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

Case 1:05-cv-00296-FMA

Document 52

Filed 05/16/2006

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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 RECENTLY DISCOVERED AUTHORITY Defendant, United States of America, hereby moves this Court for leave to cite an opinion that counsel discovered on May 15, 2006, and that is pertinent to the disposition of the parties' cross-motions for summary judgment now pending before this Court. Yesterday, we found a reference to Martinez v. United States (In re Martinez), 2006 WL 1120436 (Bankr. E.D. La. March 2, 2006), a case involving the dischargeability of a tax debt. Further study led to the district court's prior opinion in Martinez v. United States, 2005 WL 2065307, 96 A.F.T.R. 2d 2005-5473, 2005-2 U.S. Tax Cas. (CCH) ¶ 50,524 (2005). The district court's opinion includes the following statement: The IRS has three years from the date on which either the individual partner files his return or the partnership's informational return is filed, whichever is more recent, to assess income tax related to the partnership. I.R.C. §§ 6501(a), 6229(a)(1). The issuance of an FPAA suspends the running of the normal three-year period of limitations on assessment. I.R.C. § 6229.

Case 1:05-cv-00296-FMA

Document 52

Filed 05/16/2006

Page 2 of 3

2005-2 U.S. Tax. Cas. at 89,300, n.5. Defendant believes that, in deciding the parties' crossmotions, the Court would want to be aware of this prior opinion. 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 Of Counsel

CERTIFICATE OF CONFERENCE Counsel for the United States provided counsel for Grapevine Imports with a copy of this motion on May 16, 2006. Counsel for Grapevine Imports stated that Grapevine Imports is not opposed to this motion.

/s/ Grover Hartt, III GROVER HARTT, III

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Case 1:05-cv-00296-FMA

Document 52

Filed 05/16/2006

Page 3 of 3

CERTIFICATE OF SERVICE IT IS HEREBY CERTIFIED that service of the foregoing UNITED STATES' MOTION FOR LEAVE TO GIVE NOTICE OF RECENTLY DISCOVERED AUTHORITY has been made on May 16, 2006, by mailing a copy thereof to: 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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