Opinion
11691-20L
02-27-2024
JULIE A. COLEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
This case is scheduled to be tried at the Court's session in Boston, Massachusetts beginning April 22, 2024. On February 22, 2024, respondent filed a motion for summary judgment which asserts that no trial is necessary in this case, because no relevant facts are in dispute. The motion contends that, on the basis of the undisputed facts, the case can be decided in favor of the respondent. The Court will order petitioner to file a response to respondent's motion.
If petitioners disagree with the facts set out in the IRS's motion then their response should point out the specific facts in dispute. If they disagrees with the respondent's argument as to the law, then their response should also set out their position on the disputed legal issues. Q&As that the Court has prepared on the subject "What is a motion for summary judgment? How should I respond to one?" are available at https://ustaxcourt.gov/petitioners_start.html#START40 and are attached to this order.
The petitioners should note that Tax Court Rule 121 provides, "If the adverse party does not respond [to a motion for summary judgment], then a decision if appropriate may be entered against such party" -i.e., against petitioners.
To resolved the respondent's motion for summary judgment, it is
ORDERED that no later than March 18, 2024, petitioners shall file with the Court and serve on counsel for the respondent a response to the respondent's motion for summary judgment.