Free Status Report - District Court of Federal Claims - federal

Case 1:05-cv-01028-MBH

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Filed 08/01/2006

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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 July 27, 2006, the United States reports as follows on the status of efforts to identify an IRS procedure to consider the Estate's claims for additional credits for state death taxes and deductions for interest: Defendant does not subscribe to the rather pessimistic assessment by the IRS' Mr. Ron Kalas of the Estate's ability to have the IRS consider its claims. Therefore as promised to plaintiff's counsel at the conclusion of the July 13, 2006 meeting, and as since directed by the Court, defendant has been making additional efforts to identify a procedure under which plaintiff might present its claims to the IRS for consideration. Mr. David Gustafson and Mr. Steven Frahm, respectively Chief and Assistant Chief of the Court of Federal Claims Section, contacted Ms. Judith Wall at the IRS National Office. Ms. Wall is Special Counsel to the National -1-

Case 1:05-cv-01028-MBH

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Filed 08/01/2006

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Taxpayer Advocate for the Internal Revenue Service. On July 27, 2006, they and Ms. Spriggs, defendant's counsel of record, held a telephone conference to discuss this case and enlist Ms. Wall's help. Ms. Wall promised to investigate within the Internal Revenue Service how best to identify and implement a procedure under which plaintiff could present its claims. In addition to Ms. Wall, IRS counsel in Atlanta, and at the National Office are assisting with this matter. As a result, various discussions have taken place over the last few days, and it appears that since IRS Appeals ruled on plaintiff's earlier claim for refund, an Appeals office can consider the Estate's claims for additional credits for state death taxes and deductions for interest. In addition, the IRS is attempting to identify a specific Appellate Officer to consider plaintiff's claims. We are hopeful that such an person will be identified soon.

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Case 1:05-cv-01028-MBH

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Filed 08/01/2006

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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

August 1, 2006

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