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

Case 1:05-cv-01028-MBH

Document 9

Filed 01/20/2006

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS __________ No. 05-1028 T (Judge Marion Blank Horn) ESTATE OF RANKIN M. SMITH, SR., SUNTRUST BANK, TAYLOR W. SMITH, and RANKIN M. SMITH, JR., Co-Executors, Plaintiffs v. THE UNITED STATES, Defendant __________ MOTION FOR ENLARGEMENT OF TIME __________

Pursuant to RCFC 6.1, the United States respectfully moves for an enlargement of time of sixty days from January 23, 2006, to and including March 24, 2006, within which to file its answer or other response in the above-captioned case. This is the second enlargement of time requested for this purpose. 1 In support of this motion, defendant states that its trial attorney has not yet received from the Internal Revenue Service ("IRS") the administrative files and the defense recommendation which are necessary to prepare a meaningful response to the complaint. Defendant's trial

Defendant's first request for an enlargement of time is pending before the Court; that request seeks a 60-day enlargement of time. -1-

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Case 1:05-cv-01028-MBH

Document 9

Filed 01/20/2006

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attorney has spoken with the IRS attorney assigned to this matter and the IRS, despite diligent efforts, has been unable to locate the complete administrative file relevant to this action. The IRS is continuing and has broadened its search for the administrative file. Defendant's trial attorney expects to receive the administrative file, the defense recommendation, and to respond to the complaint within the time requested. Plaintiff's counsel has authorized us to state that plaintiff does not object to the allowance of a 30-day enlargement of time. Plaintiff, however, objects to the allowance of a 60day enlargement of time. WHEREFORE, defendant requests that its motion be granted. Respectfully submitted,

s/Jennifer Dover Spriggs JENNIFER DOVER SPRIGGS 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 (202) 307-0840

EILEEN J. O'CONNOR Assistant Attorney General DAVID GUSTAFSON Acting Chief, Court of Federal Claims Section STEVEN I. FRAHM Assistant Chief Of Counsel

January 20, 2006

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