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Agency's Corrective Action Based Upon GAO Recommendation Reasonable

Client Alert | less than 1 min read | 03.06.09

In ASRC Research & Tech. Solutions, LLC (Aug. 21, 2008), GAO determined that NASA conducted flawed technical and past performance evaluations and recommended a limited re-evaluation that ultimately led to a contract award to the protester (represented by C&M). The awardee in the first competition fought to turn the tables on ARTS in a subsequent protest before the CFC, but ARTS successfully defended the award in SP Systems, Inc. v. United States (Feb. 11, 2009), in which the Court found that, although NASA could have taken other corrective actions, NASA's decision to follow GAO's recommendation strictly was reasonable.

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Client Alert | 3 min read | 10.07.25

Blocking the Blocked Income Rules? Loper Bright’s influence over the Eighth Circuit’s 3M decision.

On October 1, 2025, the Eighth Circuit decided 3M Co. v. Commissioner in the taxpayer’s favor, based on its application of Loper Bright. The question presented in the case was whether the IRS had the authority to reallocate royalty income to a U.S. parent company that its foreign subsidiary was prohibited from paying under foreign law. The court held that the best interpretation of the governing statute did not permit the IRS’s reallocation....