Thomas A. Lemmer routinely counsels and litigates for clients on federal contract formation, contract administration and dispute resolution.
In the area of federal government procurement, Mr. Lemmer has significant experience in numerous areas, including contract cost allowability, the Cost Accounting Standards (CAS), Truth in Negotiations Act (TINA) and business systems. In the areas of CAS, Mr. Lemmer has been involved in issues relating to: independent research and development (IR&D) and bid and proposal (B&P) issues and co-authored IR&D B&P, Selling and Related Costs Under Federal Government Contracts - A Practical Guide; compensation, particularly pensions, postretirement benefits and employee stock ownership plans; restructuring issues; asset valuations in the context of mergers and acquisitions; legal costs; and environmental cost recovery issues. Regarding business systems, Mr. Lemmer has been involved in responding to business system disapprovals and is a co-author of Dentons' Government Contractor Business Systems Compliance Guide.
Mr. Lemmer has been involved in the preparation of equitable adjustment and breach of contract claims. He has litigated claims and other general contract interpretation issues involving changes, contract interpretation, and breach of contract issues, including construction claims and Freedom of Information Act (FOIA) cases. Mr. Lemmer has litigated actions before the Boards of Contract Appeals, the Court of Federal Claims, the Federal Circuit and federal district courts and courts of appeals and the Government Accountability Office. Mr. Lemmer also has been involved in due diligence reviews in support of corporate transactions.
Mr. Lemmer has participated in representing contractors regarding False Claims Act (FCA) investigations and litigations, including qui tam actions. Those investigations have involved the Department of Justice, local U.S. attorney's offices and various investigative services.
Before joining Dentons, Mr. Lemmer provided consulting services on government contract issues at a then “Big 8” accounting firm. He is a non-practicing CPA, a fellow member of the Colorado Society of Certified Public Accountants and a member of the American Institute of Certified Public Accountants.
- Litigated the landmark case regarding the definition of allowable IR&D costs. See ATK Thiokol, Inc. v. United States, 68 Fed. Cl. 612 (2005), aff’d 598 F.3d 1329 (Fed. Cir. 2010).
- Litigated a Limitation of Funds issue regarding the recoverability of costs incurred above the cost ceiling. See Parsons-UXB Joint Venture, ASBCA No. 56481, 2013 WL 6579478 (A.S.B.C.A. Dec. 2, 2013), 13-1 BCA
- Counseled and litigated various issues regarding contractor and government rights and obligations due to a segment closing or pension plan termination. NI Indus., ASBCA No. 34943, 92‑1 BCA (Nov. 29, 1991); Viacom, Inc. v. United States, 70 Fed. Cl. 649 (2006); CBS Corp. v. United States, 75 Fed. Cl. 498 (2007); CBS Corp. v. United States, No. 01-79C, 2009 WL 899702 (Fed. Cl. Mar. 31, 2009); CBS Corp. v. United States, 90 Fed. Cl. 456 (2009); CBS Corp. v. United States, 90 Fed. Cl. 466 (2009); [AT&T Corp. and] Lucent Techs., Inc. v. United States, 76 Fed. Cl. 297 (2007).
- Litigated CAS 415 issue involving the proper measurement of employee stock ownership plan (ESOP) costs. See Ball Corp., ASBCA No. 49118, 00-1 BCA
- Counseled and litigated on behalf of a large service provider who has performed significant contracts in Middle East war zones, including subcontract formation and pricing, cost allowability under the prime contract and contract interpretation issues and actions before the US Court of Federal Claims and international arbitration forums.
- Represented a contractor performing a post‑Katrina contract for FEMA in an FCA qui tam action.
Mr. Lemmer was recognized by Chambers USA in 2015 as well as named a “Colorado Super Lawyer” by the publishers of Law and Politics. LexisNexis Martindale-Hubbell lists Mr. Lemmer as an AV Preeminent Rated Lawyer™. He is a recipient of the NCMA Fellow Award, which is reserved for individuals who have made significant contributions in the field of contracting and to the National Contract Management Association.
- Co-author, "DOD guidance pushes use of incentive contracts," Dentons Client Alert, April 19, 2016
- Co-author, "Speaking up about DOD’s proposed Independent Research and Development costs rule," Dentons Client Alert, April 12, 2016
- “IR&D, BP, Selling and Related Costs Under Federal Government Contracts-A Practical Guide,” co-author, Dentons US LLP, January 2016
- Co-author, "Information and Analysis on Legal Aspects of Procurement," (co-authored by Thomas Lemmer, Tyson Bareis and Steven Masiello),The Government Contractor, February 5, 2014
- Co-author, "CDA Statute of Limitations and Cost-Related Claims: Five Things Contractors Need to Know Now," (co-authored by Thomas Lemmer and Tyson Bareis), Bloomberg BNA Federal Contracts Report, June 25, 2013
- Co-author, "CDA Statute of Limitations and Cost-Related Claims: Five Key Impacts of Recent Developments," (co-author Tyson Bareis), Bloomberg BNA Federal Contracts Report, January 5, 2013
- "FEATURE COMMENT: A Brave New World Redux—Recent Developments On DCAA Access To Contractor Internal," (co-author Tyson Bareis), The Government Contractor, October 10, 2012
- "DCAA Malpractice: Recovery of Damages," (co-authors Phil Seckman, and Joe Martinez), Bloomberg BNA Federal Contracts Report, May 15, 2012
- Co-author, "CAS Harmonization: This Game May Be Going Into Extra Innings," (co-author Tyson Bareis), Bloomberg BNA Federal Contracts Report, March 27, 2012
- "FEATURE COMMENT: A Brave New World - Managing DCAA Requests for Internal Audits," co-authored by Thomas Lemmer and Tyson Bareis, The Government Contractor, February 8, 2012
- "The End Of CAS-ERISA Harmonization?," co-authored by Thomas Lemmer and Tyson Bareis, Law360 (January 9, 2012).
- Co-author, "The Dentons Government Contractor Business Systems Compliance Guide," (co-authors James Gallagher, Kevin Slattum and Steven Masiello), January 2012
- Co-author, "Maximizing Contractor Recovery of IR&D Costs: Federal Circuit Affirms ATK Thiokol," (co-authored by Phillip Seckman and Taylor Menlove), Procurement Lawyer, Summer 2010
- Co-author, "Federal Circuit Provides Needed Clarity On Proper Classification of IR&D Costs," (co-authored by Phillip Seckman), Federal Contracts Report, April 6, 2010
- Co-author, "Successful Recovery of Defense and Settlement Costs Following The Federal Circuit’s Tecom Decision," (co-authors Taylor M. Menlove and Tyson J. Bareis), Andrews Litigation Reporter, Vol. 23, Issue 14, November 16, 2009
- Co-author, "The New Rules: What the Federal Circuit's Tecom II Decision Means for Contractor Litigation Strategy and Recovery of Legal Costs," (co-authors Taylor M. Menlove and Tyson J. Bareis), The Procurement Lawyer Vol. 45, No. 1, Fall 2009)
- Co-author, “ATK Thiokol Decision Creates a Rational Standard For Classifying Costs of R&D and Tangible Capital Assets,” (co-authors Michael L. Bell and Steven M. Masiello), Federal Contracts Report Vol. 85 No. 3, January 2006
- Co-author, "SOX and Companies Selling to the Government, What Management, Directors, and Independent Auditors Should Know,” (co‑author William T. Keevan), October 2005
- Co-author, “Penalties for Unallowable Costs,” (co-author Steven M. Masiello), Federal Publications Briefing Papers No. 99‑6, 1999
- Co-author, “Pension & Postretirement Benefit Costs: Current Rules & Future Issues,” (co‑authors Kevin Dwyer and Mark J. Meagher), Federal Publications Briefing Papers No. 98‑9, 1998
- Co-author, “The Allowability of Employment‑Related Litigation Costs,” (co‑authors Thomas G. Jeter and Hugo Teufel III), Government Contract Costs, Pricing & Accounting Report Issue 96‑6, June 1996
- Co-author, “Educating’ Lawyers about the Implications of Cost Accounting Standards for Government Contracts and Grants with Education Institutions,” (co‑author Paul E. Pompeo), The Journal of College and University Law Vol. 21, No. 1, 1994
- Co-author, “Countering Plaintiffs’ Lawyers: A Primer on Qui Tam Actions under the Civil False Claims Act,” (co‑author Thomas A. Lemmer and Hugo Teufel III), Washington Legal Foundation Critical Legal Issues, Working Paper Series No. 52, May 1993
- Co-author, “ESOPs & the Government’s Continuing Attack on Compensation Costs,” (co‑author Michael J. Songer), Government Contract Costs, Pricing & Accounting Report, Issue 93‑8, August 1993
- “Pension & Postretirement Benefit Costs: Recent Developments,” (co‑authors Janice Davis and Paul E. Pompeo), Federal Publications Briefing Papers No. 92‑6, 1992
- “Generally Accepted Accounting Principles & Government Contract Cost Accounting: A Survey of Theory & Practice,” (co‑author Janice Davis), Government Contract Costs, Pricing & Accounting Report Issue 92‑11, November 1992
- “Material Management & Accounting: Basic Principles and Guidelines,” Federal Publications Briefing Papers No. 88‑6, 1988
- “Voluntary Disclosure: Basic Principles and Guidelines,” co‑author Lane L. McVey, Federal Publications Briefing Papers No. 87‑6, 1987
Activities and Affiliations
- American Bar Association
- American Institute of Certified Public Accountants
- Colorado Bar Association
- Colorado Society of Certified Public Accountants
- Denver Bar Association
- District of Columbia Bar
- National Contract Management Association (Fellow)
- Virginia State Bar (Associate Member)