Free Motion to Dismiss - Rule 12(b)(1) - District Court of Federal Claims - federal

Case 1:05-cv-00299-EJD

Document 24

Filed 12/19/2005

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS ____________ No. 05-299 T (Chief Judge Edward J. Damich) (Consolidated with Nos. 05-300 T, 05-301 T, 05-302 T, & 05-303 T) INSTASHRED SECURITY SERVICES, LLC, BY AND THROUGH ISS ACQUISITIONS, LLC, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Plaintiff, v.

THE UNITED STATES, Defendant. ______________ MOTION OF THE UNITED STATES' TO DISMISS EACH CONSOLIDATED PETITION FOR FAILURE TO MAKE JURISDICTIONAL DEPOSIT ______________

COMES NOW the defendant, the United States, pursuant to the Court's order of October 24, 2005, and hereby moves under RCFC 12(b)(1) to dismiss the readjustment petitions of ISS Acquisitions, LLC (Fed. Cl. No. 05-299T), Thomas Dunlap (Fed. Cl. No. 05-300T), Donald Thorne (Fed. Cl. No. 05-301T), Issie Rabinovitch (Fed. Cl. No. 05-302T), and ISS Management - D, LLC (Fed. Cl. No. 05-303T) for failure to comply with the jurisdictional deposit requirement of 26 U.S.C. § 6226(e)(1) and Treas. Reg. § 301.6226(e)-1(a)(1)(2001).

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Case 1:05-cv-00299-EJD

Document 24

Filed 12/19/2005

Page 2 of 2

In accordance with RCFC 7(b)(1-2), this motion is accompanied by a brief setting forth in detail the grounds for this motion and supporting argument.

Respectfully submitted,

s/Robert J. Higgins ROBERT J. HIGGINS Attorney of Record BART D. JEFFRESS Trial Attorney United States Department of Justice Tax Division Court of Federal Claims Section Post Office Box 26 Ben Franklin Post Office Washington, D.C. 20044 Voice: (202) 307-6580 Fax: (202) 514-9440

EILEEN J. O'CONNOR Assistant Attorney General DAVID GUSTAFSON Acting Chief Court of Federal Claims Section s/David Gustafson Of Counsel December 19, 2005

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