2007) set aside a disqualification of an offeror when the solicitation instructions were unclear about the coverage and labor rates required in the multiple regions solicited, requiring a recompetition with unambiguous instructions. In the prior, related GAO protest, GAO had refused to consider this issue because it was "untimely," but Judge George Miller in this opinion joins the solid majority of the CFC judges holding that GAO timeliness requirements are inapplicable in court protests.

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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....