NASA’s Moon Base Update: All’s Well Despite the Blue Origin New Glenn Explosion


NASA formally announced its Moon Base back in March 2026 and has been working on several projects simultaneously to further the objective of putting people on the moon in a more permanent capacity. 

On Tuesday, NASA gave reporters some updates about how that plan is coming along during a press conference and Q&A session

The overall tone was positive as NASA Administrator Jared Isaacman and Moon Base program manager Carlos García-Galán discussed NASA’s upcoming plans and fielded questions about whether those plans were affected by recent events, such as the untimely explosion of Blue Origin’s New Glenn rocket during a ground test in late May. 

The explosion caused a lot of damage to Blue Origin’s only launchpad, and there were concerns that it would set back NASA’s plans for the Moon Base since the damage would take some time to repair. Some of the Moon Base missions were set to use New Glenn as a launch vehicle.

García-Galán and Isaacman said everything was still going according to plan. 

“Blue Origin’s response to the situation is almost beyond impressive,” Isaacman said. “They’re making great progress, so Plan A is still very much to launch the (Mark 1 lunar lander) on New Glenn. We have time. They’re very committed to the business of getting back to launching New Glenn before the end of the year.”

García-Galán said three lunar landers were in the advanced stages of development, including the Blue Origin Mark 1 lunar lander, the Astrobotic Griffin Lander and the Intuitive Machines Nova-C lander. This was in response to reports that Blue Origin’s lunar lander was more than half a year behind schedule. 

A picture of the Firefly Aerospace Blue Ghost lander on the moon

The Firefly Aerospace Blue Ghost lander was the first commercially built lander to successfully land on the Moon. 

Firefly Aerospace

NASA is also busy making sure that there is plenty of science done during all of these missions. The agency awarded several new contracts for various scientific instruments, including a camera array to map lunar dust displacement during landings, a retroreflector array to help guide incoming spacecraft waiting in orbit and the LETS, a spectrometer that measures the radiation environment on the moon. 

It’s all part of the first phase of NASA’s Moon Base plan, which is scheduled to conclude in 2029, followed immediately by phases two and three, culminating in a permanent, long-term human presence on the moon.

Other NASA missions are on schedule, too

The Moon Base took center stage, but Isaacman and García-Galán still took time to talk about other things going on at NASA. The Artemis III mission is still on schedule. NASA selected the crew in early June and has spent the rest of the month gathering and assembling all the parts necessary to launch the mission in 2027. 

Isaacman said that the goal is to get everything assembled and in what NASA calls “wet” dress rehearsals by the end of 2026, and that Artemis IV hardware was already in the beginning stages of assembly and testing.

A rover gliding over the surface of the moon.

NASA is considering repurposing the Promise Rover for use on the moon after years of being used as a troubleshooting platform for Curiosity and Perseverance. 

NASA

NASA did have one surprise up its sleeve. Isaacman and García-Galán suggested that NASA may repurpose its third Mars rover as a moon rover instead.

Many people who follow science and space are familiar with the Curiosity and Perseverance rovers currently deployed on Mars. The third Rover, called Promise, is largely unknown since it is currently used as a developmental and troubleshooting platform for the other two rovers by NASA’s Jet Propulsion Laboratory.

The goal, should NASA follow through with it, is to equip Promise with nuclear power and set it loose on the moon to collect data, much like its siblings on Mars. 

“Having a nuclear RTG (radioisotope thermoelectric generator) on [the moon base] allows us to go anywhere we want, regardless of the illumination,” García-Galán said. “Surviving the lunar night is one of the big challenges, and with this capability, we wouldn’t have to worry about that.”

Promise’s life to this point has been mostly testing fixes and troubleshooting techniques before they’re beamed up to Curiosity and Perseverance on Mars, but NASA says that the JPL (Jet Propulsion Lab) team has enough experience to not need it anymore, which frees up Promise to do something else.

“We’ve had years of experience operating the two rovers on the surface of Mars, and we’ve got this hardware that the taxpayers have invested a lot in,” Isaacman said. “So the question was posed, what if we send it to the moon? JPL is great about these good ideas.”

The rover would add more capability and payload, and give astronauts another tool for exploring the lunar surface, especially during the lunar night. It lasts nearly two weeks, which would render any solar-powered solutions almost useless for long-term excursions.





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Imagine working for years to resolve your tax problems and finally reaching an agreement with the IRS to settle your tax debt. You make all the required payments, fulfilling your part of the bargain.

You think you are in the clear, but say the IRS employees who worked on your case do not like you. Say that they send you a letter saying the IRS has decided to void the agreement entirely. When you ask why, the IRS refuses to provide specifics or allow you an opportunity to challenge its decision. Could a case like this ever happen? This question brings us to the Novoselsky v. United States, Case No. 24-cv-387-bhl (E.D. Wis. 2024) case.

Facts & Procedural History

The taxpayers in this case had negotiated and entered into an offer-in-compromise with the IRS for the 2009 to 2014 tax years. According to the court opinion, the taxpayers fulfilled all their obligations under the offer. As with the comment in the intro for this post, in May 2023, the IRS sent the taxpayers a letter revoking the offer and informing them it would restart tax collection proceedings.

The court opinion indicates that the taxpayers made various efforts to understand the basis for the revocation. The IRS’s response included only vague allegations about misrepresentations the taxpayers supposedly made concerning their home, including unclear claims about ownership interests and property values. When the taxpayers requested specific details about these alleged misrepresentations so they could attempt to address them, the IRS flatly refused. Instead of providing specifics or allowing any opportunity to cure potential issues, the IRS simply informed the taxpayers they had no right to even seek an internal review of the revocation decision.

The taxpayers then filed a civil action against the IRS, asserting that the IRS had revoked the offer based on “personal animus” against them. This dispute resulted in the court opinion at issue in this post. This case does not say who at the IRS would have had the personal animus, but it could have been any number of IRS employees. For example, if the case originated with a revenue officer, it could have been the revenue officer. The revenue officer generally does have the ability to influence the offer acceptance when they have the case prior to the offer being submitted.

About the Offer in Compromise

An offer-in-compromise allows taxpayers to settle their tax debt for less than the full amount owed. Congress granted the IRS authority to settle tax balances. The term “offer-in-compromise” is the name the IRS gave to the program it created under this authority.

The offer-in-compromise can be a great way to get a fresh start and to come into compliance. It brings in elements of bankruptcy discharge, without some of the negative aspects of bankruptcy. As with any government program providing relief, there are numerous requirements that one must meet to qualify. There are also drawbacks, such as an extension of the time the IRS has to collect.

Most offers are submitted by taxpayers based on doubt as to collectibility. With these offers, there is no challenge to whether the underlying liability is owed. Rather, the challenge centers on the taxpayer’s inability to pay the liability (there are other types of offers that can be made for the liability).

The taxpayer must submit a detailed application with comprehensive financial documentation and offer at least what the IRS calculates as their “reasonable collection potential.” The IRS evaluates offers based on the taxpayer’s ability to pay, income, household expenses, and asset equity. The IRS applies its collection rules to determine whether a taxpayer can pay the liability.

These requirements exist in addition to other standard qualifications, such as being current with all filing and payment requirements and not having an open bankruptcy proceeding.

When a taxpayer submits an offer, they must provide detailed financial information under penalties of perjury. But what obligation does the IRS have to verify this information before accepting the offer? And if the IRS fails to verify information it could have easily checked during the offer process, should it be able to later void the agreement based on that same information?

Contract Law Applies

The offer-in-compromise is fundamentally a contract. The courts have consistently held that contract law applies in resolving disputes related to offers.

Under basic contract law principles, a contract can be voided for fraudulent inducement when one party makes material misrepresentations that lead the other party to enter into the agreement. However, the party seeking to void the contract typically must show they reasonably relied on the misrepresentation and could not have discovered the truth through ordinary diligence.

The IRS’s actions in this case—claiming misrepresentation about readily verifiable property records without showing they actually verified anything—seem to fall short of this standard. But this raises an important question: can taxpayers actually sue the IRS for breach of contract?

Limited Remedies for Taxpayers

This case involved a claim under the Declaratory Judgment Act and the IRS’s defense citing the Tax Anti-Injunction Act.

The Declaratory Judgment Act allows courts to issue declarations about parties’ legal rights in many situations. However, the Act specifically excludes cases “with respect to Federal taxes.” This tax exception is interpreted broadly and generally prevents courts from issuing declaratory judgments about tax matters.

The court held that determining whether the IRS properly revoked an offer falls squarely within this tax exception. Even though the taxpayers framed their argument in contract terms, the court found that the fundamental nature of the dispute involved federal taxes. Because reinstating the offer would effectively declare the taxpayers’ rights regarding their tax obligations, the court concluded it lacked jurisdiction under the DJA. The stark conclusion: you cannot sue the IRS for breach of contract. The IRS is free to breach as it sees fit.

The Tax Anti-Injunction Act provides another barrier. It generally prohibits suits that would restrain the assessment or collection of taxes. Congress enacted this law to ensure the government could collect taxes without judicial interference disrupting the flow of revenue. The Act essentially requires taxpayers to pay first and litigate later, with only a few narrow statutory exceptions.

In this case, the court found that the taxpayers’ attempt to reinstate their offer would effectively restrain the IRS’s ability to collect taxes. Even though the taxpayers argued they were merely seeking to enforce a contract, the court viewed this as an indirect attempt to stop tax collection. The court reasoned that because an offer by definition allows for payment of less than the full tax liability, forcing the IRS to honor the offer would interfere with its ability to collect the full tax amount.

Remedies After Collection Attempts

Absent these remedies, taxpayers who contract with the IRS are in a difficult position. They cannot preemptively challenge the IRS’s revocation of their contract through normal judicial channels. However, taxpayers may have alternative remedies once the IRS attempts collection.

A wrongful levy action under I.R.C. § 7426 could provide an opportunity to challenge the underlying validity of the tax debt and the offer revocation. This would require waiting until the IRS actually seizes property, but it might offer a path for judicial review that isn’t barred by the Anti-Injunction Act.

Taxpayers might also consider a Collection Due Process hearing, though the scope of review may be limited. In some cases, taxpayers might be able to file a refund suit if they can fully pay the liability for at least one tax period. None of these options are ideal, but they may provide some avenue for challenging an improper offer revocation.

The Takeaway

This case highlights a fundamental unfairness in tax administration. When taxpayers enter into offers, they must provide extensive financial documentation and make specific representations about their assets and income. The IRS scrutinizes this information before accepting an offer. Yet after acceptance, the IRS can apparently revoke the agreement based on vague allegations of misrepresentation, without having to prove or even clearly articulate what those misrepresentations were.

The practical implications are serious. Taxpayers who have fulfilled their obligations under an offer and moved forward with their lives can suddenly find themselves back at square one, facing their original tax liability plus additional interest and penalties. The lack of meaningful review or appeal rights makes the IRS’s revocation power nearly absolute.

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