Free Notice of Additional Authority - District Court of Federal Claims - federal

Case 1:06-cv-00407-ECH

Document 53

Filed 08/15/2007

Page 1 of 5

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: August 15, 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. ) __________________________________________)

AO 1745057.1

Case 1:06-cv-00407-ECH

Document 53

Filed 08/15/2007

Page 2 of 5

__________________________________________ ) ) ) ) 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 ) ) 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. ) __________________________________________) R,R,M & C GROUP, L.P., BY AND THROUGH ROBERT SANDS, A NOTICE PARTNER,

No. 06-410T

No. 06-411T

No. 06-810T

AO 1745057.1

Case 1:06-cv-00407-ECH

Document 53

Filed 08/15/2007

Page 3 of 5

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

No. 06-811T

NOTICE OF RECENT AUTHORITY Please take notice that plaintiffs are filing the following recent authority in further support of Plaintiffs' Response to Defendant's Motion for Protective Order: JZ Buckingham Investments, LLC v. U.S., No. 05-231 T, 2007 U.S. Claims LEXIS 256 (Ct. Fed. Cl. Aug. 9, 2007). A copy of the opinion is attached to this notice as Exhibit A. Plaintiffs believe JZ Buckingham is relevant to this Court's decision regarding Defendant's Motion for Protective Order for the reasons set forth below. In JZ Buckingham, the plaintiff sought from a non-party information that might demonstrate that the IRS had been inconsistent in how it applied Section 752, just as plaintiffs are seeking such information from defendant in this case. In JZ Buckingham, this Court denied the non-party's motion to quash and motion for protection from the plaintiff's subpoena and ordered the non-party to comply with the subpoena. In so ruling, the Court made the following statement: The issue at the heart of the litigation is whether the government has improperly disallowed certain tax benefits to Plaintiff in the FPAA. If there is evidence that the IRS was inconsistent in how it treated the transactions behind the tax benefits, or how it interpreted sections of the I.R.C., such could indeed be relevant to Plaintiff's claim. Hence, at this early stage in the litigation, the Court is unable to find that the subpoena seeks irrelevant information and should be quashed on that ground.

AO 1745057.1

1

Case 1:06-cv-00407-ECH

Document 53

Filed 08/15/2007

Page 4 of 5

In the instant case, plaintiffs have requested information that might demonstrate that the IRS had been inconsistent in how it applied Section 752 from a party, rather than a non-party. Because the Court was willing to require a non-party to respond to such requests in JZ Buckingham, plaintiffs submit JZ Buckingham as further authority that the topics provided in plaintiffs' Rule 30(b)(6) Notice to Defendant are relevant to the instant partnership proceedings and that defendant's Motion for Protective Order should be denied.

Respectfully submitted this 15th day of August, 2007.

s/ Lewis S. Wiener LEWIS S. WIENER Sutherland, Asbill & Brennan 1275 Pennsylvania Ave., N.W. Washington, D.C. 20004 Tel.: (202) 383-0140 Fax: (202) 637-3593 Email: [email protected]

Of Counsel: N. Jerold Cohen Thomas A. Cullinan Joseph M. DePew Julie P. Bowling Sutherland Asbill & Brennan LLP 999 Peachtree Street, N.E. Atlanta, Georgia 30309 (404) 853-8000 (404) 853-8806 (fax) Kent L. Jones Sutherland, Asbill & Brennan 1275 Pennsylvania Ave., N.W. Washington, D.C. 20004 Tel.: (202) 383-0732 Fax: (202) 637-3593 Attorney for Plaintiffs

AO 1745057.1

2

Case 1:06-cv-00407-ECH

Document 53

Filed 08/15/2007

Page 5 of 5

CERTIFICATE OF SERVICE IT IS HEREBY CERTIFIED that service of the foregoing Notice of Recent Authority has been made on August 15, 2007 via the Court's CM/ECF system to: Thomas M. Herrin Attorney, Tax Division Department of Justice 717 N. Harwood, Suite 400 Dallas, TX 75201 [email protected]

s/ Lewis S. Wiener LEWIS S. WIENER

AO 1745057.1