Opinion
13024-23L
03-11-2024
BILLY EUGENE JARRARD, JR. AND MARY F. JARRARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
This case is scheduled to be tried at the Court's session in Atlanta, Georgia beginning May 6, 2024. On March 1, 2024, petitioners filed a letter requesting a continuance in this case. On March 6, 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 petitioners to file a response to respondent's motion. The Court held a conference call with the parties on March 7, 2024.
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.
Premises considered, it is
ORDERED that this case is stricken from the May 6, 2024, Atlanta, Georgia trial session and continued. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that no later than May 2, 2024, petitioners shall file with the Court and serve on counsel for the respondent a response to the respondent's motion for summary judgment.