"The New Contract Is Better" Isn't A Justification
Client Alert | less than 1 min read | 08.11.06
The Court of Federal Claims in Advanced Systems Dev., Inc. v. U.S. (July 28, 2006) reinforced that an agency cannot justify the override of a CICA stay while a protest is pending at GAO by packaging reasons that amount to no more than the new contract will be better than the current situation. Moreover, the court rebuffed the agency's attempt to add reasons for the override and make the justification statement an "evolving" document during litigation.
Insights
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.
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