Free Status Report - District Court of Federal Claims - federal

Case 1:05-cv-01028-MBH

Document 44

Filed 09/12/2006

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS __________ No.05-1028 T (Judge Marian 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

DEFENDANT'S STATUS REPORT

Pursuant to the Court's order of August 10, 2006, the United States reports as follows: On September 6, 2006, the Estate filed Plaintiff's Report to the Court in which it reported (Report at p. 5) that "[T]he Estate is prepared to agree to dismiss its complaint without prejudice." On September 8, 2006, the Estate forwarded a letter to the IRS Appeals Officer assigned to this matter enclosing a draft of an Agreement to Extend Time to Bring Suit (Form 907). On September 11, 2006, counsel for the Estate called the IRS Appeals Officer to discuss the enlargement of time to file suit. The IRS Appeals Officer contacted counsel for the United States and a conference call was held on September 11, 2006, with the IRS Appeals Officer, and counsel for both parties to discuss the proposed enlargement of time to file suit. During that conference, counsel for the United States once again advised counsel for the Estate that so long as this case is -1-

Case 1:05-cv-01028-MBH

Document 44

Filed 09/12/2006

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pending, the IRS has no authority to grant an application for an enlargement of time to file suit. The United States has now provided all the assistance to the Estate it believes is possible with respect to future administrative proceedings before the IRS. As indicated in its report of September 6, 2006, the Estate should now voluntarily dismiss its suit.

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 Chief, Court of Federal Claims Section STEVEN I. FRAHM Assistant Chief s/Steven I. Frahm Of Counsel

September 12, 2006

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