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A New Frontier: ASBCA Issues First Ever CPAR Decision on the Merits

Client Alert | 1 min read | 06.24.19

On June 3, 2019, the ASBCA published its first ever decision addressing the merits of a CPAR evaluation – i.e., whether CPAR ratings were “fair and accurate” pursuant to FAR 42.15. In PROTEC GmbH (ASBCA Nos. 61161, 61162), the Board analyzed a CPAR’s factual assertions, compared them to the parties’ evidence of contract performance, and ultimately held that the CPAR was indeed “fair and accurate” due to the contractor’s noncompliance and poor performance. The Board also considered the contractor’s allegation of a procedural violation – i.e., that the Government failed to perform a CPAR review “at a level above the CO” as required by FAR 42.1503(d). The Board held that the contractor “lacked standing” to challenge the violation because it could not establish “prejudice,” i.e., that the CPAR rating would have been different without the violation.  

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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....