Free Response to Cross Motion [Dispositive] - District Court of Federal Claims - federal

Case 1:05-cv-00999-MMS

Document 24-2

Filed 06/12/2006

Page 1 of 4

UNITED

STATES

IN THE COURT OF FEDERAL

CLAIMS

EPSOLON LIMITED, by and through SLIGO (2000) COMPANY, INC., Tax Matters Partner, Plaintiff,
V.

THE UNITED STATES AMERICA,

OF

Defendant.

) ) ) ) ) ) ) ) ) ) ) ) ) )

No. 05-999 T Judge Margaret M. Sweeney

DECLARATION

OF GEORGE

M. CLARKE

III to 28 U.S.C.

I, George M. Clarke III, hereby declare under penalty of perjury, pursuant §1746, that the following 1. facts are true and accurate to the best of my knowledge admitted as such under,

and belief.

I am an attorney,

inter alia, the Bars of the State of of law in the area

Virginia and the District of tax litigation McKenzie,
2.

of Columbia.

I am currently as an associate

engaged in the practice at the Washington,

and tax controversy

D.C. office of Baker &

LLP.
My principal work address is 815 Connecticut Avenue, N.W., Washington, D.C.

20006.

My work telephone 3. 4.

number is (202) 452-7068. case. as Exhibits I through S in Plaintiff's Judgment, or in

I am of counsel in the above-captioned I have reviewed the documents

identified

Response

and Reply to Cross-Motion Motion

of the United States for Partial Summary Motion

the Alternative,

under Rule 56(f), Epsolon's

for 56(f) Relief and for Leave to

Case 1:05-cv-00999-MMS

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ConductDiscovery,andBrief in Supportthereof, which areattachedtherewith.
exhibits is a true and correct copy of the document Exhibit I. The United States'

Each of these

identified below by exhibit number:Memorandum in the matter in Opposition States to of

Supplemental 13, 2004

Intervention, America

filed April

of United

v. Sidley Austin

Brown & Wood LLP, Dkt. No. 03-9355

(N.D.

Ill.) (the "Illinois Action").
Exhibit J.

A letter to John Lindquist, ("DOJ") March forwards from Gregory 5, 2004, which,

Esq. of the United States Department

of Justice LLP, dated Action,

S. Lynam, Esq. of Baker & McKenzie pursuant engagement to court

order in the Illinois the "Baker

two redacted

letters between

Does" and 26,

Sidley Austin Brown & Wood LLP ("SABW"), 2000.
Exhibit K.

each dated December

A letter from Stuart D. Gibson, Skadden, Arps, Slate, Meagher

Esq., DOJ, to Armando & Flom ("Skadden

Gomez,

Esq. of

Arps") dated March 9, in Exhibit J. Arps, to Mr.

2004 which attaches the same engagement Exhibit L. A redacted letter from Robert S. Bennett,

letters included Esq., Skadden

Gibson, dated March 31, 2004.
Exhibit M.

A transcript
Division v.

of a status hearing
KPMG, LLP,

in the matter of Department
No. MS 02-295

of Justice Tax
(the "DC

Dkt.

(D.D.C.)

Action") Exhibit N. The

on April 1, 2004. of Mr. Keith A. Tucker, dated September 6, 2003,

declaration

submitted

under seal in the matter of Doe 1 v. KPMG,

LLP, Dkt. No. 03-

Case 1:05-cv-00999-MMS

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2036 (N.D. Tex) (the "Texas the Northem
Exhibit O.

Action.")

This document

was unsealed

by

District of Texas on April 12, 2004. E" which was attached Motion as an Appendix Judgment to KPMG and Cross in

Excerpts LLP's Motion "Exhibit 2004.

from "Exhibit

Response

to Plaintiffs' Judgment

for Summary

for Summary

in the Texas Action District

The documents

E" were unsealed

by the Northern

of Texas on April 12,

Exhibit P.

Intervenor-Defendant's Emergency

Memorandum

in

Opposition

to

Plaintiff's

Motion to Alter or Amend Judgment,

filed April 13, 20()4, in

the Texas Action. Exhibit Q. Emails from David A. Hubbert Division) (including Exhibit R. Statutory (Chief of Eastern Region of DOJ Civil Tax Revenue Service ("IRS") personnel

to various DOJ and Intemal

Mr. Gibson), dated April 12, 2004. Notice of Deficiency ("SNOD") issued to Keith A. & Laura B. 31, 2000, dated April 15, 2004.

Tucker for the tax year ended December Exhibit S. Exhibit T. Transcript Notice of Proceedings

in the Illinois Action on April 15, 2004. Tax Return, dated March 22, 2006, which was not assessed until

of Tax Due on Federal

shows that the tax associated March 22, 2006.

with this proceeding

Case 1:05-cv-00999-MMS

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VERIFICATION I declare under penalty of perjury that the foregoing knowledge and belief. is true and correct to the best of my

Executed:

June 12, 2006

George M. Clarke III Attorney