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Agency's "Mail Storm" Excuses Late Proposal

Client Alert | 1 min read | 03.31.11

Moving beyond faxes into the computer age, the Court of Federal Claims in Watterson Constr. Co. v. U.S. (Mar. 29, 2011) found that a contractor's late proposal should be excused when the delay was caused solely by a "mail storm" at the agency which overloaded and slowed down its servers. Judge Braden found that the late proposal, received by the contracting officer 4 minutes after the deadline, is excused because the proposal was on time as it had been received by the agency's servers timely; even if it had been late, the FAR's "government control" exception applied; and, in any event, the "mail storm" was an "emergency or unanticipated event" which entitled the contractor to a 1-day extension under the FAR.

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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....