Free Motion to Dismiss - Rule 12(b)(1) - District Court of Federal Claims - federal

Case 1:07-cv-00350-CCM

Document 23-2

Filed 02/26/2008

Page 1 of 5

______________________________________________________________________________ ______________________________________________________________________________ IN THE UNITED STATES COURT OF FEDERAL CLAIMS ____________ Nos. 07-350 T & 07-351 T (Judge Christine O.C. Miller) J. CARDENAS & SONS FARMING, INC., JUAN CARDENAS AND GRACIELA CARDENAS, AND RIO VISTA CORPORATION, JUAN CARDENAS AND GRACIELA CARDENAS, Plaintiffs, v. THE UNITED STATES, Defendant. __________ MOTION OF THE UNITED STATES TO DISMISS IN PART PLAINTIFFS' SECOND AMENDED COMPLAINT __________ NATHAN J. HOCHMAN Assistant Attorney General DAVID GUSTAFSON JENNIFER DOVER SPRIGGS Attorneys Justice Department (Tax) Court of Federal Claims Section P.O. Box 26 Ben Franklin Post Office Washington, D.C. 20044 (202) 307-0840 (202) 514-9440 (facsimile)

Case 1:07-cv-00350-CCM

Document 23-2

Filed 02/26/2008

Page 2 of 5

INDEX Page Motion of the United States to dismiss in part plaintiffs' second amended complaint . . . . . . . . 1 Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 The 2000 tax year for Cardenas & Sons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 The 1993 tax year for Rio Vista . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 The 1997 tax year for Rio Visa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 The 1999 tax year for Rio Vista . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 The 2001 tax year for Rio Vista . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 The 2002 tax year for Rio Vista . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 The Cardenases' claim for refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Argument: I. Cardenas & Sons failed to file a timely claim for refund for the 2000 tax year; therefore, the Court lacks jurisdiction over that tax year . . . . . . . . . . . . 6 Rio Vista has failed to establish that the amount sought in its claim for refund for the 1993 tax year was not previously refunded . . . . . . . . . . . . . . . . 8 Rio Vista failed to file timely claims for refund for the tax years 1997, 1999, 2001 and 2002; therefore, the Court lacks jurisdiction over those tax years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 The Court lacks jurisdiction over the allegations in Count III of the Second Amended Complaint regarding the claim for refund filed by Juan and Graciela Cardenas, because those allegations fail to comply with I.R.C. § 6532(a)(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

II.

III.

IV.

Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

-i-

Case 1:07-cv-00350-CCM

Document 23-2

Filed 02/26/2008

Page 3 of 5

Page Appendix A: Declaration of Jennifer Dover Spriggs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A1 Exhibit 1. Certificate of Assessments and Payments for tax period ending December 31, 2000, for J. Cardenas and Son Farming Incorporated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A4 Certificate of Assessments and Payments for tax period ending December 31, 1993, for Rio Vista Corporation . . . . . . . . . . . . . . . . . . . A8 Certificate of Assessments and Payments for tax period ending December 31, 1997, for Rio Vista Corporation . . . . . . . . . . . . . . . . . . A18 Certificate of Assessments and Payments for tax period ending December 31, 1999, for Rio Vista Corporation . . . . . . . . . . . . . . . . . . A23 Certificate of Assessments and Payments for tax period ending December 31, 2001, for Rio Vista Corporation . . . . . . . . . . . . . . . . . . A30 Certificate of Assessments and Payments for tax period ending December 31, 2002, for Rio Vista Corporation . . . . . . . . . . . . . . . . . . A35 Form 843, Claim for Refund for J. Cardenas & Sons Farming, Inc. for 2000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A39 Form 843, Claim for Refund for Rio Vista Corporation, Inc., for 1993 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A40 Form 843, Claim for Refund for Rio Vista Corporation, Inc., for 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A41

Exhibit 2.

Exhibit 3.

Exhibit 4.

Exhibit 5.

Exhibit 6.

Exhibit 7.

Exhibit 8.

Exhibit 9.

- ii -

Case 1:07-cv-00350-CCM

Document 23-2

Filed 02/26/2008

Page 4 of 5

Page Declaration of Jennifer Dover Spriggs (continued):

Exhibit 10.

Form 843, Claim for Refund for Rio Vista Corporation, Inc., for 2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A42 Form 843, Claim for Refund for Rio Vista Corporation, Inc., for 2002 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A43 CITATIONS

Exhibit 11.

Cases: Donahue v. United States, 33 Fed. Cl. 600 (1995) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Mertens v. United States, 12 Cl. Ct. 678, 680 (1987) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Minehan v. United States, 75 Fed. Cl. 249 (2007) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7, 9 Skillo v. United States, 68 Fed. Cl. 734 (2005) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Stelco Holdings Co. v. United States, 42 Fed. Cl. 101 (1998) . . . . . . . . . . . . . . . . . . . . 7, 9 Sun Chemical Corp. v. United States, 698 F.2d 1203 (Fed. Cir. 1983), cert. denied, 464 U.S. 819 (1983) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7, 9 Trout v. United States, 1 Cl. Ct. 219, 220 (1983) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 United States v. Dalm, 494 U.S. 596 (1990) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6, 7, 9 Wall Industries, Inc. v. United States, 10 Cl. Ct. 82, 95 (1986) . . . . . . . . . . . . . . . . . . . . 7

Statutes: Internal Revenue Code of 1986 (26 U.S.C.): § 6532 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 § 6511 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-10 § 6672 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2, 3, 6, 10 § 7422 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6, 7, 9 Page - iii -

Case 1:07-cv-00350-CCM

Document 23-2

Filed 02/26/2008

Page 5 of 5

Miscellaneous: Rules of the Court of Federal Claims: Rule 9(h)(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Rule 12(b)(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Rule 12(b)(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2, 8 Rule 12(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Rule 42(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

- iv -