1. Home
  2. |Insights
  3. |Agency Can't Ignore Obvious Costs In Evaluation

Agency Can't Ignore Obvious Costs In Evaluation

Client Alert | less than 1 min read | 04.18.05

While agencies are given latitude in establishing evaluation criteria, an agency cannot rationally fail to include costs it knows will be involved in the procurement. The Court of Federal Claims in Arch Chemicals, Inc. v. U.S. (Mar. 18, 2005) instructed that the agency unreasonably excluded from the evaluation plant shutdown costs it was obligated to pay the incumbent if it awarded to another company.

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....