Free Response to Motion [Dispositive] - District Court of Federal Claims - federal

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 1 of 20

IN THE UNITED STATES COURT OF FEDERAL CLAIMS No. 05-1189 T (Judge Charles F. Lettow) ______________________ THOMAS H. McGANN and EVELYN G. McGANN

Plaintiffs, VS. UNITED STATES OF AMERICA, Defendant. ____________________ APPENDIX A TO PLAINTIFFS' RESPONSE IN OPPOSITION TO DEFENDANT'S MOTION TO DISMISS PLAINTIFFS' COMPLAINT FOR LACK OF JURISDICTION AND BRIEF IN SUPPORT THEREOF ____________________ Bates Page No. A-1 A-2 to A-4 A-5 to A-9 A-10 to A-25 A-26 to A-29 A-30 A-31 to A-32 Document 26 U.S.C. §6621(c), effective for tax year 1983 Treas. Reg. §301.6621-2T, effective for tax year 1983 H.Conf.Rep. No.98-861 (June 23, 1984) H.R.Rep. No. 101-247, at 1388, 1394 (1989) 135 Cong. Rec. S13893-07, Statement of Sen. Pryor, October 24, 1989 H.R. Conf. Rep. 97-760, p.611, 97th Cong., 2nd Sess. 1982, P.L. 97-248 Interest Rate Table from Software Program TaxInterest Showing NOrmal Interest Rates vs. §6621(c) "Motivated" Penalty Interest Over Time

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 2 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 3 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 4 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 5 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 6 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 7 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 8 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 9 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 10 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 11 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 12 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 13 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 14 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 15 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 16 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 17 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 18 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 19 of 20

Case 1:05-cv-01189-CFL

Document 20-2

Filed 10/10/2006

Page 20 of 20