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GAO Blasts FBI's "Second-Tier" IDIQ Solicitations

Client Alert | less than 1 min read | 10.15.15

In Harris IT Servs. Corp. (Oct. 2, 2015), GAO arrested the FBI's issuance of two solicitations under existing IDIQ contracts because each solicitation called for a single, "second-tier IDIQ instrument" that would deny other, existing IDIQ holders the fair opportunity to compete for future task orders as required by FAR 16.505. GAO also found that the contemplated future task orders could potentially exceed the scope of the underlying IDIQ contracts and contained unduly restrictive specifications.


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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....