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DoD Memo Recalls 'Essential' Civilian Workers

Client Alert | 1 min read | 10.09.13

On October 5, Secretary Hagel issued guidance relating to DoD's implementation of the Pay Our Military Act (POMA), which passed just hours before the government "shutdown" at midnight on September 30 and provides for funding certain DoD functions while interim or full-year appropriations for FY 2014 are not in effect. The memo, crafted in consultation with DOJ, states that POMA permits funding for active duty military and civilian employees "whose responsibilities provide support to service members providing active service and their families" and "contribute to sustaining capabilities and Force Readiness" (a list which at least initially did not include DCAA auditors, CIO functions, or DCMO functions, although it appears that at least some auditors at some locations have been recalled) and permits expenditure of "such sums as are necessary to provide pay and allowances to contractors of DoD who[m] the Secretary determines are providing support to members of the Armed Forces in active service" (though the memo notes that DoD lawyers are still analyzing what that means).


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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....