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SBA Cannot Replace Agency Responsibility Findings with Its Own

Client Alert | less than 1 min read | 09.30.11

In Spiral Solutions & Techs., Inc., the Small Business Administration’s Office of Hearings and Appeals (“OHA”) reversed a size decision finding a violation of the ostensible subcontractor rule because the SBA Area Office improperly made findings on matters of responsibility--matters reserved for the contracting officer.  Additionally, OHA explained that Spiral’s hiring of its subcontractor’s incumbent, non-management personnel is no longer indicative of “undue reliance” in light of Executive Order 13,495, which encourages companies to offer a right of first refusal of employment to qualified employees performing under a predecessor contract for similar services at a particular location.

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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....