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Case 1:06-cv-00305-MBH Document 6 Filed 06/16/2006 Page 1 of 2

IN THE UNITED STATES COURT OF FEDERAL CLAIMS

____________

No. 06-305 T

(Judge Marian Blank Horn)

CONSOLIDATED EDISON COMPANY
OF NEW YORK, INC. & SUBSIDIARIES,

Plaintiff,

v.

THE UNITED STATES,

______________

Defendant.

UNOPPOSED MOTION FOR ENLARGEMENT OF TIME

(Electronically Filed on June 15, 2006)



______________

Pursuant to RCFC 6.1, defendant, the United States, moves for a 30-day

enlargement of time, from June 19, 2006, through July 19, 2006, within which to answer

or otherwise respond to the complaint filed in the above-captioned case. The complaint

was filed on April 19, 2006. This is the first enlargement of time defendant has

requested for this purpose.

Plaintiff’s counsel has advised that plaintiff does not object to the relief

requested.

As good cause for this motion, defendant states that the Internal Revenue

Service has only recently provided the administrative files associated with the Plaintiff’s

claim for refund (5 boxes) and their views (in excess of 25 pages single spaced) as to

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Case 1:06-cv-00305-MBH Document 6 Filed 06/16/2006 Page 2 of 2

the facts and law. At issue in this case is the tax treatment to be accorded a Lease

In/Lease Out (“LILO”) arrangement plaintiff entered into with N.V. Electriciteitsbedrifj

Zuid-Holland. The Internal Revenue Service has advised plaintiff that it deems the

transaction an illegal tax shelter scheme.

The Department of Justice needs to review both the IRS’ recommendations and

the administrative files before preparing an answer or other response to plaintiff’s

complaint.

WHEREFORE, the defendant prays that this Court grant this motion for

enlargement of time, until July 19, 2005, to answer or otherwise respond to these

consolidated complaints.

Respectfully submitted,

s/ Joseph A. Sergi
DAVID N. GEIER
JOSEPH A. SERGI
Trial Attorneys, Tax Division
U.S. Department of Justice
Post Office Box 683
Ben Franklin Station
Washington, D. C. 20044
(202) 616-3448
(202) 305-0868



June 15, 2006

EILEEN J. O’CONNOR
Assistant Attorney General
DAVID GUSTAFSON
Chief, Court of Federal Claims Section
STEVEN I. FRAHM
Assistant Chief, Court of Federal Claims Section

s/Steven I. Frahm
Of Counsel

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