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Case: 11-1612 Document: 003110561288 Page: 8 Date Filed: 06/13/2011 S. Rep. 99-313……………………………………………………………………...9 Tax Implementation Agreement Between the United States of America and the Virgin Islands, Feb. 24, 1987, 1989-1 C.B. 347……………………………………9 Taxpayer Advocate Service, 2009 Annual Report to Congress, Vol. I, Legislative Recommendation No. 10………………………………………………….25, 26, 27 1001 BRICKELL BAY DRIVE, 32 ND FUERST ITTLEMAN, PL FLOOR, MIAMI, FL 33131 • T: 305.350.5690 • F: 305.371.8989 • WWW.FUERSTLAW.COM Page | vii
Case: 11-1612 Document: 003110561288 Page: 9 Date Filed: 06/13/2011 STATEMENT OF SUBJECT MATTER AND APPELLATE JURISDICTION The Third Circuit Court of Appeals has jurisdiction over this matter pursuant to 28 U.S.C. § 1291. Appellant appeals from the Order of the United States District Court for the District of New Jersey entered on January 7, 2011, adopting, with modifications, the United States Magistrate Judge‘s Report and Recommendations granting the United States‘ Motion to Enforce. Frank Gangi, et al. v. United States of America, Case No. 3:10-mc-24-GEB-DEA. Doc. # 26; 1 A-000007. 2 The District Court had jurisdiction pursuant to 26 U.S.C. (the ―Internal Revenue Code‖ or ―IRC‖) §§ 7402(b), 7609(h) and 28 U.S.C. § 1340. On March 7, 2011, Appellant filed a Notice of Cross Appeal of the District Court‘s January 7, 2011, Order. Doc. # 29; A-000001. Also on March 7, 2011, Appellant filed an Amended Notice of Cross Appeal 3 of the District Court‘s January 7, 2011, Order. Doc. # 30; A-000004. This appeal follows. 1 The District Court Docket Entries are referred to herein as ―Doc. # _.‖ 2 Numbers shall refer to pages of Joint Appendix which appear in the lower right hand corner of each page of the Appendix as follows: A-000001, A-000002, etc. 3 The Amended Notice of Cross Appeal gave notice that the following business entities would not be joining the cross-appeal, to wit: Ferrous Miner Holdings, Ltd.; BABP VI, LLC; and Global NAPS, Inc. FUERST ITTLEMAN, PL 1001 BRICKELL BAY DRIVE, 32 ND FLOOR, MIAMI, FL 33131 • T: 305.350.5690 • F: 305.371.8989 • WWW.FUERSTLAW.COM 1 | P a g e
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