Free Notice (Other) - District Court of Federal Claims - federal

Case 1:01-cv-00344-LB

Document 127

Filed 07/17/2007

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS No. 01-344 T Judge Lawrence J. Block

ROBERT J. ISLER and SUSAN L. ISLER, Plaintiffs, v. THE UNITED STATES, Defendant.

CHART

Pursuant to the Court's Order filed May 2, 2007, the parties provide the attached chart detailing the claims alleged in the complaints in each of the AMCOR cases currently before Judge Block. In addition, the chart reflects whether a Form 870-P(AD) settlement is alleged to have been entered by the taxpayer/s in each case. The chart was created with Microsoft Excel and uses the following abbreviations in the headline columns: SY84 = 1984 Source Year Claim SY85 = 1985 Source Year Claim UA = Untimely Assessment Claim SY86 = 1986 Source Year Claim TMI = Tax Motivated Interest Claim IA = Interest Abatement Claim TY = Termination Year Claim (claim for any year other than 1984, 1985, or 1986)

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B/T = Basis/Termination Claim IR = Income Recapture Claim 870-P(AD) = Taxpayer/s alleged to have entered Form 870-P(AD) settlement MT = plaintiffs include multiple sets of taxpayers If the Court desires, defendant will provide the Court with a disk containing the attached chart in Microsoft Excel. The disk would enable the Court to sort the data in the chart based on one or more column headings. Generally speaking, AMCOR claims fall within two large categories: 1) claims for tax years 1984, 1985, or 1986; and 2) claims for other tax years. Within the first category, there are three types of claims: 1) Untimely assessment claims for 1984 and 1985; 2) Tax motivated interest claims for all three years; and 3) Interest abatement claims for all three years. Each of the three types presents jurisdictional questions. Judge Allegra issued an opinion in Keener, Fed. Cl. 03-2028 T and Smith, Fed. Cl. 04907 T, concluding that jurisdiction over the untimely assessment and tax motivated interest claims was lacking. Plaintiffs' counsel intend to appeal the Keener decision, when it is entered. The Supreme Court issued an opinion in Hinck, concluding that jurisdiction over the interest abatement claims was lacking. The parties agree the Hinck opinion controls that issue in these AMCOR cases. In the second category of AMCOR claims (tax years other than 1984, 1985, or 1986), there are two types of claims: 1) Basis termination claims; and 2) Income recapture claims (which are alleged somewhat infrequently). Each type presents global issues.

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Some AMCOR cases or sub-groups thereof present non-global jurisdictional and/or other non-global non-merits based issues, for example, whether a refund claim was filed timely with the IRS, whether a taxpayer already reported and received a reduction in taxes for the very losses on which the taxpayer bases her refund suit, or whether IRS assessments were untimely. Respectfully submitted, 7/17/2007 Date s/Thomas E. Redding by s/Bart D. Jeffress THOMAS E. REDDING Redding & Associates, P.C. 2914 West T.C. Jester Houston, Texas 77018 (713) 965-9244 (713) 621-5227 (fax) Attorney for Plaintiffs 7/17/2007 Date s/Bart D. Jeffress BART D. JEFFRESS Attorney of Record U.S. Department of Justice Tax Division Court of Federal Claims Section Post Office Box 26 Ben Franklin Post Office Washington, D.C. 20044 (202) 307-6496 (202) 514-9440 (fax) RICHARD T. MORRISON Acting Assistant Attorney General DAVID GUSTAFSON Chief, Court of Federal Claims Section STEVEN I. FRAHM Assistant Chief, Court of Federal Claims Section 7/17/2007 Date s/Steven I. Frahm Of Counsel Attorneys for Defendant

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# 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39

Name Acker, Nadine Adams, Samuel Anderson, Robert Arumugam, Velusami Atkinson, Charles Aylward, Thomas Baer, Maurice Bailey, B. Ralph Barry, Ira Berman, Robert Blinder, Mark Boland, John Bolen, Richard Brady, Robert Cannon, Nassif Jr. Casamento, Stephen Chapman, Bill Chapman, Bill Clinton, Tommy Connell, Thomas Corkill, Glen Cox, Dean Crocker, Jesse Davidson, Arthur Davis, Charles Davis, Robert Davison, Robert Deegan, Edward Dhillon, Charanjit Divoranchik, William Donaldson, Robert Donaldson, Robert Dow, Ruth Durr, William Dykstra, Donald Ehrenbard, Robert Ettelson, Donald Farneti, John Jr. Fazio, Anthony

Fed. Cl. No. 07-00215 07-00162 06-00053 02-01395 05-01249 06-00593 06-00857 06-00039 03-00200 06-00856 06-00052 06-00859 02-00696 07-00315 02-00061 06-00698 05-01225 04-01762 04-00116 07-00062 07-00147 04-00709 04-00903 07-00196 06-00624 06-00697 04-01112 06-00594 02-01477 07-00231 03-02875 01-00386 06-00746 05-00932 07-00309 03-01559 05-01004 04-01760 07-00163

SY84 SY85 UA SY86 TMI IA TY x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x

B/T IR 870-P(AD) MT Notes x x x x x x x x x x x x x x x x x x x

x

x x

x x x

x x x x x

x

x x

x

x x x x x x x x

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# 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78

Name Feldman, Merrill Fillmore Equipment Fournier, E. Haffner Frangooles, Robert Gilbertson, Robert Glasser, Mark Golbuff, Alex Goldman, Elise Gregory, Jane Hackett, James III Hall, Thomas Hastie, J. Drayton Hatton, Richard Heubner, Gene Higuera, Teodoro Holland, David Horsley, Wilson Hubbell, James Iannacchino, Michasel Isler, Robert Johnson, Richard Johnson, Richard Johnson, Stanley Jones, Palmer Jones, Thomas Jr. Keefe, Joseph Key, Scott Kirwan, Martin Koretz, Mark Kraemer, Kenneth Lewis, David Lloyd, James Ludwig, Gordon Lyon, Donald Lyons, Edward Jr. Malouf, Scott Marks, Paul Marshall, Larry Martin, Robert

Fed. Cl. No. 07-00224 07-00341 06-00933 06-00093 05-00934 05-01141 05-01224 04-00123 06-00578 05-00758 05-00222 04-00291 04-00127 04-01742 07-00381 06-00405 04-01766 05-00565 06-00817 01-00344 06-00398 03-02339 04-00908 03-02229 02-01079 05-01402 06-00293 05-00489 02-00912 04-01761 02-01080 06-00623 02-01730 04-01324 06-00391 04-01744 04-01763 02-00474 05-01251

SY84 SY85 UA SY86 x x x x x x x x x x x x x

TMI x x x x

x x x x x

x x x x x

x x x

IA TY x x x x x x x x x x x x x

B/T IR 870-P(AD) MT Notes x x x x x x x x x x x x x

x

x

x x

x x

x x x x x x x

x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x

x x x x x x x x x x x x x x x x x x x x x x x x

x x x x x x x x x x x x

x x x x x x

x x x x x x x x x x x x x x x x x

x

x x

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# 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117

Name Martin, Robert Mastropieri, Carmen McDaniel, George McGann, Thomas McMenamin, Hugh Meunier, Gerald Miller, Edward Montgomery, William Moody, Robert Morris, John Morris, John Northcutt, Merline Oehlschlager, Keith Oldshue, Jerry Penni, Jonathan Penni, Samuel Pineo, Helen Prati, Ronald Prendergast, James Rossman, Neil Rutherford, H. Doug Sadd, William Sardinas, Alfredo Schuler, John Scuteri, Jeffrey Scuteri, Jeffrey Sperling, Stanley Stefansson, Sturla Strauss, Joseph Tanner, Larry Thompson, Richard Ungs, Jerome Ungs, Jerome Vallari, Stephen Vigliotta, John Voda, Jan Weiner, Morris Whitaker, Lloyd Whittington, G. Dale

Fed. Cl. No. 03-02272 02-00910 04-01788 06-00430 04-01745 05-00880 05-00508 03-02273 06-00752 05-00933 07-00405 06-00860 05-01144 06-00696 04-01161 04-01818 02-00401 02-00060 04-01819 07-00346 04-01767 05-00025 05-01250 02-00432 04-01160 01-00358 02-01523 06-00399 06-00823 04-01066 06-00792 06-00137 04-01764 06-00761 02-00013 06-00818 01-00623 02-00795 05-00220

SY84 SY85 UA SY86 TMI IA TY x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x

B/T IR 870-P(AD) MT Notes x x x x x x x x x x x x x x x x x x Individual Estate Tax Claims x x x x x x x x x x x x x x x x x x x

x

x

x

x

x

x x x x x x x x x

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Name Winternitz, William Wong, William Wyckoff, E. Lisk Jr.

Fed. Cl. No. SY84 SY85 UA SY86 TMI IA TY B/T IR 870-P(AD) MT Notes 01-00404 x x x x x x x 06-00404 x x 02-00772 x x x x x x

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