No. 22-8024.

BP AMERICA PRODUCTION COMPANY, Plaintiff-Appellant, v. DEBRA ANNE HAALAND, in her official capacity as United States Department of Interior Secretary; KIMBRA DAVIS, in her official capacity as Office of Natural Resources Revenue Director, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

December 6, 2023.

Attorney(s) appearing for the Case

Sarah Y. Dicharry , of Jones Walker, LLP, New Orleans, Louisiana ( Jonathan A. Hunter , of Jones Walker, LLP; and Hadassah M. Reimer , of Holland & Hart LLP, Jackson, Wyoming, with her on the brief), for Plaintiff-Appellant.

Justin D. Heminger ( Todd Kim , with him on the brief), of United States Department of Justice, Environment and Natural Resources Division, for Defendants-Appellees.

Before and Circuit Judges.

BP America Production Company asks us to adopt its interpretation of the Federal Oil and Gas Royalty Simplification and Fairness Act, which would shield it from paying the government nearly $700,000 in correctly assessed royalty underpayments. In doing so, BP has abandoned the sole argument it presented to the agency—...

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