Touhy Fooey

Client Alert | less than 1 min read | 05.06.11

In Gulf Grp. Gen. Enters. Co. v. U.S. (May 2, 2011), the Court of Federal Claims rebuffs the government's attempt to stop a former military officer and civilian employee from serving as an expert witness adverse to the government's position by application of that prohibition found in the Army's Touhy regulations. Citing various reasons, including separation of powers considerations , the court follows the consistent line of cases holding that agency Touhy regulations cannot be applied when the U.S. is a party to the litigation.

Insights

Client Alert | 3 min read | 10.10.25

New Post Appeals Mediation Pilot Program

On October 1, 2025, the IRS Independent Office of Appeals launched a two-year pilot program to make Post Appeals Mediation (PAM) more attractive and accessible to taxpayers. See IRS Announcement 2025-10. The new PAM pilot program offers taxpayers the opportunity to be assigned to a new Appeals team, which is otherwise unconnected to the underlying case, who will represent the original Appeals team in the mediation session. The assignment of the new Appeals team does not begin a new appeals process but rather is intended to help facilitate an expedited and impartial look at the underlying case with the goal of further exploring all potential paths to resolution prior to litigation....