Prime Pulls Rug Out From Under Subcontractor Appeal
Client Alert | 1 min read | 09.08.14
The ASBCA's dismissal of an appeal in Binghamton Simulator Co. provides a stark reminder that subcontractors generally do not have privity of contract with the government and therefore cannot appeal contracting officer final decisions – even those that directly affect the sub's rights – unless that appeal is in the name of the prime and with the prime's consent and cooperation. The substantive dispute in this appeal related to the extent of government rights in software provided by Binghamton, and Binghamton had a provision in its subcontract that may have required the prime to sponsor the appeal, but the ASBCA held these were irrelevant because the prime refused to confirm its sponsorship of the appeal to the Board.
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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.
Client Alert | 2 min read | 07.13.26
Department of War Immediately Suspends CMMC Phase II Requirements, Launches 60-Day Reform Review
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26



