Free Reply to Response to Motion - District Court of Federal Claims - federal

Case 1:06-cv-00407-ECH

Document 65

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS No.06-407T (into which have been consolidated Nos. 06-408T, 06-409T, 06-410T, 06-411T, 06-810T, 06-811T) Judge Emily C. Hewitt (E-Filed: September 14, 2007) __________________________________________ ) ALPHA I, L.P., BY AND THROUGH ROBERT ) SANDS, A NOTICE PARTNER ) ) Plaintiff, ) ) v. ) No. 06-407T ) THE UNITED STATES, ) Defendant. ) __________________________________________) ) BETA PARTNERS, L.L.C, BY AND THROUGH ) ALPHA I, L.P., A NOTICE PARTNER ) ) Plaintiff, ) ) v. ) No. 06-408T ) THE UNITED STATES, ) Defendant. ) __________________________________________) ) R,R,M & C PARTNERS, L.L.C., BY AND ) THROUGH R,R,M & C GROUP, L.P., A ) NOTICE PARTNER, ) Plaintiff, ) ) v. ) No. 06-409T ) THE UNITED STATES, ) Defendant. ) __________________________________________)

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Case 1:06-cv-00407-ECH

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__________________________________________ R,R,M & C GROUP, L.P., BY AND THROUGH ROBERT SANDS, A NOTICE PARTNER, Plaintiff, v. THE UNITED STATES, Defendant. __________________________________________ CWC PARTNERSHIP I, BY AND THROUGH TRUST FBO ZACHARY STERN U/A FIFTH G, ANDREW STERN AND MARILYN SANDS, TRUSTEES, A NOTICE PARTNER ) ) ) ) ) ) ) ) ) )

No. 06-410T

) ) ) ) ) ) Plaintiff, ) ) v. ) ) THE UNITED STATES, ) ) Defendant. ) ) __________________________________________) ) MICKEY MANAGEMENT, L.P., BY AND ) THROUGH MARILYN SANDS, A NOTICE ) PARTNER, ) Plaintiff, ) ) v. ) ) UNITED STATES OF AMERICA, ) Defendant. ) __________________________________________)

No. 06-411T

No. 06-810T

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__________________________________________ ) M, L, R & R, BY AND THROUGH RICHARD E. ) SANDS, TAX MATTERS PARTNER, ) ) Plaintiff, ) ) v. ) ) UNITED STATES OF AMERICA, ) Defendant. ) __________________________________________)

No. 06-811T

APPENDIX A AND B TO PLAINTIFFS' RESPONSE AND REPLY TO UNITED STATES' RESPONSE TO PLAINTIFFS' CROSS MOTION FOR SUMMARY JUDGMENT AND TO PLAINTIFFS' REPLY TO UNITED STATES' MOTION FOR SUMMARY JUDGMENT

EXHIBIT 8. 9.

APPENDIX A

PAGE APP-A-1

Excerpts from 1997 F.S.A. (Nov. 21, 1997) at 1997 WL 33313960 Excerpt from the Brief for the Appellee in Colm Producer, Inc. v. United States Letter from the American Institute of Certified Public Accountants to Commissioner Mark Everson, reprinted in AICPA Comments on Proposed and Temporary Regulations on Assumption of Partner Liabilities Under I.R.C. Section 752, 83 DTR G-7 (April 30, 2004) Letter from Fred Goldberg, Jr. (former IRS Chief Counsel, Commissioner of IRS, and Assistant Secretary of the Treasury for Tax Policy) to IRS, reprinted in Goldberg Suggests Son of Boss Regs Will Diminish Settlement Prospects, 2003 Tax Notes Today 219-47 (Nov. 13, 2003) Letter from New York State Society of Certified Public Accountants to Mr. Horace Howells at IRS, reprinted in CPAs Comment On Proposed Definition of Partnership Liabilities, 2003 Tax Notes Today 195-16 (Sept. 15, 2003) Excerpts from Industry Specialization Program Coordinated Issue, "Basis Shifting" Tax Shelter, 2002 WL 32351285 (Dec. 3, 2002)

APP-A-4

10.

APP-A-6

11.

APP-A-16

12.

APP-A-20

13.

APP-A-27

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14.

Excerpts from Industry Specialization Program Coordinated Issue, Notional Principal Contracts, 2005 WL 43711 (Jan. 6, 2005)

APP-A-30

EXHIBIT 60.

APPENDIX B

PAGE

Deposition Excerpts from the Oral Deposition of Chet Decker, August 28, 2007 Deposition Excerpts from the Oral Deposition of Brian Czerwinski, August 28, 2007 Deposition Excerpts from the Oral Deposition of Timothy Seaberg, August 29, 2007 Deposition Excerpts from the Oral Deposition of Richard Sands, June 12, 2007 Debrief of Contact with Richard Sands (Exhibit 18 from the Deposition of Chet Decker) Wire Transfers to and Invoices from Lewis, Rice & Fingersh, L.C. to Richard Sands, Robert Sands, Marilyn Sands, Andrew Stern, Abigail Stern Trust, Zachary Stern Trust, and The Marvin Sands Master Trust Deposition Excerpts from the Oral Deposition of Robert Sands, June 13, 2007 Deposition Excerpts from the Oral Deposition of Marilyn Sands, July 31, 2007 Deposition Excerpts from the Oral Deposition of Andrew Stern, July 31, 2007 Deposition Excerpts from the Oral Deposition of Fred "Fritz" Luedke, July 17, 2007 Deposition Excerpts from the Oral Deposition of Vickie Walker, August 29, 2007 Supplemental Affidavit of William Falk

APP-B-1

61.

APP-B-11

62.

APP-B-38

63.

APP-B-60

64.

APP-B-72

65.

APP-B-73

66.

APP-B-114

67.

APP-B-119

68.

APP-B-122

69.

APP-B-126

70.

APP-B-144 APP-B-151

71.

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