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GAO Blasts Faulty Past Performance Evaluation

Client Alert | less than 1 min read | 06.24.08

In sustaining the protest in DRS C3 Systems, LLC, (Feb. 26, 2008, http://www.gao.gov/decisions/bidpro/310825.pdf), GAO found that the agency broke nearly every conceivable rule in the past performance evaluation by disregarding the awardee's "extremely adverse" past performance, departing from the stated evaluation criteria, failing to weigh the relevance of available past performance data, and incorporating "various inaccuracies" in the evaluation report. In arriving at its decision, the GAO also highlighted the agency's evolving litigation positions and rejected the agency's "no prejudice" defense when GAO could not "determine that [the awardee's] proposal would remain technically superior overall."

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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....