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Equality For All - OMB Instructs Agencies To Ignore GAO And Give Equal Consideration To Three SBA Programs

Client Alert | less than 1 min read | 07.23.09

On July 10, 2009, OMB instructed agencies to continue to adhere to the SBA's "parity" regulations despite two recent GAO decisions-Mission Critical Solutions, 2009 CPD ¶ 93, and Int'l Program Group, Inc., 2008 CPD ¶ 172-that required agencies to prioritize Historically Underutilized Business Zone ("HUBZone") small businesses over 8(a) Program participants and Service Disabled Veteran Owned Small Businesses in satisfying the agencies' acquisition requirements. OMB explained that the GAO decisions were not binding and instead instructed agencies to consider multiple small business programs pursuant to their existing contracting practices and the SBA's "parity" policies.

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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....