Opinion
9333-21L
03-31-2022
TIMMY RAY BLAIR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
This case is calendared for trial at the remote Trial Session of the Court scheduled to commence on May 23, 2022, for cases where Chicago, Illinois is designated as the place of Trial.
On March 23, 2022, respondent (the Internal Revenue Service or "IRS") filed a Motion for Summary Judgment; and Declaration of KARINA I RIGO in Support of Motion for Summary Judgment. Respondent's motion asserts that the case can be decided in the IRS' favor because there are no genuine issues for trial/no material facts in dispute as petitioner is precluded from challenging the underlying tax liability and has not established that the Settlement Officer abused her discretion. Therefore, the IRS is entitled to judgment as a matter of law.
The Court will order petitioner Timmy Ray Blair to file a response, if any, to the motion. In his response, Mr. Blair should point out the specific facts in dispute if he disagrees with the facts set forth in the IRS' motion and state his position on the disputed legal issues if he disagrees with the IRS' argument as to the law.
Attached to this order is a copy of Q&As the Court has prepared on the subject "What is a motion for summary judgment?"
After due consideration, it is
ORDERED that, on or before April 29, 2022, petitioner shall file a response, if any, to the above-described motion for summary judgment. Failure to comply comply with this Order may result in the granting of respondent's motion for summary judgment and a decision, if appropriate, may be entered against petitioners. See Rule 121(b), Tax Court Rules of Practice and Procedure.
The taxpayer is reminded of the free legal help available for responding to this Order and for assisting him with his case, namely the low-income taxpayer clinics in his area, which can be found at the Court's website: https://www.ustaxcourt.gov/clinics/clinics.pdf
Administer Justice *
1750 Grandstand Place Suite 15
Elgin, IL 60123
847-844-1100
Administerjustice.org
Loyola University Chicago School of Law Federal Tax Clinic *
25 E. Pearson, Suite 1005
Chicago, IL 60611
312-915-7176
www.luc.edu/law/taxclinic
law-taxclinic@luc.edu
Ladder Up Tax Clinic
350 N. Orleans Street Suite C2-100
Chicago, IL 60654
312-630-0242
www.goladderup.org
Prairie State Legal Services
31W001W. North Avenue, Suite 200
West Chicago, IL 60185
855-829-7757
Pslegal.org/litc
* indicates the clinic only represents taxpayers who have elected the small tax case procedure
What is a motion for summary judgment? How should I respond to one?
1. The motion. A motion for summary judgment requests a ruling from a judge on some or all of the issues in a case before trial. If a motion for summary judgment is filed, the judge will review the documents submitted by the parties and consider whether the case can be decided without a trial. The party filing the motion must show that there is no genuine dispute of any important fact and that the party filing the motion is entitled to judgment in their favor as a matter of law. See Rule 121.
Your response. If the Court orders you to file a response to a motion for summary judgment, your response must: specify which factual statements in the motion for summary judgment you dispute, state what you contend the actual facts are, and cite the specific evidence that you rely on to support your factual contentions. That is, you must do more than deny or disagree with the motion. Instead, you must set forth specific facts that establish there is a factual dispute and that a trial is necessary to resolve that dispute. It is not enough merely to claim that a fact is in dispute. You must support your claim that there is a question about a material fact (or facts) by submitting with your response the evidence you rely on.
Your evidence. Your supporting evidence may include your own sworn affidavit or unsworn declaration given under penalty of perjury (Form 18, Unsworn Declaration under Penalty of Perjury). Your declaration can state facts about which you have personal knowledge. If your evidence includes documents, then you should submit those with your response (preferably numbered as Exhibits), and your declaration should identify and authenticate those documents. Your supporting evidence may also include other affidavits, stipulations, admissions, answers to interrogatories, or deposition transcripts.
Legal disputes. A motion for summary judgment may involve not only factual disputes but also legal disputes. If you disagree with the IRS's explanation of the law that applies to your case, you should explain your disagreement and cite the statutes, regulations, or other authorities that apply to your case.
Failure to respond. If the IRS files a motion for summary judgment in your case and the Court orders you to file a response, then failure to file a response may be grounds for granting the motion. See Rules 121(d) and 123(b).
Results of summary judgment. If a motion for summary judgment is granted in favor of the IRS, then there will be no trial, and a judgment will be entered against you.