Free Joint Preliminary Status Report - District Court of Federal Claims - federal

Case 1:07-cv-00874-MCW

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Filed 05/19/2008

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS ______________________________ No. 07-874 T (Judge Mary Ellen Coster Williams) SOUTHERN CALIFORNIA EDISON COMPANY, ET AL., Plaintiffs, v. THE UNITED STATES, Defendant. __________________ JOINT PRELIMINARY STATUS REPORT __________________ Pursuant to paragraphs 4 and 5 of RCFC Appendix A, the parties submit the following information: a. JURISDICTION

Plaintiffs' Statement This is an action arising under the laws of the United States for the recovery of statutory interest under section 6611 of the Internal Revenue code owed by defendant to plaintiff. This action was brought within the six-year statute of limitations which is applicable to actions against the United States (28 U.S.C. §§ 2501 and 2401) and thus, this court has jurisdiction pursuant to 28 U.S.C. 1491. Defendant's Statement The complaint, which seeks to recover overpayment interest under 26 U.S.C. § 6611, is untimely under 28 U.S.C. §§ 2501 and 2401, and the Court lacks jurisdiction to grant the relief requested therein.

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Case 1:07-cv-00874-MCW

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b.

CONSOLIDATION

The parties do not believe that this case should be consolidated with any other case before the Court of Federal Claims at this time. c. BIFURCATION OF TRIAL

If this case proceeds to trial, the parties believe that separate trials of liability and damages are unnecessary. All evidence necessary to resolve both issues should be presented together. We would suggest that the Court initially determine the question of liability only, and afterwards, depending upon the Court's ruling on the merits, permit the parties a reasonable period within which to perform and agree upon any necessary computation of interest due. This will avoid devoting unnecessary attention to computations at trial. d. DEFERRAL OF PROCEEDINGS

The parties do not believe that these proceedings should be deferred pending consideration of any other case. e. REMAND OR SUSPENSION

Not applicable. f. ADDITIONAL PARTIES

The parties do not know of any other parties to be joined. g. DISPOSITIVE MOTIONS

Plaintiffs' Statement Plaintiffs anticipate filing a motion for summary judgment pursuant to RCFC 56. Plaintiffs expect to prepare and file their motion after they have had an opportunity to explore the relevant facts through discovery.

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Case 1:07-cv-00874-MCW

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Defendant's Statement Defendant anticipates filing a motion to dismiss this case for lack of jurisdiction, pursuant to RCFC 12(b)(1). Defendant expects to prepare and file its motion after it has had an opportunity to explore the relevant jurisdictional facts through discovery. h. ISSUES

Plaintiffs' Statement The issue in this case is whether plaintiffs are entitled to recover statutory interest from the date March 15, 1987, through the date November 15, 1994, that is owed by defendant to plaintiffs with respect to a tax overpayment of $1,246,155 that defendant made on March 18, 2002, regarding SCE Group's 1986 tax year, plus additional statutory interest according to law. Defendant's Statement The issue in this case is whether the complaint, in which plaintiffs seek to recover overpayment (statutory) interest on a tax refund they received in 1994 with respect to tax year 1986, is jurisdictionally barred by the 6-year statute of limitations under 28 U.S.C. §§ 2501 and 2401. i. SETTLEMENT

Plaintiffs' Statement Plaintiffs believe that the case is susceptible to settlement, and anticipates that defendant may come to this belief after defendant has had an opportunity to explore the relevant facts through discovery. Plaintiff is open to resolving this case through alternative dispute resolution.

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Case 1:07-cv-00874-MCW

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Filed 05/19/2008

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Defendant's Statement Given the jurisdictional defect of the complaint, the defendant does not believe this case is susceptible to settlement and, therefore, any alternative dispute proceedings would be unproductive at this time. j. TRIAL

The parties do not believe that trial will be necessary in this case. If this case does proceed to trial, the courthouse of the Court of Federal Claims in Washington, D.C. would be an appropriate location for such event. k. ELECTRONIC CASE MANAGEMENT

The parties are not aware of any special issues regarding electronic case management needs. l. OTHER INFORMATION

The parties do not know of any other information of which the Court should be aware at this time. PROPOSED DISCOVERY PLAN The parties request a period of six months from the date the Court enters a discovery order in this case within which to conduct discovery. At this time, neither party anticipates the need for expert witnesses. Within 30 days following the close of discovery, the parties propose that they file a joint status report respecting proposed further proceedings in this case, unless a dispositive motion is filed by either party before that time.

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Case 1:07-cv-00874-MCW

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Filed 05/19/2008

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Plaintiffs' counsel joins in this status report and has authorized defendant's counsel to sign and file on his behalf. Respectfully submitted, s/Arthur L. Bailey Arthur L. Bailey J. Walker Johnson Alexis A. MacIvor Steptoe & Johnson LLP 1330 Connecticut Avenue, N.W. Washington, D.C. 20036 Attorneys for Plaintiff s May 19, 2008 s/Jacob Christensen JACOB E. CHRISTENSEN Attorney of Record U.S. Department of Justice Tax Division Court of Federal Claims Section Post Office Box 26 Ben Franklin Post Office Washington, D.C. 20044 Voice: (202) 307-0878 Fax: (202) 514-9440 Email: [email protected] NATHAN J. HOCHMAN Assistant Attorney General DAVID GUSTAFSON Chief, Court of Federal Claims Section W. C. RAPP Senior Trial Attorney s/W.C. Rapp Of Counsel May 19, 2008

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