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Base And Option Years Unit Pricing Not Releasable Under FOIA

Client Alert | 1 min read | 09.29.06

In Canadian Commercial Corp. v. Dept. of Air Force, Judge Bates, despite rejecting the contractor's argument that the disclosure of the base and option year prices would likely cause substantial competitive harm in future procurements, reversed the Air Force's decisions to release that data from its contract for the maintenance and repair of J85 turbojet engines. The court found that the pricing information was involuntarily submitted but that substantial competitive harm would result from the release of all but the labor rates for the over and above work, based solely on the conclusion that the release would harm the contractor by providing its competitors information that they could use to convince the Air Force not to exercise the contract options.

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Client Alert | 3 min read | 10.10.25

New Post Appeals Mediation Pilot Program

On October 1, 2025, the IRS Independent Office of Appeals launched a two-year pilot program to make Post Appeals Mediation (PAM) more attractive and accessible to taxpayers. See IRS Announcement 2025-10. The new PAM pilot program offers taxpayers the opportunity to be assigned to a new Appeals team, which is otherwise unconnected to the underlying case, who will represent the original Appeals team in the mediation session. The assignment of the new Appeals team does not begin a new appeals process but rather is intended to help facilitate an expedited and impartial look at the underlying case with the goal of further exploring all potential paths to resolution prior to litigation....