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Wartime Suspension of Limitations Act Available to Qui Tam Relators Even When the U.S. Does Not Intervene

Client Alert | 1 min read | 03.20.13

In U.S. ex rel. Carter v. Halliburton Co. (Mar. 18, 2013), the Fourth Circuit held that (1) dismissals of a qui tam plaintiff's FCA complaint under the first-to-file bar should be without prejudice, thereby allowing a relator to refile her complaint after the original action has been dismissed and is no longer "pending"; and (2) the Wartime Suspension of Limitations Act (WSLA), which tolls "any statute of limitations applicable to any offense[ ] involving fraud or attempted fraud against the United States" "[w]hen the United States is at war," applies (i) to both civil and criminal fraud against the United States, (ii) even without a formal declaration of war, and (iii) regardless of whether the U.S. intervenes. In a partial dissent, Judge Agee argued that allowing relators to benefit from the WSLA when the government has not intervened provides a "strong financial incentive for relators to allow false claims to build up over time before they filed, thereby increasing their own potential recovery."


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Client Alert | 3 min read | 09.15.25

Senate Finance Committee Looking to Take White River to the Train Station, Confirms DOJ Investigation into Tribal Tax Credits

On August 19, 2025, the U.S. Senate Committee on Finance (“Senate Finance Committee”) sent Paul Atkins, Chairman, U.S. Securities and Exchange Commission (“SEC”) a letter calling on the SEC to investigate White River Energy Corp (“White River”). In the letter, the Senate Finance Committee confirmed a criminal investigation into White River related to the sale of so-called “tribal tax credits” that according to both Congress and the IRS, do not exist. The letter further states that White River allegedly earned millions of dollars selling these credits and has not been forthcoming with investors regarding the existence of the criminal investigation. According to the Senate Finance Committee, White River has failed to file financial disclosure documents with the SEC since March 15, 2024, missing six consecutive reporting periods. The letter instructs White River to disclose the existence of the DOJ criminal tax investigation, and calls on the SEC to take action if White River fails to do so....

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