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DoD Renews Its Request to Limit CFC Bid Protest Jurisdiction Dramatically

Client Alert | 1 min read | 04.22.16

In its legislative proposal package sent to Congress on April 12, 2016, the DoD is again seeking to curtail the CFC’s bid protest jurisdiction significantly by importing nearly all of GAO’s rigid timeliness rules into the Tucker Act, 28 U.S.C. § 1491(b), with the stated goals of “reducing the time to decide bid protests by avoiding unnecessarily repetitive protests” and eliminating an “unintended forum shopping practice that has arisen under the existing bid protest system[.]” For a detailed review of the similar DoD legislative proposal in 2012, see this post, where we explain why the proposed change, among other things, (1) will not fully address DoD’s “second bite at the apple” concerns, (2) will deny many prospective protesters a “first bite,” and (3) may have a significant effect on the types and numbers of protests filed in the GAO and the CFC.

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Client Alert | 6 min read | 11.14.25

Relevancy Reigns, But IRS Prevails: Tax Court Holds in Patel Case that Threshold Relevancy Determination Required Prior to Application of Codified Economic Substance Doctrine

On November 12, 2025, the Tax Court issued a reviewed opinion in Patel v. Commissioner holding in favor of the IRS that the taxpayers’ transaction lacked economic substance, and therefore the taxpayers were liable for penalties under the codified economic substance doctrine at the increased penalty rate, as well as accuracy-related penalties. The Court previously held in a separate opinion that the taxpayers’ purported captive transactions did not constitute insurance because they failed to distribute risk, and in the alternative, that the micro-captives did not act as an insurer commonly would. ...