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

Case 1:05-cv-01028-MBH

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Filed 02/23/2006

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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 seven days from February 24, 2006, to and including March 3, 2006, within which to file its answer or other response in the above-captioned case. This is the third enlargement of time requested for this purpose. The first two requests having been granted for a total of ninety days. In support of this motion, defendant states that its trial attorney has received from the Internal Revenue Service ("IRS") a partial administrative file and the defense recommendation. However, those materials were delivered to defendant's trial attorney near the close of business on February 17, 2006. Defendant requests this enlargement in order to allow its trial attorney

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Case 1:05-cv-01028-MBH

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additional time to review the documents that have been provided and to respond to the complaint in this action. Plaintiff's counsel has authorized us to state that plaintiff does not object to the allowance of this motion. 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 s/StevenI. Frahm Of Counsel

February 23, 2006

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CERTIFICATE OF SERVICE I certify that service of the foregoing Motion for Enlargement of Time has, this 23rd day of February 2006,been made on plaintiff by electronic filing and by mailing a copy thereof, in a postage prepaid envelope, to the following address: Judith A. Mather, Esquire DOW, LOHNES & ALBERTSON, PLLC 1200 New Hampshire Avenue, N.W. Suite 800 Washington, D.C. 20036

s/Jennifer Dover Spriggs Court of Federal Claims Section U.S. Department of Justice Tax Division Post Office Box 26 Ben Franklin Post Office Washington, D.C. 20044 (202) 307-6440 (202) 514-9440 (facsimile)