Free Cross Motion [Dispositive] - District Court of Federal Claims - federal

Case 1:05-cv-00296-FMA

Document 38

Filed 11/28/2005

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' CROSS MOTION FOR PARTIAL SUMMARY JUDGMENT AND RESPONSE OPPOSING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT The United States opposes the plaintiff's motion for summary judgment and moves the Court for a partial summary judgment determining that the adjustments listed in the IRS's 1999 Notice of Final Partnership Administrative Adjustment ("FPAA") are not barred by 26 U.S.C. §§ 6229 or 6501. As the brief supporting this motion explains, the undisputed facts in this case support a holding that section 6501(a)'s three-year limitations period for assessing 2000 tax attributable to Grapevine Imports 1999 partnership items is open and suspended. The United States' brief also explains that section 6501(e)'s six-year limitations period for assessing 1999 tax attributable to Grapevine's 1999 partnership items is open and suspended. This 1999 conclusion depends, however, on unresolved factual disputes. This motion relies upon the undisputed facts taken from the plaintiff's complaint, tax returns filed by Grapevine and its partners, summons materials created and produced by Grapevine's tax advisor, and the District Court's orders in United States v. Jenkens & Gilchrist, P.C., No. 03 C 5693, 2004 WL 1245802 (N.D. Ill. May 14, 2004).

Case 1:05-cv-00296-FMA

Document 38

Filed 11/28/2005

Page 2 of 2

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 MILDRED L. SEIDMAN Chief, Court of Fed. Claims Section CHRISTOPHER R. EGAN DAVID R. HOUSE Of Counsel

CERTIFICATE OF SERVICE IT IS HEREBY CERTIFIED that service of the foregoing MOTION FOR PARTIAL SUMMARY JUDGMENT has been made on the 28th day of November, 2005, 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

U.S. Partial M.S.J. Page 2 of 2