Opinion
15467-17 7600-18
10-01-2021
Perficient Inc & Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
JOHN O. COLVIN, JUDGE.
These consolidated cases are before the Court on the parties' Joint Motion for Case Management Order. At issue is whether petitioner is entitled to research credits under section 41 for taxable years 2011, 2012, and 2013 (tax years at issue). Petitioner calculated its eligibility for research credits based on "qualified research expenses" (QREs). Sec. 41. Petitioner reported that 101 of its projects from the tax years at issue had QREs. Petitioner categorized these projects into Group A (42 projects) and Group B (59 projects). Upon due consideration, it is
Section references are to the Internal Revenue Code at all relevant times.
ORDERED that, as proposed by the parties, the parties shall randomly select 12 of the 42 Group A projects and 12 of the 59 Group B projects. It is further
ORDERED that on or before November 1, 2021, the parties shall jointly file a status report identifying the 24 projects (12 from Group A and 12 from Group B) (full sample) referred to above. It is further
ORDERED that on or before December 1, 2021, respondent shall file a report identifying which, if any, of the projects from the full sample respondent contends do not qualify for QRE treatment under section 41 (d)(4)(H). It is further
ORDERED that, as proposed by the parties, on or before January 31, 2022, petitioner shall file a motion for partial summary judgment (petitioner's motion) with an accompanying memorandum of law in support of petitioner's motion addressing which, if any, of the projects from the full sample petitioner contends qualify for QRE treatment under section 40(d)(4)(H). It is further
ORDERED that, as proposed by the parties, on or before April 1, 2022, respondent shall file a cross -motion for partial summary with an accompanying memorandum of law in support of respondent's cross-motion addressing which, if any, of the projects from the full sample respondent contends do not qualify for QRE treatment under section 40(d)(4)(H). It is further
ORDERED that on or before May 16, 2022, petitioner shall file an objection to respondent's cross-motion (petitioner's objection). It is further
ORDERED that on or before June 30, 2022, respondent shall file a reply to petitioner's objection.