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Strict Application Of Micro-Purchase Exception Sinks Award

Client Alert | less than 1 min read | 04.15.10

In Rapiscan Sys., Inc. (Mar. 15, 2009), a case handled by C&M, GAO sustained a protest of the award of a purchase order under a Federal Supply Schedule ("FSS") solicitation when the awardee's FSS contract did not include one of the solicitation's required line items. Although the awardee priced the non-FSS item at $0, GAO concluded that the micro-purchase exception did not apply, because the vendor's quotation also stated that the non-FSS item's price (which exceeded the $3,000 micro-purchase threshold) was included in the price of an FSS item.

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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....