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NAFI Contractor Goes Straight to Court When CO Fails to Issue Final Decision

Client Alert | less than 1 min read | 01.24.12

In SUFI Network Servs., Inc, v. U.S. (Jan.17, 2012), the Court of Federal Claims denied the government’s motion to dismiss for lack of jurisdiction, relying on the Federal Circuit’s decision in Slattery v. U.S., 635 F.2d 1298, 1321 (Fed. Cir. 2011) (en banc), that the court has Tucker Act jurisdiction over all NAFI disputes. The court also found, in this non-CDA matter, that the CO had materially breached the contract’s Disputes clause by failing to provide a final decision on SUFI’s claim within a reasonable time, excusing SUFI from going to the board first, as the clause specified.

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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....