A New Approach to DoD Software Development and Acquisition
Client Alert | 1 min read | 04.15.19
On March 21, 2019, the Department of Defense (DoD) Defense Innovation Board (DIB) released a report, Software is Never Done: Refactoring the Acquisition Code for Competitive Advantage, summarizing DIB’s Software Acquisition and Practices (SWAP) study, which was mandated by the National Defense Authorization Act of Fiscal Year (FY) 2018. The two-year study involved conversations with Congress, the DoD, federally-funded research and development centers, contractors, and the public focused on ways in which DoD can take advantage of the strength of the U.S. commercial software ecosystem. In addition, the Board solicited feedback on concept papers and draft versions of the Report leading up to its publication.
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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.
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