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Conflict of Interest by Government Official

Client Alert | less than 1 min read | 11.23.15

In Satellite Tracking of People, LLC (Nov. 6, 2015), GAO sustained what it called a first-of-kind protest concerning a government program manager who had been recently employed by one of the competitors in the procurement. Because the CO had stated in writing prior to proposal submission that the program manager should recuse herself, yet never followed through to enforce the recusal, GAO concluded that a known conflict of interest concern had been left unresolved and, therefore, prejudice to the protester arising from this conflict must be presumed.


Insights

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....