The US Department of Justice (DOJ) is arguing that Microsoft ignored the substantive findings of a federal court judge.
The DOJ also said Microsoft "takes a series of pot shots", and mis-states legal standards in an attempt to evade the issues of its antitrust case.
The comments came in response to Microsoft's proposed conclusions of law, the current stage in the ongoing antitrust case, which Microsoft filed January.
Letter of the law Microsoft officials said they felt US antitrust laws should be applied to US District Court Judge Thomas Penfield Jackson's findings of fact issued last November, in which he ruled that the software vendor is a monopoly.
The company defended its behavior, which the US Department of Justice and 19 US state attorneys general contend is illegally anti-competitive. The company argued that it does not have a monopoly with its Windows operating system, and has not improperly used its position to squelch competition among Internet browsers.
Not impressed In response to Microsofts conclusions of law, the DOJ said Microsoft: "Improperly evades the substantive importance of the finding of monopoly power." The DOJ also countered that Microsoft cites case law and legal standards involving businesses, other than those making software, and circumstances that bear no relationship to the case.
"Microsoft fails to identify any basis for denying the plain-legal consequence of this court's findings - that Microsoft unlawfully maintained a monopoly," the government asserted.
Microsoft has until February 1 to file its response to the government's rebuttal. Oral arguments concerning how antitrust law should be applied to Jackson's factual findings are set for February 22.
Elsewhere on the legal front, an injunction was reinstated against Microsoft, preventing the company from distributing Java-based products that do not pass Suns Java compatibility tests. The reinstatement was made by US Judge Ronald Whyte. Microsoft officials said the ruling merely extends court orders to which the company already adheres.