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

Case 1:05-cv-00231-EJD

Document 121

Filed 09/21/2007

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS JZ Buckingham Investments LLC as Tax Matters Partner of JBJZ Partners, a South Carolina general partnership, Plaintiff, v. United States of America, Defendant. § § § § § § § § § §

CASE NO. 05-231 T Chief Judge Edward J. Damich

PLAINTIFF'S MOTION FOR LEAVE TO FILE SUR-REPLY INSTANTER IN OPPOSITION TO DEFENDANT'S MOTION FOR LEAVE TO AMEND ANSWER TO ASSERT COUNTERCLAIM FOR PENALTIES Plaintiff JZ Buckingham Investments, LLC, as Tax Matters Partner of JBJZ Partners ("Plaintiff"), respectfully requests leave of this Court to file instanter a sur-reply to Defendant's Reply in Support of its Motion for Leave to Amend Answer to Assert a Counterclaim for Penalties. In support of its Motion, Plaintiff states the following: 1. On July 23, 2007, Defendant filed a Motion for Leave to Amend its Answer to

assert a counterclaim for penalties against Plaintiff pursuant to 26 U.S.C. §6662. 2. On August 9, 2007, Plaintiff filed its response in opposition to Defendant's

Motion and Defendant was ordered to file its reply by August 23, 2007. 3. On August 21, 2007, the Court granted Defendant's request for an enlargement of

time within which to file a reply to Plaintiff's response until September 7, 2007. 4. On September 6, 2007, the Court granted Defendant's additional request for an

enlargement of time within which to file a reply to Plaintiff's response until September 17, 2007. 5. On September 17, 2007, Defendant replied to Plaintiff's response in a filing

totaling 490 pages.
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6.

In the interest of judicial economy and efficiency and as a matter of fairness, the

Court should grant Plaintiff's motion to file a sur-reply in light of the significant imbalance in the volume of the Parties' filings on this issue and in the time Defendant was granted in which to file its reply. Respectfully submitted, By: s/ Joel N. Crouch Joel N. Crouch State Bar No. 05144220 M. Todd Welty State Bar No. 00788642

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

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CERTIFICATE OF CONFERENCE On this the 21st day of September, 2007, counsel for JZ Buckingham Investments LLC contacted counsel for the United States, David Steiner, regarding the relief sought in this Motion. Counsel for the United States stated that they opposed the granting of this Motion.

s/Joel N. Crouch Joel N. Crouch

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CERTIFICATE OF SERVICE I hereby certify that on this the 21st day of September, 2007, the foregoing Plaintiff's Motion for Leave to File Sur-Reply Instanter in Opposition to Defendant's Motion for Leave to Amend Answer to Assert Counterclaim for Penalties was served upon counsel listed below via electronic means. Dennis M. Donohue, Esq. Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 26 Ben Franklin Station Washington DC 20044 Attorneys for the United States of America s/ Joel N. Crouch Joel N. Crouch

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