Who Knew? Limitations Defense Kept in Play Against U.S.
Client Alert | 1 min read | 07.23.12
In Sikorsky Aircraft Corp. v. U.S., the Court of Federal Claims found there to be triable issues of fact with regard to the contractor's statute of limitations defense as to when the government's claim accrued, i.e., when the government "knew or should have known" of alleged CAS 418 noncompliance. This case follows a series of similar recent cases at the CFC and the ASBCA and raises the issue of who in the government needs to have notice of a claim for it to accrue -- a contracting officer or "other responsible actors" such as DCAA auditors -- a question the court declined to resolve "[a]t this early juncture" in the proceedings.
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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.
Client Alert | 2 min read | 07.13.26
Department of War Immediately Suspends CMMC Phase II Requirements, Launches 60-Day Reform Review
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26

