Free Motion for Leave to File - District Court of Federal Claims - federal

Case 1:01-cv-00344-LB

Document 121

Filed 04/26/2007

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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.

MOTION FOR LEAVE TO FILE ATTACHED CHART IN AID OF ORAL ARGUMENT

Defendant, the United States, respectfully moves for leave to file the attached chart to help the Court: 1) identify the primary legal issues present in this case, Jeffrey T. Scuteri v. U.S., Fed. Cl. No. 01-358 T, and Ronald C. Prati and Mary G. Prati v. U.S., Fed. Cl. No. 02-60 T; 2) identify which of such issues are in the briefing before the Court for next Tuesday's (May 1, 2007) oral argument; and 3) understand the relationship of the claims. Respectfully submitted, 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) EILEEN J. O'CONNOR

Case 1:01-cv-00344-LB

Document 121

Filed 04/26/2007

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Assistant Attorney General DAVID GUSTAFSON Chief, Court of Federal Claims Section STEVEN I. FRAHM Assistant Chief, Court of Federal Claims Section s/Steven I. Frahm Of Counsel April 26, 2007

Case 1:01-cv-00344-LB

Document 121-2

Filed 04/26/2007

Page 1 of 2

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 IN AID OF ORAL ARGUMENT

At Issue for Oral Argument

Major Issues Present in Isler, Fed. Cl. No. 01-344 T, Prati, Fed. Cl. No. 02-60 T, or Scuteri, Fed. Cl. No. 01-358 T UNTIMELY ASSESSMENT CLAIMS

Present in Isler

Present in Prati

Present in Scuteri

X X

Jurisdiction over Untimely Assessment claim Timeliness of Assessment for 1984 (moot if jurisdiction is decided in favor of Government) Timeliness of Assessment for 1985 (moot if jurisdiction is decided in favor of Government) TAX MOTIVATED INTEREST CLAIMS

X X

X

X

X X

Jurisdiction over Tax Motivated Interest claim Merits of Tax Motivated Interest claim (moot if jurisdiction is decided in favor of Government) INTEREST ABATEMENT CLAIMS

X X

X X

X X

X

Jurisdiction over Interest Abatement claim (currently pending before the Supreme Court)

X

X

X

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Case 1:01-cv-00344-LB

Document 121-2

Filed 04/26/2007

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Merits of Interest Abatement Claim (moot if jurisdiction is decided in favor of Government) TERMINATION YEAR CLAIMS Basis Restoration/Termination claim (moot in Isler if Isler prevails on untimely assessment claim)

X

X

X

X

X

Respectfully submitted, 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) EILEEN J. O'CONNOR Assistant Attorney General DAVID GUSTAFSON Chief, Court of Federal Claims Section STEVEN I. FRAHM Assistant Chief, Court of Federal Claims Section s/Steven I. Frahm Of Counsel April 26, 2007

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