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

Case 1:05-cv-00296-FMA

Document 49

Filed 04/07/2006

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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' MOTION FOR LEAVE TO SUPPLEMENT PLAINTIFFS' APPENDIX TO MEMORANDUM IN SUPPORT OF PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT Plaintiffs, Grapevine Imports, Ltd. and T-Tech, Inc., as Tax Matters Partner ("Plaintiffs") file this Motion for Leave to Supplement Plaintiffs' Appendix to Memorandum in Support of Plaintiffs' Motion for Summary Judgment, with electronic mail records produced by the Internal Revenue Service pursuant to a Freedom of Information Act ("FOIA") under 5 U.S.C. § 552. In support of the relief sought, Plaintiffs show the Court the following: 1. Currently pending before the Court are the Plaintiffs' Motion for Summary

Judgment and the Defendant's Cross Motion for Partial Summary Judgment on the statute of limitations issue. 2. 3. Oral argument on the motions is scheduled on April 11, 2006 in Dallas, Texas. Certain electronic mail records were produced by the Internal Revenue Service,

Disclosure Office, STOP 602-D, 401 W. Peachtree St. NE, Suite 1905, Atlanta, Georgia 30308, pursuant to the FOIA request.

PLAINTIFFS' MOTION FOR LEAVE TO SUPPLEMENT PLAINTIFFS' APPENDIX TO MEMORANDUM IN SUPPORT OF PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT
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3.

The records reveal that the Government chose to take a calculated risk and rely on

the statute of limitations in Section 6501 rather than the TEFRA statue of limitations in Section 6229. 4. 5. The Defendant is opposed to this Motion. An updated Table of Contents is included for the Court's convenience.

For the foregoing reasons, Plaintiffs move the Court for Leave to Supplement Plaintiffs' Appendix to Memorandum in Support of Plaintiffs' Motion for Summary Judgment. If granted, the documents would be appended in the following manner: Appendix to Memorandum in Support of Plaintiffs' Motion for Summary Judgment: Exhibit 59: Request. Respectfully submitted on April 7, 2006, By: /s/ M. Todd Welty________ M. Todd Welty Texas State Bar No. 00788642 Josh O. Ungerman Texas State Bar No. 20393150 David E. Colmenero Texas State Bar No. 24001908 Electronic Mail Records Produced by the IRS Pursuant to FOIA

MEADOWS, OWENS, COLLIER, REED COUSINS & BLAU, L.L.P. 901 Main Street, Suite 3700 Dallas, TX 75202 (214) 744-3700 Telephone (214) 747-3732 Facsimile [email protected] [email protected] [email protected] ATTORNEYS-IN-CHARGE FOR PLAINTIFFS

PLAINTIFFS' MOTION FOR LEAVE TO SUPPLEMENT PLAINTIFFS' APPENDIX TO MEMORANDUM IN SUPPORT OF PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT
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CERTIFICATE OF CONFERENCE I hereby certify that on April 7, 2006, I contacted Defendant's Counsel, Grover Hartt, regarding the relief sought in this Motion. Mr. Hartt stated that he is opposed to this Motion and will file a separate response. /s/ M. Todd Welty M. TODD WELTY CERTIFICATE OF SERVICE I hereby certify that on April 7, 2006, I electronically filed the foregoing with the Clerk of the Court using the ECF system which will send notification of such filing to the following: Grover Hartt, Esq. U.S. Department of Justice--Tax Division 717 N. Harwood, Suite 400 Dallas, Texas 75201 /s/ M. Todd Welty M. Todd Welty

PLAINTIFFS' MOTION FOR LEAVE TO SUPPLEMENT PLAINTIFFS' APPENDIX TO MEMORANDUM IN SUPPORT OF PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT
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