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

Case 1:01-cv-00344-LB

Document 120-2

Filed 04/20/2007

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.

NOTICE OF RECENT AUTHORITY

Oral argument in this case and the related AMCOR cases, 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, is currently scheduled for Tuesday, May 1, 2007, on all pending dispositive motions. There are three threshold jurisdictional issues. There also are two merits issues that will be necessary to resolve only if jurisdiction were resolved in plaintiffs' favor. The three jurisdictional issues are: 1) whether the Court lacks jurisdiction over plaintiffs' claims that the IRS' assessment was untimely (Isler and Prati); 2) whether the Court lacks jurisdiction over plaintiffs' tax motivated interest claims (Isler, Prati, and Scuteri); and 3) whether the Court lacks jurisdiction over plaintiffs' interest abatement claims (Isler, Prati, and Scuteri). The two merits issues are: 1) if the Court has jurisdiction over plaintiffs' untimely assessment claims, whether the assessment was in fact untimely (Isler); and

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Case 1:01-cv-00344-LB

Document 120-2

Filed 04/20/2007

Page 2 of 2

2) if the Court has jurisdiction over plaintiffs' tax motivated interest claims, whether plaintiffs' tax underpayments were attributable to tax motivated transactions (Isler, Prati, and Scuteri). On April 18, 2007, Judge Allegra issued an opinion in two representative AMCOR cases (Keener, Fed. Cl. 03-2028 T and Smith, Fed. Cl. 04-907 T). The opinion ruled on jurisdictional issues one and two, and resolved both issues in favor of the United States. A copy of that opinion is attached. As the Court may already be aware, on April 23, 2007, the United States Supreme Court will hear oral argument in Hinck v. United States (06-376). Hinck presents the third jurisdictional issue and was resolved in the United States' favor by the Court of Federal Claims and the United States Court of Appeals for the Federal Circuit. 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 20, 2007

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