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Lack of Documented Award Defeats Discussions with Putative Awardee

Client Alert | less than 1 min read | 03.02.16

In SRA Int’l, Inc. (released last week), although the solicitation allowed the government to negotiate a final reduced price with the prospective awardee after it had been selected for award, GSA conducted discussions with the eventual awardee before documenting any best value determination and before the evaluations were even finalized. Because GSA did not conduct discussions with any other offerors, GAO held that the discussions were unequal and recommended that GSA go back, establish a competitive range, and open discussions with all remaining offerors.

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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....