CFC Rejects Taxes Clause as Basis for Recovering Environmental Remediation Costs
Client Alert | 1 min read | 01.25.13
On January 13, the Court of Federal Claims in Shell Oil Co. v. U.S. held (1) the government was not liable for CERCLA environmental cleanup costs under the "Taxes" clause in certain World War II-era contracts; and (2) even if the "Taxes" clause had provided for indemnification, any indemnification rights were not preserved after contract termination. The "Taxes" clause and the absence of a reservation of rights to pursue indemnification in Shell is in contrast with the explicit "hold harmless" clauses in the facilities contracts cases in which the contractor reserved its rights to pursue indemnification (Ford and DuPont) and indemnification clauses authorized under Public Law 85-804, which contain explicit post-contract termination provisions.
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Client Alert | 3 min read | 10.10.25
New Post Appeals Mediation Pilot Program
On October 1, 2025, the IRS Independent Office of Appeals launched a two-year pilot program to make Post Appeals Mediation (PAM) more attractive and accessible to taxpayers. See IRS Announcement 2025-10. The new PAM pilot program offers taxpayers the opportunity to be assigned to a new Appeals team, which is otherwise unconnected to the underlying case, who will represent the original Appeals team in the mediation session. The assignment of the new Appeals team does not begin a new appeals process but rather is intended to help facilitate an expedited and impartial look at the underlying case with the goal of further exploring all potential paths to resolution prior to litigation.
Client Alert | 1 min read | 10.09.25
New California Algorithmic Pricing Law Could Have Far Reaching Effects
Client Alert | 5 min read | 10.08.25
California’s AI Transparency Act (CAITA) May be Amended to Regulate Social Media Platforms
Client Alert | 6 min read | 10.08.25
Hacker No Fly Zone: FAA and TSA Propose Cybersecurity Rules for Drone Ecosystem
