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

Case 1:01-cv-00344-LB

Document 113

Filed 08/28/2006

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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 OVERLENGTH REPLY BRIEF _____ Defendant hereby moves the Court for leave to file the attached oversized 35 page Reply Brief in Support of Its Motion for Partial Dismissal of Plaintiffs' Complaints. In support of this motion, defendant submits the following: 1. On December 12, 2005, defendant filed a Motion for Partial Dismissal of

plaintiffs' Complaints. The motion principally questioned whether the Court lacks jurisdiction to consider plaintiffs' challenge to the imposition of tax motivated interest because undisturbed partnership item determinations support the imposition. 2. On July 17, 2006, plaintiffs filed a response to the Motion for Partial Dismissal.

Plaintiffs' brief in response to defendant's motion is 39 pages long, is accompanied by 136 pages of exhibits, and raises numerous arguments. 3. In order to respond in a thorough manner to the multitude of factual and legal

claims raised by plaintiffs' response, defendant has endeavored to provide the Court with 1

Case 1:01-cv-00344-LB

Document 113

Filed 08/28/2006

Page 2 of 2

complete discussion on various issues, including whether, as a factual and legal matter, plaintiffs' settlement agreements were partial or comprehensive, whether the Fifth Circuit's decision in Weiner v. Commissioner, 389 F.3d 152, 159-63 (5th Cir. 2004) should be followed, and whether individual profit motive is relevant to imposition of interest under former § 6621(c). In defendant's view, truncated discussion on any of these issues would not be helpful to the Court. Accordingly, defendant seeks leave to file an oversize reply brief.

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 August 28, 2006

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