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GAO Rejects Rubber-Stamp LPTA Technical Evaluation

Client Alert | less than 1 min read | 12.14.15

In a low-price-technically-acceptable procurement for IDIQ contracts for flame-resistant Army combat shirts, GAO sustained a challenge to the technical evaluation because the agency did not critically evaluate whether any of the three awardees' proposals actually met a particular solicitation requirement. GAO rejected the agency's nondescript finding that each awardee's proposal was "acceptable," and instead concluded that none of the awardees had provided a meaningful narrative addressing the requirement and that one, in fact, had included test data in its proposal showing that it did not meet the requirement.


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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....