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No Past Performance = Neutral, Not Negative

Client Alert | less than 1 min read | 03.11.05

In The MIL Corp. (Dec. 30, 2004), GAO sustained a challenge to the agency's elimination of its proposal, finding that the agency improperly penalized the protester under the past performance factor for a lack of relevant experience, when the FAR requires no worse than a neutral rating in such circumstances. GAO also determined that the agency failed to give meaningful consideration to proposed prices, and it rejected the agency's argument that it was unnecessary in the context of a contract where the selected vendors will have to compete in the future for individual task orders.

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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....