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No Match, No Deal In FSS Buy

Client Alert | 1 min read | 01.05.05

Reiterating once again that the exemption from full and open competition for orders placed under GSA’s Federal Supply Schedule contracts applies only to items and services in fact listed and priced in the FSS contracts, in American Sys. Consulting, Inc. (Dec. 13, 2004), GAO sustained a protest because the awardee’s Schedule contract description of education/experience and functional requirements for a particular job title did not match those for the RFQ position proposed to be filled. Neither the fact that the background of the individual proposed met the RFQ requirements nor the fact that the RFQ called for quotations citing the FSS job title that “mostly nearly equated” to the RFQ position cured the legal flaw, because the exemption from the competition requirements applies only to the items/services offered by the explicit terms of the Schedule contract.

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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....