Free Answer - District Court of Federal Claims - federal

Case 1:06-cv-00217-LSM

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Filed 05/16/2006

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No. 06-217 T Judge Lawrence S. Margolis ______________________________________________________________________________ ______________________________________________________________________________ IN THE UNITED STATES COURT OF FEDERAL CLAIMS

CATERPILLAR, INC., Plaintiff, v. THE UNITED STATES, Defendant. __________________ ANSWER __________________ Defendant, the United States, in answer to the complaint, denies each allegation contained therein that is not admitted or otherwise expressly addressed below. The United States further: 1. Admits that this action is brought under Sections 6532 and 7422 of the Internal Revenue Code seeking to recover federal excise taxes and statutory interest, but states that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegation that the taxes were paid to the United States with respect to the quarters ended September 30, 2001 through December 31, 2004. 2. States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegations contained in paragraph 2.

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Case 1:06-cv-00217-LSM

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3.

Admits that plaintiff's Employer Identification Number is 37-0602744, which is reflected on the claims for refund attached to the complaint, and states that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the remaining allegations contained in paragraph 3.

4. 5.

Admits the allegation contained in paragraph 4. States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegation contained in paragraph 5.

6.

Avers that jurisdiction, to the extent it exists in this case, is conferred by 28 U.S.C. § 1491.

7. 8.

Avers that "venue" is conferred by 28 U.S.C. § 1491. Admits that plaintiff seeks to recover federal excise taxes and interest, but denies that plaintiff overpaid its taxes.

9.

States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegations contained in paragraph 9.

10.

States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegations contained in paragraph 10.

11.

States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegations contained in paragraph 11.

12.

States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegations contained in the first sentence of paragraph 12. Admits that, on February 3, 2005, the Internal Revenue Service received claims for refund filed by plaintiff for the quarters ended June 30, 2003 through December 31, 2004.

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Case 1:06-cv-00217-LSM

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States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the remaining allegations contained in paragraph 12, but denies that plaintiff is entitled to any refund of federal excise tax. 13. Admits that more than six months have passed since plaintiff filed its claims for refund for the quarters ended June 30, 2003 through December 31, 2004. States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the remaining allegations contained in paragraph 13. 14. 15. 16. Paragraph 14 expresses legal conclusions to which no response is necessary. Paragraph 15 expresses a legal conclusion to which no response is necessary. Paragraph 16 expresses legal conclusions to which no response is necessary. To the extent it also is making factual allegations, states that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of those allegations. 17. 18. 19. Paragraph 17 expresses a legal conclusion to which no response is necessary. Paragraph 18 expresses a legal conclusion to which no response is necessary. States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegations contained in paragraph 19. 20. Paragraph 20 expresses a legal conclusion to which no response is necessary. To the extent it also is making a factual allegation, states that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of that allegation. 21. 22. Paragraph 21 expresses a legal conclusion to which no response is necessary. States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegations contained in paragraph 22.

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Case 1:06-cv-00217-LSM

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23.

Paragraph 23 expresses a legal conclusion to which no response is necessary. To the extent it also is making a factual allegation, states that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of that allegation.

24.

Denies that plaintiff has overpaid its taxes. States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegation that defendant has not refunded any amounts plaintiff has claimed.

25.

States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegations contained in paragraph 25.

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WHEREFORE, defendant prays that the complaint be dismissed with prejudice, with all allowable costs assessed against plaintiff. Respectfully submitted, s/Jacob Christensen JACOB E. CHRISTENSEN Attorney of Record U.S. Department of Justice Tax Division Court of Federal Claims Section Post Office Box 26 Ben Franklin Post Office Washington, D.C. 20044 Voice: (202) 307-0878 Fax: (202) 514-9440 Email: [email protected] EILEEN J. O'CONNOR Assistant Attorney General DAVID GUSTAFSON Acting Chief, Court of Federal Claims Section STEVEN I. FRAHM Assistant Chief May 16, 2006 s/Steven Frahm Of Counsel

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