Free Motion for Summary Judgment - District Court of Federal Claims - federal

Case 1:05-cv-00296-FMA

Document 32

Filed 10/21/2005

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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 SUMMARY JUDGMENT Pursuant to Rule 56 of the Rules of the United States Court of Federal Claims ("RCFC"), Plaintiffs Grapevine Imports, Ltd ("Grapevine") and T-Tech, Inc. (collectively "Plaintiffs") move the Court to enter an order granting summary judgment in their favor, holding that: (1) The Government's proposed adjustments to partnership items of Grapevine as

reflected in a Final Partnership Administrative Adjustment issued on December 17, 2004 to Grapevine (the "Grapevine FPAA") are barred in their entirety by the statute of limitations set forth in Section 6229(a); (2) Alternatively, any increase to the tax liability of the Grapevine Partners for the

1999 tax year is barred by the three-year statute of limitations period set forth in Section 6501(a); (3) As a further alternative to the first requested judgment above, any assessment of

tax for the 2000 tax year is barred by the statute of limitations because the statute of limitations period under Section 6501 was not suspended by the issuance of the Grapevine FPAA. (4) Defendant may not make an adjustment to partnership items in 1999--a year

barred by the statute of limitations--to reduce a net operating loss deduction in 2000;

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As a basis for their Motion, Plaintiffs rely on the following uncontroverted facts: (1) The Government issued the Grapevine FPAA on December 17, 2004. See

Plaintiff's Proposed Findings of Uncontroverted Facts ("Prop. Fin.") ¶ 13. (2) The Partnership filed its IRS Form 1065 on or before April 17, 2000 for the 1999

tax year. See Prop. Fin. ¶ 6. As such, the Grapevine FPAA was issued more than three years after the Partnership filed its 1999 tax return. (3) The Tigues filed their joint IRS Form 1040 for the 1999 tax year on or before

April 17, 2000. See Prop. Fin. ¶ 7. As such, the Government issued the Grapevine FPAA more than three years after the date that the Tigues' IRS Form 1040 for the 1999 tax year was filed. (4) The Tigues filed their joint IRS Form 1040 for the 2000 tax year on or before

August 15, 2001. See Prop. Fin. ¶ 8. As such, the Government issued the Grapevine FPAA more than three years after the date that the Tigues filed their 2000 tax return. (5) The Government has not issued statutory notices of deficiency against the Tigues

for either the 1999 or 2000 tax years. See Prop. Fin. ¶ 14. In support thereof, Plaintiffs provide the Court with the Memorandum in Support of Plaintiff's Motion for Summary Judgment. WHEREFORE, Plaintiffs pray that this motion for summary judgment be granted and an order be entered.

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Respectfully submitted on October 21, 2005, 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

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 CERTIFICATE OF SERVICE I hereby certify that on October 21, 2005, I electronically filed the foregoing Motion for Summary Judgment 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

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