Free Motion for Extension of Time - District Court of Federal Claims - federal

Case 1:05-cv-01223-FMA

Document 24

Filed 07/02/2007

Page 1 of 2

IN THE UNITED STATES COURT OF FEDERAL CLAIMS ______________ No. 05-1223 T (Judge Allegra) CLEARMEADOW INVESTMENTS, LLC, CLEARMEADOW CAPITAL CORP., Tax Matters Partner, Plaintiff, v. THE UNITED STATES, Defendant. ______________ DEFENDANT'S MOTION FOR AN ENLARGEMENT OF TIME IN WHICH TO FILE A MOTION FOR SUMMARY JUDGMENT ______________ Pursuant to RCFC 6(b) and 6.1, the defendant, the United States, asks the Court for a 21day enlargement of time, from July 9 through July 30, 2007, inclusive, within which to file its motion for summary judgment. This is the first enlargement the defendant has sought for this purpose. The defendant's trial attorney has discussed this motion with the plaintiff's attorney, who stated that he will not object to its allowance. As good cause for this motion, the defendant states the following: In a joint status report filed on May 29, 2007, the defendant said that it "hopes to file its motion and opening brief by July 9, 2007." Since filing the status report, the defendant's attorney has drafted most of the necessary proposed factual findings, but has determined that he requires an additional affidavit from an IRS agent who knows relevant facts­including whether correspondence in the files was mailed to the plaintiff. He has also received copies of a deposition and a statement made under -1-

Case 1:05-cv-01223-FMA

Document 24

Filed 07/02/2007

Page 2 of 2

oath by certain promoters of the investment the plaintiff in this case purchased. That deposition and statement were taken in a case brought by another investor, NHB X, LLC, Norman H. Bevan, Tax Matters Partner, v. Commissioner, No. 17453 (Tax Ct.). These documents provide useful background information concerning the investment before the Court, and the defendant's attorney will need the extra time to incorporate the information into his own motion. The defendant's attorney has sent copies of the deposition and of the statement to the plaintiff's attorney. WHEREFORE the defendant asks the Court to grant this motion. Respectfully submitted, s/Robert Stoddart ROBERT STODDART Attorney of Record U.S. Department of Justice Tax Division Court of Federal Claims Section Post Office Box 26 Ben Franklin Station Washington, D.C. 20044 TEL: (202) 307-6445 FAX: (202) 514-9440 [email protected] EILEEN J. O'CONNOR Assistant Attorney General DAVID GUSTAFSON Acting Chief, Court of Federal Claims Section s/ David Gustafson July 2, 2007

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