Thomas A. Lemmer
FAX: 303.634.4400
Experience
Thomas A. Lemmer heads the firm's government contracts practice in the Denver office, including federal, state and local government and commercial contracting. He counsels businesses regarding contract formation, contract administration and dispute resolution relating to agreements between commercial entities and government. He has been with the firm since 1980.
In the area of federal government procurement, Mr. Lemmer has experience in numerous areas, with significant experience in contract cost allowability, the Cost Accounting Standards and defective pricing. In the areas of cost questions and Cost Accounting Standards, Mr. Lemmer has been involved in the areas of compensation, particularly pensions, postretirement benefits and employee stock ownership plans; restructuring issues; asset valuations in the context of mergers and acquisitions; IR&D and B&P issues; and environmental cost recovery issues. Lemmer successfully litigated NI Industries, ASBCA No. 34943, 92‑1 B.C.A. ¶ 24,631 (Nov. 29, 1991) (pension reversion issue) and Ball Corp., ASBCA No. 49118, 00‑1 B.C.A. ¶ 30,864 (ESOP costs). Most recently, he successfully litigated the landmark case regarding the allowability of IR&D costs, ATK Thiokol, Inc. v. United States, 68 Fed. Cl. 612 (2005).
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. Mr. Lemmer has also litigated actions before the General Accountability Office, the Boards of Contract Appeals, federal district courts and Freedom of Information Act cases.
Mr. Lemmer has participated in representing contractors subject to fraud investigations for defective pricing and mischarging of pension costs. Those investigations have involved the Department of Justice, local U.S. attorney's offices and various investigative services. He frequently writes and lectures in the field of government contracts.
Mr. Lemmer also has experience in other regulated industries, especially telecommunications. He has been involved extensively in the implementation of the Telecommunications Act of 1996, primarily in the various arbitrations and other proceedings before state public service commissions that the Act mandates.
Before joining MLA, Mr. Lemmer provided consulting services on government contract issues. He is a fellow member of the Colorado Society of Certified Public Accountants and a member of the American Institute of Certified Public Accountants.
Mr. Lemmer has been recognized as a “Colorado Super Lawyer” by the publishers of Law and Politics. 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.
Education
- J.D., T.C. Williams School of Law, University of Richmond, 1977
- B.A., University of Virginia, 1973
Admitted
- Colorado
- District of Columbia
- Virginia
- U.S. Court of Appeals for the Federal Circuit
- U.S. Court of Appeals for the DC Circuit
- U.S. Court of Federal Claims
- U.S. District Court for the District of Colorado
- U.S. District Court for the District of Columbia
- U.S. District Court for the Eastern District of Virginia
- Colorado State Supreme Court
- Supreme Court of Virginia
Publications:
- “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 Number 3 (January 2006). “
- SOX and Companies Selling to the Government, What Management, Directors, and Independent Auditors Should Know,” co‑author William T. Keevan (Oct. 2005).
- “Penalties for Unallowable Costs,” co-author Steven M. Masiello, Federal Publications Briefing Papers, No. 99‑6 (1999).
- “Pension & Postretirement Benefit Costs: Current Rules & Future Issues,” co‑authors Kevin Dwyer and Mark J. Meagher,
- Federal Publications Briefing Papers, No. 98‑9 (1998). “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).
- “’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).
- “Countering Plaintiffs’ Lawyers: A Primer on Qui Tam Actions under the Civil False Claims Act,” co‑author Hugo Teufel III, Washington Legal Foundation Critical Legal Issues, Working Paper Series No. 52 (May 1993).
- “ESOPs & the Government’s Continuing Attack on Compensation Costs,” co‑author Michael J. Songer, Government Contract Costs, Pricing & Accounting Report, Issue 93‑8 (Aug. 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 (Nov. 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).
Professional Activities:
- American Bar Association
- American Institute of Certified Public Accountants
- Colorado Bar Association
- Colorado Society of Certified Public Accountants
- The Denver Bar Association
- The District of Columbia Bar
- National Contract Management Association
- Virginia State Bar (Associate Member)