D.C. Circuit Adopts Implied Certification, But Rejects Collective Knowledge
Client Alert | less than 1 min read | 02.08.11
As reported in our December 7, 2010, Bullet Point, in U.S. v. Science Applications Int'l Corp. the D.C. Circuit expanded the scope of the False Claims Act when it concluded that a contractor may violate the act if it knowingly breaches a contractual provision, statute, or regulation that is material to payment by the government. To learn more about the decision, including how the court rejected "collective knowledge" as a means of showing corporate intent, read this new article authored by C&M's Andy Liu and Jon Cone in West's The Government Contractor.
Insights
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.
Client Alert | 2 min read | 07.13.26
Department of War Immediately Suspends CMMC Phase II Requirements, Launches 60-Day Reform Review
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26
