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MICROSOFT CORPORATION’S NOTICE OF SUPPLEMENTAL AUTHORITY - 1 Case No.: 2:15-cv-00102 RSM LAW OFFICES CALFO HARRIGAN LEYH & EAKES LLP 999 THIRD AVENUE, 44 th FLOOR SEATTLE, WASHINGTON 98104 TEL (206) 623-1700 FAX (206) 623-8717 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 THE HONORABLE RICARDO S. MARTINEZ UNITED STATES DISTRICT COURT WESTERN DISTRICT OF WASHINGTON AT SEATTLE UNITED STATES OF AMERICA, Petitioner, vs. MICROSOFT CORPORATION, et al., Respondents. NO. 2:15-cv-00102 RSM MICROSOFT CORPORATION’S NOTICE OF SUPPLEMENTAL AUTHORITY Defendant Microsoft Corporation (“Microsoft”) respectfully submits a May 13, 2015 letter written by Senate Finance Committee Chairman Orrin G. Hatch to IRS Commissioner John Koskinen. In this letter, Senator Hatch raises concerns about the IRS’s hiring of attorneys from Quinn Emanuel Urquhart & Sullivan LLP (“Quinn Emanuel”) to assist in the tax examination of Microsoft because the hiring: “1) appears to violate federal law and the express will of the Congress; 2) removes taxpayer protections by allowing the performance of inherently governmental functions by private contractors; and 3) calls into question the IRS’s use of its limited resources.” Senator Hatch sent the letter to Commissioner Koskinen after Microsoft filed its Reply In Support of Motion for Evidentiary Hearing. (Dkt. No. 43.) The letter is relevant to Case 2:15-cv-00102-RSM Document 46 Filed 05/18/15 Page 1 of 7

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Page 1: SUPERIOR COURT OF KING COUNTY - Reutersblogs.reuters.com/alison-frankel/files/2015/06/usv... · Case 2:15-cv-00102-RSM Document 46 Filed 05/18/15 Page 4 of 7 Case 2:15-cv-00102-RSM

MICROSOFT CORPORATION’S NOTICE OF SUPPLEMENTAL AUTHORITY - 1 Case No.: 2:15-cv-00102 RSM

LAW OFFICES CALFO HARRIGAN LEYH & EAKES LLP

999 THIRD AVENUE, 44th FLOOR SEATTLE, WASHINGTON 98104

TEL (206) 623-1700 FAX (206) 623-8717

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THE HONORABLE RICARDO S. MARTINEZ

UNITED STATES DISTRICT COURT WESTERN DISTRICT OF WASHINGTON

AT SEATTLE

UNITED STATES OF AMERICA, Petitioner, vs. MICROSOFT CORPORATION, et al., Respondents.

NO. 2:15-cv-00102 RSM MICROSOFT CORPORATION’S NOTICE OF SUPPLEMENTAL AUTHORITY

Defendant Microsoft Corporation (“Microsoft”) respectfully submits a May 13, 2015

letter written by Senate Finance Committee Chairman Orrin G. Hatch to IRS Commissioner

John Koskinen. In this letter, Senator Hatch raises concerns about the IRS’s hiring of attorneys

from Quinn Emanuel Urquhart & Sullivan LLP (“Quinn Emanuel”) to assist in the tax

examination of Microsoft because the hiring: “1) appears to violate federal law and the express

will of the Congress; 2) removes taxpayer protections by allowing the performance of

inherently governmental functions by private contractors; and 3) calls into question the IRS’s

use of its limited resources.”

Senator Hatch sent the letter to Commissioner Koskinen after Microsoft filed its Reply

In Support of Motion for Evidentiary Hearing. (Dkt. No. 43.) The letter is relevant to

Case 2:15-cv-00102-RSM Document 46 Filed 05/18/15 Page 1 of 7

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MICROSOFT CORPORATION’S NOTICE OF SUPPLEMENTAL AUTHORITY - 2 Case No.: 2:15-cv-00102 RSM

LAW OFFICES CALFO HARRIGAN LEYH & EAKES LLP

999 THIRD AVENUE, 44th FLOOR SEATTLE, WASHINGTON 98104

TEL (206) 623-1700 FAX (206) 623-8717

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Microsoft’s argument that the IRS summonses are in furtherance of an audit in which the IRS

is unlawfully deploying private lawyers from Quinn Emanuel. (Id. at 1 & n.1.)

DATED this 18th day of May, 2015.

CALFO HARRIGAN LEYH & EAKES LLP By s/ Patricia A. Eakes By s/ Andrea D. Ostrovsky Patricia A. Eakes, WSBA #18888 Andrea D. Ostrovsky, WSBA #37749

999 Third Avenue, Suite 4400 Seattle, WA 98104 Phone: (206) 623-1700 Fax: (206) 623-8717 Email: [email protected] ̀ [email protected]

BAKER & McKENZIE LLP By s/ Daniel A. Rosen Daniel A. Rosen, Pro Hac Vice

452 Fifth Avenue New York, NY 10018 Phone: (212) 626-4272 Fax: (212) 310-1600 Email: [email protected]

BAKER & McKENZIE LLP By s/ James M. O’Brien James M. O’Brien, Pro Hac Vice

300 E. Randolph Drive, Suite 5000 Chicago, IL 60601 Phone: (312) 861-8602 Fax: (312) 861-2899 Email: james.m.o’[email protected]

Attorneys for Respondent / Intervenor Microsoft Corporation

Case 2:15-cv-00102-RSM Document 46 Filed 05/18/15 Page 2 of 7

Page 3: SUPERIOR COURT OF KING COUNTY - Reutersblogs.reuters.com/alison-frankel/files/2015/06/usv... · Case 2:15-cv-00102-RSM Document 46 Filed 05/18/15 Page 4 of 7 Case 2:15-cv-00102-RSM

MICROSOFT CORPORATION’S NOTICE OF SUPPLEMENTAL AUTHORITY - 3 Case No.: 2:15-cv-00102 RSM

LAW OFFICES CALFO HARRIGAN LEYH & EAKES LLP

999 THIRD AVENUE, 44th FLOOR SEATTLE, WASHINGTON 98104

TEL (206) 623-1700 FAX (206) 623-8717

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CERTIFICATE OF SERVICE I hereby certify that on May 18, 2015, I electronically filed the foregoing with the Clerk

of the Court using the CM/ECF system which will send notification of such filing to the

following: Amy Matchison, Jeremy N. Henson, Noreene C. Stehlik and the U.S. Department

of Justice; Daniel A. Rosen, James M. O’Brien and Baker & McKenzie LLP; Robert B.

Mitchell, Hugh Frederick Bangasser and K&L Gates LLP; George E. Greer and Orrick

Herrington & Sutcliffe; Stephen M. Rummage and Davis Wright Tremaine, and I hereby

certify that I have mailed by United States Postal Service the document to the following non

CM/ECF participants: N/A.

s/ D. Yvette Chambers D. Yvette Chambers

Case 2:15-cv-00102-RSM Document 46 Filed 05/18/15 Page 3 of 7

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ATTACHMENT

Case 2:15-cv-00102-RSM Document 46 Filed 05/18/15 Page 4 of 7

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