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Too Late: Another Government Claim Barred by CDA Statute of Limitations

Client Alert | 1 min read | 06.09.14

In Laguna Constr. (May 29, 2014), the ASBCA barred the government's claim under the CDA statute of limitations when DCAA had issued a report, more than six years prior, finding that the contractor's subcontract management system was "inadequate" and resulted in "a significant risk . . . relative to allocability, allowability, and reasonableness of subcontract costs billed to the U.S. Government." Even though that report did not identify any specific government claim, the Board found that the government knew or should have known of the basis for its specific claim "no later than" the date that DCAA provided the report to the ACO with its general criticisms, emphasizing that the "events fixing liability should have been known when they occurred unless they can be reasonably found to have been either concealed or 'inherently unknowable' at that time," the latest in a string of decisions interpreting the CDA statute of limitations as to government cost claims (discussed here, here, here, here, here, and here).


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....