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Successful Protest Leads To Award

Client Alert | 1 min read | 11.24.08

In ASRC Research & Tech. Solutions, Inc.(Aug. 21, 2008), GAO found that (1) NASA had unreasonably concluded that the proposed labor rates of the protester (represented by C&M) to capture incumbent personnel presented significant technical risk when NASA did not know whether the protester's rates, which were based on weighted average rates that accounted for the percentage of personnel assigned to each labor category, were any better reflection of the individual incumbent rates than the straight average labor rates relied on by NASA; and (2) NASA's past performance evaluation unreasonably failed to consider the substantial size difference between the awardee's past performance references and the contemplated contract. GAO left NASA with few options for its reevaluation of the technical proposals and specifically instructed NASA both to remove the "Significant Weakness" that had been improperly assigned to the protester and adjust its point scores and ratings accordingly, which led to a contract award to the protester.

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....