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Blanket Purchase Order Does Not Equal Task Order Contract

Client Alert | less than 1 min read | 01.19.10

In C & B Constr., Inc. (Jan. 6, 2010), GAO explained that it had jurisdiction to review protests of task orders issued under Blanket Purchase Agreements ("BPA"), even if the task order is valued less than $10 million (the statutory limit for GAO to review protests of task or delivery order contracts), because BPAs are different from task or delivery order contracts. GAO then sustained the protest because the source selection decision was based on numerical scores without adequate substantive discussion.

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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....