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Presolicitation Statements Not Dispositive Of Whether Mod Is Beyond Scope

Client Alert | less than 1 min read | 12.28.05

An agency's presolicitation statement that it did not initially intend a contract to include certain work did not bar the agency from later adding that work, according to the Court of Federal Claims in HDM Corp. v. United States (Dec. 14, 2005). Whether a contract was amended beyond its scope depends upon the breadth of the stated objectives of the solicitation, whether bidders were told that work could be added, and the nature of the added work, so early agency statements are not dispositive, the court held in this case successfully litigated by Crowell & Moring.

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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....