In Affiliated Construction Group, Inc. v. United States, [LINK] the court dismissed plaintiff’s claim because the factual basis of the claim, as argued by plaintiff to the court, was different than that presented to the contracting officer for final decision.  These issues are very fact specific, but the standard applied by the court to resolve the issue remains unchanged.  Whether a claim is new (and for which there is no jurisdiction) is determined by an examination of the underlying facts supporting the claims.  If the claims rely on a different factual basis and require different kinds of proof, they generally are not the same claim.  The lesson from these cases is that contractors may alter the legal theories supporting their claims, but the operative facts upon which the claim relies must remain constant before and after the final decision.