Newport News Shipbuilding & Dry Dock Co. v. United States

OPINION

SMITH, Chief Judge.

This matter is before the court on defendant’s Motion to Dismiss. The issues to be decided are whether the government’s contracting officer has issued a final decision as to plaintiffs noncompliance with Cost Accounting Standard (CAS) 415, 48 C.F.R. § 9904.415, and whether there is a claim over which this court has jurisdiction. Plaintiff seeks a judgment that the contracting officer’s determination of noncompliance is erroneous, a denial of the government’s determination of noncompliance, or else a judgment that the government released plaintiff of liability for…