DAM Contractor's Underbidding Insufficient For FCA Liability
Client Alert | 1 min read | 01.21.05
Affirming summary judgment, the D.C. Circuit in U.S. ex rel. Bettis v. Oderbrecht Contractors (Jan. 11, 2005) held that evidence that a dam contractor (1) underbid, (2) reaffirmed its underbid, and (3) claimed that it would use cost-saving measures it never employed did not permit the conclusion that the contractor fraudulently induced the Army Corps of Engineers to award it the contract. The Court acknowledged that claims submitted for payment under a contract that was fraudulently induced can give rise to civil False Claims Act liability, but found in this case that the contractor's underbid was not a promise that its estimated costs were accurate, only that it would perform the dam work at the unit prices it bid, such that submission of claims for payment under the contract, including claims for equitable adjustments above the contract price, were not false claims.
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.
Client Alert | 2 min read | 07.13.26
Department of War Immediately Suspends CMMC Phase II Requirements, Launches 60-Day Reform Review
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26
