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Watch for Conversion of Best-Value Evaluation to Lowest-Cost, Technically Acceptable

Client Alert | less than 1 min read | 12.04.13

With budgetary pressures increasing, agencies are more prone to make cost the determinative factor in their evaluations – regardless of the actual evaluation scheme – improperly converting a procurement into a lowest-cost, technically acceptable one. As demonstrated in GAO's recent decision in Logistics 2020, Inc. (Nov. 6, 2013), this may occur when a solicitation calls for a best-value award, but the agency uses evaluation criteria that merely measure whether proposals are technically acceptable, not whether any qualitative differences exist between proposals.


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....