Opinion
12846-22L
01-27-2023
MICHAELENE J. FORMANACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's March 27, 2023, St. Paul, Minnesota trial session. On January 25, 2022, the Commissioner filed a Motion for Summary Judgment. According to the Commissioner, a trial is not necessary in this case because no relevant facts are in dispute. Based on the facts stated by the Commissioner, the Commissioner claims that the law requires the Court to decide this case in his favor. We will provide Ms. Formanack the opportunity to file a written response to the Commissioner's motion. If she agrees with the Commissioner, she can let us know in that response. If she disagrees with the facts in the Commissioner's motion, then her response should tell us the specific facts with which she disagrees. If she disagrees with the Commissioner's legal arguments, then her response should include her legal arguments. More information can be found at https://ustaxcourt.gov/petitioners_start.html#START39. Under Tax Court Rule 121(d) and Internal Revenue Code section 7459(d), if Ms. Formanack does not respond to this Order, then the Court can enter a decision against her ending her case in the Commissioner's favor. Accordingly, it is
ORDERED that, by February 17, 2023, Ms. Formanack shall file with the Court a response to the Commissioner's Motion for Summary Judgment.