part36-9

  RESPONDENT MOVES, pursuant to I.R.C. § 7482(a)(2)(A)
and Tax Court Rule 193, that the Court amend its order ruling of (Date), in
the above docket to include a statement that a controlling question of law
is involved with respect to which there is a substantial ground for difference
of opinion and that an immediate appeal from that order may materially advance
the ultimate termination of the litigation.

  IN SUPPORT THEREOF, respondent respectfully states: STATEMENT
OF FACTS

  1. . . . [In numbered paragraphs, briefly summarize (1)
the factual background out of which the question arose, (2) the procedure
leading to the order (or ruling), and (3) the holding of the order (or ruling).]

STATEMENT OF THE CONTROLLING QUESTION

  4. . . . [In continuing numbered paragraphs, state the question
raised by the order (or ruling), with a statement of the reasons why the question
is a controlling question which is not settled by applicable legal authority.
The question is a controlling question if an answer contrary to that given
in the Tax Courts order will terminate the litigation or the litigation of
a particular substantive issue. A controlling question of law may also be
one central to the litigation that, if answered as the Respondent believes
it should be answered, will make unnecessary a considerable expense of effort
by the Tax Court or the parties.]

STATEMENT OF THE REASONS WHY A SUBSTANTIAL BASIS EXISTS FOR A DIFFERENCE
OF OPINION ON THE QUESTION

  7. . . . [In continuing numbered paragraphs, briefly describe
decisions of courts that are in conflict with the conclusion in the Tax Courts
order (or ruling), citing legislative history, or other reasons why the Tax
Courts order (or ruling) is improper or inappropriate.]

STATEMENT OF THE REASONS WHY AN IMMEDIATE APPEAL MAY MATERIALLY ADVANCE
THE TERMINATION OF THE LITIGATION

  10. . . . [In continuing numbered paragraphs, show how the
proposed content of the order (or ruling) sought by Respondent will dispose
of the litigation (or the litigation of a particular issue) or, if not, what
effect Respondents proposed order would have on the progress of the case
in the Tax Court in terms of saving the time of courts and litigants.]

  WHEREFORE, respondent requests that the Court grant this
motion and certify the question for appeal.

Digits 1 and 2 – filing location code

Digit 3 – type of tax involved

This is a critical digit. A 6 as the third digit signifies a nonmaster
file assessment, whereas a 2 indicates individual income tax, fiduciary income
tax, or a partnership return, for which master file assessments are normally
made.

Digits 4 and 5 – document codes

These are also critical digits. A 51 in these positions indicates an
expedited assessment and a 47 indicates a nonexpedited assessment. To illustrate:
if the 3rd, 4th, and 5th digits are 651, a nonmaster file expedited assessment
has been made. If the 3rd, 4th and 5th digits are 274, a nonexpedited master
file assessment has been made.

Digits 6, 7, and 8 – Julian date of the underlying transaction
(i.e., the assessment)

Julian dates begin with 1 for January 1 and end with 365 for December
31 (except for leap years). For example, 006 in the 6th, 7th, and 8th positions
in the DLN indicates that the assessment was made on January 6; 138 in the
6th, 7th and 8th positions indicates that the assessment was made on May 18
(except in leap years).

Digits 9, 10, and 11 – block numbers that assist in locating
the underlying documents

Digits 12 and 13 – serial numbers that identify individual
documents within each block

Digit 14 (if present) – the year the DLN was assigned

For 1999, the 14th digit would be a 9; for 2000, a 0; and for 2001,
a 1; etc.