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No Preferential T&C's Mods Allowed for Commercial Item Buys

Client Alert | less than 1 min read | 06.20.11

In Diebold, Inc. (June 2, 2011), GAO sustained a protest when the Comptroller of the Currency had substituted new terms and conditions beneficial to the awardee into a commercial items contract that were not part of the underlying solicitation. While GAO agreed that FAR § 12.302(a) gives an agency discretion to tailor the terms of FAR Clause 52.212-4 to the market practices and conditions for a particular commercial item acquisition, it instructed that all offerors must compete on a common basis against the agency's true needs and so "tailoring" of the terms must occur prior to the submission of final proposals.

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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....