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Punctilious Performance Required For Recovery

Client Alert | less than 1 min read | 03.04.05

Ignoring that the government's own failure to have drawings ready so that performance could begin made the contractor's failure to have a required certificate of insurance immaterial, the Federal Circuit in Singleton Contracting Corp. v. Harvey (Jan. 26, 2005) found concurrent cause for delay and denied delay damages to the contractor. The lesson for contractors is to meet all of your contract requirements that you reasonably can, even when the circumstances may seem to make them superfluous.

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Client Alert | 3 min read | 10.10.25

New Post Appeals Mediation Pilot Program

On October 1, 2025, the IRS Independent Office of Appeals launched a two-year pilot program to make Post Appeals Mediation (PAM) more attractive and accessible to taxpayers. See IRS Announcement 2025-10. The new PAM pilot program offers taxpayers the opportunity to be assigned to a new Appeals team, which is otherwise unconnected to the underlying case, who will represent the original Appeals team in the mediation session. The assignment of the new Appeals team does not begin a new appeals process but rather is intended to help facilitate an expedited and impartial look at the underlying case with the goal of further exploring all potential paths to resolution prior to litigation....