Free Answer - District Court of Federal Claims - federal

Case 1:05-cv-01188-MBH

Document 9

Filed 01/25/2006

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS ______________ No. 05-1188 T (JUDGE HORN) TEXTRON INC., Plaintiff v. THE UNITED STATES, Defendant

DEFENDANT'S ANSWER TO THE COMPLAINT Defendant, the United States, for its answer to plaintiff's complaint, denies each and every allegation that is not admitted or otherwise expressly addressed below. 1. Defendant also:

Admits that this action is brought under §§ 6532 and 7422, Internal Revenue Code, seeking to recover Federal excise taxes that plaintiff alleges (elsewhere in the complaint) that its telephone service providers charged plaintiff, 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 June 30, 2001, through March 31, 2004, and denies that plaintiff is entitled to any recovery.

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.

3.

Admits the allegations contained in paragraph 3. -1-

Case 1:05-cv-01188-MBH

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4. 5.

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

Admits the allegations contained in the first four sentences of paragraph 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 fifth sentence. Admits the allegations contained in the sixth sentence. States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegations contained in the seventh sentence. States that

its attorneys currently lack knowledge or information -2-

Case 1:05-cv-01188-MBH

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sufficient to form a belief as to the truth of the allegations contained in the eighth sentence, but denies that plaintiff is entitle to any refund of federal excise tax. 13. 14. Admits the allegations contained in paragraph 13. Paragraph 14 contains plaintiff's paraphrasing of the statute which requires no response. 15. Paragraph 15 contains plaintiff's characterization of the statutes which requires no response. 16. States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegations contained in paragraph 16. 17. Paragraph 17 contains plaintiff's characterization of the statute which requires no response. 18. Paragraph 18 contains plaintiff's paraphrasing of the statute which requires no response. 19. 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. States that its attorneys currently lack knowledge or information sufficient to form a belief as to the truth of the allegations contained in paragraph 20.

-3-

Case 1:05-cv-01188-MBH

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Filed 01/25/2006

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WHEREFORE, defendant prays that the complaint be dismissed with prejudice, with all allowable costs assessed against plaintiff. Respectfully submitted, 1/9/2006 Date s/G. Robson Stewart G. ROBSON STEWART U.S. Department of Justice Tax Division Court of Federal Claims Section Post Office Box 26 Ben Franklin Post Office Washington, D.C. 20044 (202) 307-6493 EILEEN J. O'CONNOR Assistant Attorney General DAVID GUSTAFSON Acting Chief Court of Federal Claims Section STEVEN I. FRAHM Assistant Chief 1/9/2006 Date s/Steven I. Frahm Of Counsel Attorneys for Defendant