Past Performance Formula For Disaster
Client Alert | less than 1 min read | 03.21.06
In United Paradyne Corp. (Mar. 10, 2006, http://www.gao.gov/decisions/bidpro/297758.pdf), GAO sustained a protest of the Air Force's past performance evaluation based on its mechanical application of an irrational, mathematical formula. The Air Force's method, which independently rated the relevancy and quality of each offeror's past performance reference, improperly (1) penalized offerors for identifying less relevant past performance even when additional, relevant references had been submitted; and (2) assigned equal weight to both highly relevant and non-relevant past performance.
Contacts
Insights
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
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26
