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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 | 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....