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NAICS Challengers at Court Must First Exhaust Administrative Remedies

Client Alert | less than 1 min read | 04.27.15

On April 22, 2015, the Federal Circuit ruled in Palladian Partners, Inc. v. U.S. that, although the Court of Federal Claims has jurisdiction to review challenges to NAICS code decisions made by the SBA's Office of Hearing and Appeals (OHA), in order for an offeror to challenge such a decision at the court, the offeror had to have participated in the appeal at OHA brought by a different offeror. Here, because the offeror failed to do so, the offeror had not exhausted its administrative remedies, and the case was remanded to be dismissed.


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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....