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Awardee's Reliance on Incumbent Employee Who Had Never Been Contacted Constitutes a Material Misrepresentation of Proposed Staff

Client Alert | 1 min read | 01.07.20

In T3I Sols., LLC, GAO sustained a post-award protest challenging an Air Force award for courseware and training services finding that the awardee materially misrepresented its available workforce by proposing an incumbent employee without contacting that employee in advance of proposal submission or obtaining permission to include him as part of the awardee’s proposed team. The agency relied on the awardee’s representations regarding this employee and his qualifications in finding the awardee technically acceptable. GAO rejected the argument that there was no misrepresentation because the solicitation did not require commitment letters or employee representations. GAO further explained that the awardee’s “hope or belief” that it would be able to offer incumbent employees was not sufficient to represent commitment without more. 

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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....