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

Case 1:05-cv-00296-FMA

Document 76

Filed 03/05/2007

Page 1 of 2

IN THE UNITED STATES COURT OF FEDERAL CLAIMS GRAPEVINE IMPORTS, LTD., and T-TECH, INC., as Tax Matters Partner Plaintiffs, v. UNITED STATES OF AMERICA, Defendant. ' ' ' ' ' ' ' ' ' '

NO. 05-296T (Judge Allegra)

UNITED STATES= MOTION FOR LEAVE TO GIVE NOTICE OF RECENT AUTHORITY The United States moves the Court for leave to cite a Federal Circuit opinion decided on March 2, 2007: AD Global Fund, LLC v. United States, No. 06-5046, 2007 WL 624366 (Fed. Cir. Mar. 2, 2007). The Federal Circuit's opinion includes the following statement: Reading § 6229(a) together with § 6501, we conclude that § 6229(a) unambiguously sets forth a minimum period for assessments of partnership items that may extend the regular statute of limitations in § 6501.

Respectfully Submitted, /s/ Grover Hartt, III GROVER HARTT, III Attorney of Record Tax Division U.S. Department of Justice 717 N. Hardwood, Suite 400 Dallas, Texas 75201 (214) 880-9721 (Main) (214) 880-9741 (Fax) EILEEN J. O'CONNOR Assistant Attorney General DAVID D. GUSTAFSON Chief, Court of Fed. Claims Section CYNTHIA E. MESSERSMITH CHRISTOPHER R. EGAN Date Signed: March 5, 2007

Case 1:05-cv-00296-FMA

Document 76

Filed 03/05/2007

Page 2 of 2

CERTIFICATE OF CONFERENCE The United States discussed this motion with counsel for the plaintiffs, and the plaintiffs are not opposed to it. /s/ Grover Hartt, III__________ GROVER HARTT, III

CERTIFICATE OF SERVICE I hereby certify that on March 5, 2007, I electronically filed the foregoing MOTION FOR LEAVE TO GIVE NOTICE OF RECENT AUTHORITY with the Clerk of the Court using the ECF system, which will send notification of such filing to the following: Todd Welty Meadows, Owens, Collier, Reed, Cousins & Blau, L.L.P 901 Main Street, Suite 3700 Dallas, Texas 75202

/s/ Grover Hartt, III_____________ GROVER HARTT, III

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