Inadequate Documentation Dooms Cost Realism Evaluation
Client Alert | less than 1 min read | 02.14.12
In TriCenturion, Inc.; SafeGuard Services, LLC (Jan. 25, 2012), a case in which C&M represented one of the protesters, GAO sustained challenges to the agency’s determination that the awardee’s proposed labor costs were realistic in light of its technical approach, finding that the “inadequate” and “apparently incomplete” evaluation record, which the agency was unable to bolster through hearing testimony, failed to support the agency’s conclusions. GAO also sustained challenges to the agency’s technical and past performance evaluations.
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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.
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
