Free Notice of Additional Authority - District Court of Federal Claims - federal

Case 1:05-cv-00999-MMS

Document 38

Filed 03/05/2007

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS (Judge Sweeney) ________________________ No. 05-999 T EPSOLON LIMITED, by and through SLIGO (2000) COMPANY, INC., Tax Matters Partner, Plaintiff, v. THE UNITED STATES, Defendant. ______________ DEFENDANT'S NOTICE OF DECISION IN AD GLOBAL FUND V. UNITED STATES (Fed Cir. 06-5046) ______________ In the Government's Brief in Support of Cross Motion for Summary Judgment, and in its Reply Brief to plaintiff's response thereto, the Government has argued, inter alia, that § 6229(a) of the Internal Revenue Code establishes a minimum period before which the 3-year statute of limitations of § 6501(a) shall not expire. The Government cited to AD Global Fund v. United States, 67 Fed. Cl. 567 (2005), among other cases, in support of that proposition. On March 2, 2007, the Federal Circuit affirmed the Court of Federal Claims's decision in AD Global, holding that "§ 6229(a) unambiguously sets forth a minimum period for assessments of partnership items that may extend the regular statue of limitations in § 6501(a)." (Slip. op. p. 4.)

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Case 1:05-cv-00999-MMS

Document 38

Filed 03/05/2007

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A copy of that opinion is attached hereto. Respectfully submitted,

March 5, 2007 Date

s/ David R. House DAVID R. HOUSE 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) 616-3366 EILEEN J. O'CONNOR Assistant Attorney General DAVID GUSTAFSON Chief, Court of Federal Claims Section s/David Gustafson Of Counsel Attorneys for Defendant

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