Nyet: Board Finds Insufficient Evidence to Grant Summary Judgment on SOL Grounds
Client Alert | less than 1 min read | 07.06.16
In Kellogg Brown & Root Servs., Inc. (June 16, 2016), the ASBCA denied KBR’s motion for summary judgment regarding two government demands for repayment of alleged overcharges that KBR argued were barred by the CDA’s six-year statute of limitations. Citing Sikorsky, the board held that, even though KBR had presented numerous documents to show that the government was made aware of its challenged practices more than six years before the final decisions, the documents themselves (without more) failed to establish undisputed material facts sufficient to meet the post-Sikorsky burden of proof in light of the government’s opposing evidence.
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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
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