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Protest Sustained Because Agency Unreasonably Evaluated Weaknesses In Protester's Proposal

Client Alert | less than 1 min read | 09.19.06

In Intercon Assocs., Inc. (Aug. 10, 2006, http://www.gao.gov/decisions/bidpro/298282.pdf), the GAO held that the GSA acted unreasonably and without adequate support in evaluating several weaknesses in the protester's proposal, tainting the agency's source selection decision. The GAO found that five out of the six weaknesses identified by GSA were unreasonable, either because the agency's evaluation was "factually incorrect" (e.g., GSA erroneously identified technical disadvantages in proposed software), "internally contradictory" (e.g., GSA downgraded proposal for certain technical features on which agency also commented favorably), "cryptic" (e.g., GSA criticized a software function for "look[ing] weird"), or otherwise "unreasonable" (e.g., GSA downgraded proposed software for having a limitation that was present in all offerors' products).

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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....