United States' Motion to Exclude Expert Testimony of Plaintiffs'

QUALIFICATIONSI am an Associate Professor of Law at the GeorgetownUniversity Law Center. My research and teaching focus onfederal income taxation with an emphasis on the taxation ofbusiness entities, tax shelters, and tax policy.I regularlyconsul t with taxpayers regarding the tax consequences ofbusiness and personal transactions. My CV, attached as AppendixA, contains more details regarding my background, and lists mypublications. Appendix B lists the documents I considered andrelied on in forming my opinion. I am being compensated at arate of $ 4 50 per hour in this matter.I was deposed as anexpert witness in Fidelity International Currency Advisor AFund, L.L.C. v. United States, 05-40151-FDS, 06-40130 (D.Mass. ). Aside from that case,I have neither testified norbeen deposed as an expert witness.PURPOSE OF OPINIONI have been asked to give my opinion on whether Plaintiff'stransactions are the same as or substantially similar to thetransactions described in Notice 2000-44, 2000-2 C. B. 255.SUMY OF OPINIONIt is my opinion that the plaintiffs' transactions are notth~ same as or substantially similar to the transactionside~cribed in Notice 2000-44. My opinion is based on the facts- 2 -