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Partial Government Shutdown Does Not Toll Filing Deadlines at GAO, Court, or Boards

Client Alert | 1 min read | 12.26.18

Contractors with upcoming protest or litigation filing deadlines take note – the partial government shutdown will not impact filing deadlines at the Government Accountability Office (GAO), the U.S. Federal Courts, the Armed Services Board of Contract Appeals (ASBCA) or Civilian Board of Contract Appeals (CBCA), all of which remain open. GAO has indicated that it will operate as normal during the shutdown and will not toll any deadlines for private parties, but will grant extensions for those agencies impacted by a lapse in appropriations. The U.S. Federal Courts, including the U.S. Court of Federal Claims, are not currently impacted by the shutdown but may have limited resources if the shutdown goes beyond January 11, 2019. Agency lawyers impacted by the shutdown may seek relief from deadlines on a case by case basis. The ASBCA and CBCA remain open and are accepting filings during the shutdown.

Insights

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....