Free Motion for Leave to File - District Court of Federal Claims - federal

Case 1:05-cv-00296-FMA

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS GRAPEVINE IMPORTS, LTD., a Texas Limited Partnership, T-TECH, INC., a Texas Corporation as Tax Matters Partner Plaintiffs, v. United States of America, Defendant. § § § § § § § § § § § § §

Case No. 05-296T Judge Francis M. Allegra

PLAINTIFFS' APPENDIX TO MEMORANDUM IN SUPPORT OF PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT Exh. 1. 2. 3. 4. 5. 6. 7. 8. 9. Source 26 U.S.C. § 172 26 U.S.C. § 469 26 U.S.C. § 1363 26 U.S.C. § 1366 26 U.S.C. § 6221 26 U.S.C. § 6222 26 U.S.C. § 6223 26 U.S.C. § 6224 26 U.S.C. § 6225 Page No. App. 1 App. 9 App. 18 App. 21 App. 23 App. 25 App. 27 App. 31 App. 33 App. 35 App. 39

10. 26 U.S.C. § 6226 11. 26 U.S.C. § 6227

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Page No. App. 42 App. 47 App. 51 App. 58 App. 61 App. 63 App. 68 App. 74 App. 75 App. 80 App. 82 App. 84

12. 26 U.S.C. § 6228 13. 26 U.S.C. § 6229 14. 26 U.S.C. § 6230 15. 26 U.S.C. § 6231 16. 26 U.S.C. § 6233 17. 26 U.S.C. § 6234 18. 26 U.S.C. § 6501 19. 26 U.S.C. § 6502 20. 26 U.S.C. § 6503 21. 26 U.S.C. § 6504 22. 26 U.S.C. § 8002 23. Treas. Reg. § 301.6223

24. UNITED STATES DEPARTMENT OF TREASURY, THE PRESIDENT'S 1978 TAX App. 86 PROGRAM: DETAILED DESCRIPTIONS AND SUPPORTING ANALYSES OF THE PROPOSALS 121-31 (1978). 25. Revenue Act of 1978, H.R. 12078, 95th Cong. (2nd Sess. 1978). 26. The President's 1978 Tax Reduction and Reform Proposals: Hearings Before the House Comm. on Ways and Means, 95th Cong. 5828-40 (1978). 27. S. DOC. NO. 97-5, at 154 (1981). 28. 1982 CONGRESSIONAL STAFF DIRECTORY 232 (Charles B. Brownson, ed. 1982). 29. LIBRARY OF CONGRESS, BILL SUMMARY & STATUS FOR 97th CONG., H.R. 4961 (1982), available at http://www.thomas.loc.gov. App. 100 App. 135

App. 149 App. 151 App. 153

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Page No. App. 157 App. 161

30. LIBRARY OF CONGRESS, BILL SUMMARY & STATUS FOR 97th CONG., H.R. 6300 (1982), available at http://www.thomas.loc.gov. 31. Compliance Gap: Hearing Before the Subcomm. on Oversight of the Internal Revenue Service of the Senate Comm. on Finance, 97th Cong. 94-163 (1982). 32. Tax Compliance Act of 1982, H.R. 6300, 97th Cong. (2d Sess.1982). 33. Tax Compliance Act of 1982 and Related Legislation: Hearing Before the House Comm. on Ways and Means, 97th Cong. (1982). 34. H.R. CONF. REP. NO. 97-760, at 599-611 (1982), reprinted in 1982 U.S.C.C.A.N. 1190, 1371-83. 35. STAFF OF HOUSE COMM. ON WAYS AND MEANS, 97th CONG., COMPILATION OF CONFEREE'S DECISIONS ON H.R. 4961: THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 (Comm. Print 1982). 36. STAFF OF JOINT COMM. ON TAXATION, 97th CONG., SUMMARY OF THE REVENUE PROVISIONS OF H.R. 4961 (THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982) 59-63 (Comm. Print 1982). 37. STAFF OF JOINT COMM. ON TAXATION, 97th CONG., GENERAL EXPLANATION OF THE REVENUE PROVISIONS OF THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 267-82 (Comm. Print 1982). 38. H.R. CONF. REP. NO. 105-220 (1997).

App. 197 App. 205 App. 255 App. 273

App. 276

App. 282

App. 299

39. Jerome Kurtz, Auditing Partnerships, TAX NOTES, May 29, 1978, at 581. App. 300 40. AMERICAN LAW INSTITUTE, FEDERAL INCOME TAX PROJECT SUBCHAPTER K: PROPOSALS ON THE TAXATION OF PARTNERS 394-427 (1982). App. 305

41. Ad Hoc Committee of Section of Taxation of American Bar Association, App. 347 Section of Taxation Proposal as to Audit of Partnerships, 32 TAX LAW. 551 (1979). 42. Mortimer M. Caplin & Stuart L. Brown, Partnership Tax Audits and Litigation After TEFRA, TAXES, Feb. 1983, at 75. App. 358

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Page No. App. 362 App. 372 App. 384 App. 390 App. 420 App. 441 App. 458 App. 463 App. 471 App. 500

43. I.R.S. Litigation Guideline Memorandum TL-81 (Jan. 4, 1990). 44. I.R.S. Litigation Guideline Memorandum TL-81 (Rev.) (Mar. 7, 1991). 45. I.R.S. Field Service Advice 1999-1081 (July 21, 1992). 46. I.R.S. Litigation Guideline Memorandum TL-43 (Rev.) (Jan. 14, 1993). 47. I.R.S. Litigation Guideline Memorandum TL-73 (Mar. 23, 1993). 48. I.R.S. Litigation Guideline Memorandum TL-81 (Rev.) (Feb. 5, 1999). 49. I.R.S. Chief Counsel Advisory 2004-14-4045 (Apr. 2, 2004). 50. 4 Audit, Internal Revenue Manual (CCH) § 4226.31(13). 51. Petitioner's Brief, The Colony, Inc. v. United States, 357 U.S. 28 (1958) (No. 306). 52. Petitioner's Reply Brief, The Colony, Inc. v. United States, 357 U.S. 28 (1958) (No. 306).

53. Memorandum for the Respondent, The Colony, Inc. v. United States, 357 App. 512 U.S. 28 (1958) (No. 306). 54. Respondent's Brief, The Colony, Inc. v. United States, 357 U.S. 28 (1958) (No. 306). 55. Petitioners' Brief, Badaracco v. Commissioner, 464 U.S. 386 (1984) (No. 82-1453). 56. Petitioner Deleet Merchandising Corp.'s Brief, Badaracco v. Commissioner, 464 U.S. 386 (1984) (No. 82-1509). 57. Respondents' Brief, Badaracco v. Commissioner, 464 U.S. 386 (1984) (No. 82-1453 and 82-1509). 58. Petitioner Deleet Merchandising Corp.'s Reply Brief, Badaracco v. Commissioner, 464 U.S. 386 (1984) (No. 82-1509). 59. Electronic Mail Records Produced by the IRS Pursuant to FOIA Request in JZ Buckingham Investments LLC, as Tax Matters Partner for JBJZ Partners v. United States, No. 05-231T.
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App. 519 App. 555 App. 598 App. 653 App. 701 App. 733

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