Free Motion for Extension of Time to File Answer - District Court of Federal Claims - federal

Case 1:07-cv-00704-LMB

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Filed 11/27/2007

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS No. 07-704 T (Judge Lawrence M. Baskir) __________ REX G. MAUGHAN and RUTH G. MAUGHAN, husband and wife, Plaintiffs v. UNITED STATES, Defendant

__________ UNOPPOSED MOTION FOR ENLARGEMENT OF TIME __________

Pursuant to RCFC 6(b), defendant, the United States, moves this Court for an enlargement of 60 days, from November 27, 2007, to and including January 28, 2008, of the deadline for the defendant to answer or otherwise respond to the complaint in the above-captioned case. No prior enlargement of this deadline has been requested. Defendant's counsel has contacted counsel for the plaintiffs who stated that the plaintiffs have no objection to the enlargement sought by this motion.
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Case 1:07-cv-00704-LMB

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Filed 11/27/2007

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As good cause for this request, defendant states, as follows: Upon receipt of the complaint, defendants' counsel forwarded a copy to the Office of Chief Counsel of the Internal Revenue Service ("the Service"), along with a request to assemble the relevant files, and to prepare a written statement of the legal position which the government should adopt. See 28 U.S.C. § 520. Defendants' counsel has been advised by the Service that it has not finished gathering the administrative files and preparing the defense recommendation for the above-captioned case. According to the complaint, the case concerns foreign tax credits, the proper tax treatment of a Japanese entity, and tax decisions of the United States Competent Authority under the U.S.-Japan Income Tax Convention. Six different tax years are at issue. Gathering the records related to the issues raised in the complaint has been complex and time consuming. It is essential for defendant's counsel to analyze the administrative files and defense recommendation in order for defendant to prepare an informed and proper response to plaintiffs' complaint. The enlargement sought by this motion should allow defendant's counsel time to receive and

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Case 1:07-cv-00704-LMB

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review the IRS administrative files and defense recommendation before answering or otherwise responding to the complaint. WHEREFORE, defendant requests that the deadline for it to answer or otherwise respond to the complaint be enlarged to January 28, 2008.

Respectfully submitted,

s/Stephen I. Frahm STEPHEN I. FRAHM Assistant Chief 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) 307-6504 RICHARD T. MORRISON Acting Assistant Attorney General DAVID GUSTAFSON Chief, Court of Federal Claims Section JASON BERGMANN Trial Attorney

s/Jason Bergmann Of Counsel November 27, 2007

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