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

Case 1:06-cv-00228-CFL

Document 11-2

Filed 11/16/2007

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS No. 06-228 T (Judge Charles F. Lettow) ___________________________________ JEROME C. JEWELL, Plaintiff, v.

THE UNITED STATES, Defendant ___________________________________ DECLARATION OF JOSEPH B. SYVERSON ___________________________________

I, Joseph B. Syverson, hereby affirm and attest that the following statements are true to the best of my knowledge and belief: 1. I am the attorney assigned to the defense of the above-captioned case. 2. Within my official capacity, I have temporary custody of the Department of Justice and Internal Revenue Service (IRS) files for the above-captioned case. 3. Attached hereto are true and correct copies of the following documents, which are contained in the official files of the IRS and the Justice Department: Exhibit 1. Certificate of Assessments, Payments, and Other Specified Matters (Form 4340) for plaintiff's tax year 1998. Exhibit 2. Plaintiff's individual income tax return (Form 1040) for tax year 1998, dated

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Case 1:06-cv-00228-CFL

Document 11-2

Filed 11/16/2007

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April 14, 1999. Exhibit 3. Decision of the United States Tax Court in Rancho California Partners-II v. Commissioner, No. 12535-90 (U.S. Tax. Ct.), entered on July 19, 2001. Exhibit 4. Motion for Entry of Decisions Pursuant to Rule 248(b) filed by the Commissioner of Internal Revenue in Rancho California Partners-II v. Commissioner, No. 12535-90 (U.S. Tax. Ct.) on April 13, 2001. 4. The Department of Justice and IRS files for this case in my temporary custody do not contain a claim for refund of the amounts sought by plaintiff in this suit for the 1998 tax year or any evidence that such a claim was filed. I declare, under penalty of perjury, in accordance with 28 U.S.C. § 1746, that the foregoing is true and correct to the best of my knowledge and belief. Executed on November 16, 2007, in Washington, D.C.

s/ Joseph B. Syverson JOSEPH B. SYVERSON Trial Attorney U.S. Department of Justice Tax Division Court of Federal Claims Section Post Office Box 26 Ben Franklin Post Office Washington, D.C. 20044 TELEPHONE (202) 307-6508 FACSIMILE (202) 514-9440 [email protected]

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