Widening a Split, Sixth Circuit Says FCA Amendments Apply to Pending Cases, Not Claims
Client Alert | less than 1 min read | 11.06.12
When Congress amended the False Claims Act in 2009, it provided that the change broadening the liability provision for false statements should apply retroactively to all "claims" under the FCA that were pending on or after June 7, 2008. In U.S. ex rel. Sanders v. Allison Engine Co. (6th Cir. Nov. 2, 2012), the Sixth Circuit declined to follow the Ninth and Eleventh Circuits' holdings that this amendment applies only to requests or demands for money or property that were pending as of June 7, 2008, and, instead, followed the Second and Seventh in finding that this amendment applies to any "civil action or case" that was pending then.
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.
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
