By Gina Tabonares
Variety News Staff

U.S. District Court of Guam Chief Judge Frances Tydingco-Gatewood has issued a revised scheduling order regarding the earned income tax credit class notice and hearing for final approval of the $90 million settlement agreement.
From the original date of mailing of class notices on or before Feb. 16, 2007, the Department of Revenue and Taxation now has until March 9, 2007 to do so.
EITC claims for tax years 1995, 1996, 1999, 2000, 2001, 2002, 2003 and 2004 must be filed with DRT no later than May 8, 2007 instead of April 17, 2007.
EITC class members must file new or amended tax returns for tax year 2004 on or before May 8, 2007.
A claimant who wants to be eligible for an EITC payment must have a tax return on file with DRT for tax year 2004.
To address the jurisdictional issue discussed in the court’s Jan. 9, 2007 order, EITC class members must file any new or amended tax returns for 2003 before April 16, 2007.
No new or amended tax returns will be accepted for tax years 1995 through 2002.
Those who want to be excluded from the EITC class settlement agreement are required to write a statement that should be mailed to the clerk of court no later than May 8, 2007, while any motions to intervene should be filed and served on or before May 15, 2007.
The joint motion for an order of final approval and for a final judgment should be filed before June 8, 2007.
The final motion for final certification of the EITC class settlement should be filed by the same deadline, as well as any supplement to their motion for attorney’s fees and costs.
Any objections or opposition to the attorney’s fees motion should be filed before June 8 and the reply’s deadline is June 22, 2007.
EITC class members who object to the proposed settlement or comment in favor of the settlement will be heard so long as they have filed and served a written statement of their objection before June 1.
The federal court will hold a hearing on July 6 at 10 a.m. to determine whether to grant final class certification, to review comments or objections, and to grant any motion for attorney’s fees.
The date for the completion of the processing of claims for tax years 1997 and 1998 is set for April 2, 2007 and payment of those tax years should commence once all claims for each respective year are processed.
The dates for the completion of the processing of claims for tax years 1995, 1996, 1999, 2000 and 2001 will be on July 9, 2007, and Sept. 5, 2007 for tax years 2002, 2003 and 2004.
The court granted the preliminary approval of the EITC settlement agreement on Jan. 9 that will trigger an immediate payout of $10 million to 1997 and 1998 class members.
The governor and the two EITC classes—the Santos and the Torres groups—agreed on the settlement agreement on May 26, 2006.
While the EITC class is believed to have more than 10,000 taxpayers, the modified settlement agreement has redacted provisions concerning non-filers.
The settlement agreement is the result of three days of negotiations held last year. The delays in the EITC class actions were attributed mainly to the lack of a sitting district judge and the issues raised by former Attorney General Douglas Moylan.