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Lack of Documented Award Defeats Discussions with Putative Awardee

Client Alert | less than 1 min read | 03.02.16

In SRA Int’l, Inc. (released last week), although the solicitation allowed the government to negotiate a final reduced price with the prospective awardee after it had been selected for award, GSA conducted discussions with the eventual awardee before documenting any best value determination and before the evaluations were even finalized. Because GSA did not conduct discussions with any other offerors, GAO held that the discussions were unequal and recommended that GSA go back, establish a competitive range, and open discussions with all remaining offerors.

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Client Alert | 3 min read | 10.07.25

Blocking the Blocked Income Rules? Loper Bright’s influence over the Eighth Circuit’s 3M decision.

On October 1, 2025, the Eighth Circuit decided 3M Co. v. Commissioner in the taxpayer’s favor, based on its application of Loper Bright. The question presented in the case was whether the IRS had the authority to reallocate royalty income to a U.S. parent company that its foreign subsidiary was prohibited from paying under foreign law. The court held that the best interpretation of the governing statute did not permit the IRS’s reallocation....