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Contradictory Technical And Cost Evaluations Don't Add Up

Client Alert | less than 1 min read | 04.12.06

In Information Ventures, Inc. (Mar. 1, 2006, http://www.gao.gov/decisions/bidpro/2972762.pdf), GAO sustained the protest in part because the agency failed to reconcile the technical evaluation with the cost realism analysis. In this procurement, the agency supported the high technical scores awarded to the two offerors by finding that both offerors' technical proposals “contained more than adequate staff to accomplish tasks,” yet, at the same time, determined in the cost realism analysis that neither offeror had proposed sufficient staffing hours to perform the work.

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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....