Motion for summary judgment filed in Transition Tax lawsuit
Five days before the deadline, and in what is the final step of this lawsuit, today we filed a motion for summary judgment (or in simple language, a request for a judgment without a trial). The filing of the motion brings with it a tremendous sense of relief (tons of work to get it done and done right), closure - in that this motion is the culmination over 2 years of advocacy, satisfaction - knowing that it is a knock out punch....
There are certain issues that the motion needed to establish to win. But the core issue the judge has to decide is this: Did Treasury/IRS have sufficient evidence before it to justify their certifying that the Transition tax regulations would not have a significant impact on a substantial number of businesses, which they certified when they issued the proposed and final regulations. If the judge finds enough we lose. If there is not enough, we win.
And guess what? The government did not have a ONE SINGLE EMAIL OR DOCUMENT to support their certification. Quite the opposite. There is overwhelming evidence to the contrary.
The motion can be found at the link below. The core parts are pages 12-18. Enjoy