Candyce Martin 1999 Irrevocable Trust v. The United States of America

Filing 13

STIPULATION AND ORDER FOR EXTENSION OF TIME TO ANSWER AND CONTINUING CASE MANAGEMENT CONFERENCE re 9 Stipulation filed by The United States of America. Signed by Judge Phyllis J. Hamilton on 1/16/09. (nah, COURT STAFF) (Filed on 1/16/2009)

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JOSEPH P. RUSSONIELLO United States Attorney THOMAS MOORE Assistant United States Attorney Chief, Tax Division DAVID L. DENIER Assistant United States Attorney 10th Floor Federal Building 450 Golden Gate Avenue, Box 36055 San Francisco, California 94102 Telephone: [phone] Fax: [phone] JENNIFER D. AUCHTERLONIE (Wash. Bar No. 29481) Trial Attorney, Tax Division United States Department of Justice P.O. Box 683, Ben Franklin Station Washington, D.C. 20044 Telephone: [phone] Fax: [phone] E-mail: [e-mail] IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF CALIFORNIA SAN FRANCISCO DIVISION CANDYCE MARTIN 1999 IRREVOCABLE TRUST, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner, v. THE UNITED STATES OF AMERICA, Respondent. ) ) ) ) ) ) ) ) ) ) ) )

CV 08-5150 (PJH)

STIPULATION FOR EXTENSION OF TIME TO ANSWER AND CONTINUANCE OF CASE MANAGEMENT CONFERENCE

IT IS HEREBY STIPULATED AND AGREED by the petitioner and respondent, pursuant to Local Rule 6-1(a), that (1) the respondent shall have an extension of time, from January 13, 2009 to March 16, 2009, in which to answer or otherwise respond to the petition, and (2) the case management 28 conference, currently scheduled for March 26, 2009, should be continued to May 26, 2009, or such later date as the Court's schedule may allow.

STIPULATION FOR EXTENSION OF TIME

No. CV-08-5150 (PJH)

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The parties respectfully represent they have good cause for making this request: 1. This case is a complex federal tax proceeding. It arises from the Internal Revenue Service's proposed adjustments to the 2001 partnership tax return of First Ship, LLC, of which the petitioner is a member. As set forth in the Notice of Final Partnership Administrative Adjustment, attached to the petition, the IRS determined to disallow certain deductions "because they relate to transactions that lack economic substance, were prearranged and predetermined, and were without legitimate business purpose." Petition, ¶ 14(a). In addition, the IRS determined to impose certain penalties because the proposed adjustments "are attributable to a tax shelter for which no substantial authority has been established and for which there was no showing of reasonable belief by the partnership or its partners that the position taken was more likely than not the correct treatment of the alleged tax shelter and related transactions." Petition, ¶ 14(b). The petitioner contends that the positions taken on the partnership tax return were correct. 2. Counsel for the United States has requested the views of the IRS in the defense of this matter, and has also requested that the IRS provide her with the relevant administrative files in regards to this matter. Because of the complex nature of the case, the Service's views in this matter are subject to multiple levels of review and require additional time to complete. As of this date, counsel for the United States has not received the Service's views or the relevant administrative files. 3. This motion is not made for purposes of delay, but only to allow the United States sufficient time to obtain the information necessary for it to fully and accurately respond to the petition.

STIPULATION FOR EXTENSION OF TIME

No. CV-08-5150 (PJH)

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4.

No prior extensions of time have been requested in this matter.

DATED this 12th day of January, 2009. JOSEPH P. RUSSONIELLO United States Attorney THOMAS MOORE Assistant United States Attorney Chief, Tax Division DAVID L. DENIER Assistant United States Attorney 10th Floor Federal Building 450 Golden Gate Avenue, Box 36055 San Francisco, California 94102 Telephone: [phone] Fax: [phone] /s/ Jennifer D. Auchterlonie JENNIFER D. AUCHTERLONIE Trial Attorney, Tax Division United States Department of Justice P.O. Box 683, Ben Franklin Station Washington, D.C. 20044 Telephone: [phone] Fax: [phone] E-mail: [e-mail] DATED this 12th day of January, 2009. CANDYCE MARTIN 1999 IRREVOCABLE TRUST, A PARTNER OTHER THAN THE TAX MATTERS PARTNER /s/ Jay R. Weill JAY R. WEILL STEVEN M. KATZ WENDY ABKIN Sideman & Bancroft LLP One Embarcadero Center, Eighth Floor San Francisco, CA 94111 Telephone: [phone] Fax: [phone]

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No. CV-08-5150 (PJH)

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1/16/09

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