Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-4_07-cv-05329/USCOURTS-cand-4_07-cv-05329-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7422 IRS: Refund Taxes

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United States District Court

For the Northern District of California

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United States District Court

For the Northern District of California

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

RONALD B. BACCEI, Trustee of the 

Eda O. Pucci 2004 Revocable Trust,

Plaintiff, No. C 07-5329 PJH

v. ORDER DIRECTING FURTHER

BRIEFING

UNITED STATES OF AMERICA,

Defendant.

_______________________________/

On May 7, 2008, the court heard argument in the parties’ cross-motions for

summary judgment. The primary issue briefed by the parties was whether the Form 4768

Application for Extension of Time to File a Return and/or Pay U.S. Estate (and GenerationSkipping Transfer), submitted by plaintiff’s accountant in conjunction with a letter, was

sufficient to constitute a request for an extension of time to pay the estate taxes owed by

the trust of which plaintiff is the trustee. 

At the hearing, counsel for defendant United States of America, AUSA Cynthia Stier,

did not argue the issue presented in the cross-motions, but rather argued that under the

applicable Treasury Department regulations, the Form 4768 plus the accompanying letter

did not provide grounds for finding “reasonable cause” for the government to grant plaintiff’s

request. Plaintiff’s counsel objected to this attempt to argue an issue to the court which

had not been briefed by the parties.

It is inconceivable to the court that counsel for the United States would omit the

“reasonable cause” argument from its brief and instead chose to raise it only at the hearing,

Case 4:07-cv-05329-PJH Document 19 Filed 05/07/08 Page 1 of 2
United States District Court

For the Northern District of California

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without giving the plaintiff an opportunity to respond in writing, and without giving the court

the benefit of both perspectives on the applicable law. The United States is hereby

ORDERED to address this issue in a supplemental brief, not to exceed five pages

exclusive of any exhibits or accompanying declarations, to be filed no later than Monday,

May 12, 2008. Plaintiff’s supplemental brief, with the same page limitation, shall be filed no

later than Monday, May 19, 2008. The court will issue a written decision on the papers. 

IT IS SO ORDERED.

Dated: May 7, 2008 ______________________________

PHYLLIS J. HAMILTON

United States District Judge

Case 4:07-cv-05329-PJH Document 19 Filed 05/07/08 Page 2 of 2