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Knowingly False Certification of Davis-Bacon Act Compliance Results in Treble Damages

Client Alert | 1 min read | 09.02.14

In U.S. ex rel. Wall v. Circle C Constr., LLC (Aug. 22, 2014), the district court was tasked with calculating damages after the prime contractor was found liable under the False Claims Act for falsely certifying that its subcontractor for electrical work on construction contract had paid proper wages under the Davis-Bacon Act. The district court held that (1) the proper measure of single damages is the amount the government paid the defendant for electrical work performed by the subcontractor, and not simply the amount of the underpayments to the subcontractor’s workers; (2) because the Army contract did not break out pricing for the electrical work, it is acceptable for the court to rely on an expert witness who estimated the amount paid to the defendant for the electrical work by consulting RS Means, a data compendium of construction costs used to generate construction project estimates; and (3) although not expressly addressed, there is no offset from the trebled damages for the value of the electrical services actually provided to the government.

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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....