As previously discussed on this blog, the Supreme Court announced last year that it would resolve a circuit split over when a relator needed to file a qui tam action under the False Claims Act (“FCA”). Earlier this month, the Court decided in Cochise Consultancy Inc. v. United States ex rel. Hunt, that
May 2019
Time Stops for No One: COFC Reminds Indemnified Contractors to Mind the CDA Statute of Limitations
The Contract Disputes Act (“CDA”) is probably not the first law that comes to mind when a government contractor is named as a defendant in a personal injury or wrongful death suit. But a recent decision from the U.S. Court of Federal Claims illustrates why the CDA ─ and its six-year statute of limitations ─…
Final CPEO Rules Signal Loosened Bond Requirements, Clarify Other Provisions
On May 23, the IRS and Treasury released final regulations governing certified professional employer organizations (“CPEOs”). CPEOs were created by the Tax Increase Prevention Act of 2014, P.L. 113-295, which added new Code sections 3511 and 7705 that contain certification requirements for, and the federal employment tax consequences of, being a CPEO. The measure, passed…
China Releases Draft Measures for Data Security Management
By Yan Luo & Nicholas Shepherd
On May 28, 2019, the Cyberspace Administration of China (“CAC”) released the draft Measures for Data Security Management (“Draft Measures”) for public comment. (An official Chinese version of the Draft Measures is available here and an unofficial English translation is available here.) The comment period ends on June 28, 2019.
The release of these Draft…
Appropriations Committee Directs New FARA Guidance on Commercial Exemption
The House Appropriations Committee has quietly directed the Department of Justice to issue new guidance on the commercial exemption to the Foreign Agents Registration Act (“FARA”) with respect to state-owned companies. The directive came in a Committee report accompanying legislation that provides funding for the Department for fiscal year 2020. The report was approved by…
China Seeks Public Comments on Draft Regulation on Cybersecurity Review of Network Products and Services
By Yan Luo & Nicholas Shepherd
On May 24, 2019, the Cyberspace Administration of China (“CAC”) released the draft Measures on Cybersecurity Review (“Draft Measures”) for public comment. (An official Chinese version of the Draft Measures is available here and an unofficial English translation is available here). The comment period ends on June 24, 2019.
The publication of these Draft…
Tax Court Reverses Course on TFRP after Remand from Eleventh Circuit
On remand from the Eleventh Circuit, the Tax Court, in Romano-Murphy v. Comm’r, determined that the failure of the IRS to provide a pre-assessment appeals hearing invalidated the IRS’s assessment of trust fund recovery penalty under section 6672 and proposed levy to collect the same. In July 2006, the IRS sent a letter to…
TIGTA Chides IRS for Lax Non-Payroll Withholding Enforcement
The Treasury Inspector General for Tax Administration released a partially redacted report on May 20 asserting that the IRS has failed to take steps to address nearly $2 billion in discrepancies between withholding reported on withholding tax returns and withholding reported on information returns. The TIGTA report found that 7,265 taxpayers reported nearly $925 million…
Congress Braces for a Fight Over Executive Authority Under the Arms Export Control Act
On May 23, 2019, multiple news outlets reported that the White House was considering an emergency declaration to permit arms shipments to Saudi Arabia without Congressional approval. These reports were met with sharp criticism by multiple legislators. These recent developments shine a spotlight on the contours of the Congressional notice and approval mechanisms set forth in…
China Released Core National Standards, Updating Mandatory Cybersecurity Requirements under the Cybersecurity Multi-level Protection Scheme
By Yan Luo & Ashden Fein
On May 13, 2019, China’s State Administration for Market Regulation (“SAMR”) released three core national standards related to the country’s Cybersecurity Multi-level Protection Scheme (“MLPS”), describing technical and organizational controls that companies must follow when complying with MLPS-related obligations under the Cybersecurity Law (“CSL”). These standards, which are commonly referred to as the “MLPS 2.0…