Opinion
6778-22L
04-19-2023
YOLANDA R. LANCASTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
On April 10, 2023, respondent filed a Motion for Leave to File Motion for Summary Judgment (Doc. 8). Respondent also lodged a Motion for Summary Judgment (Doc. 9) and a Declaration of Appeals Officer Tawanda S. Glover. We will grant respondent's Motion for Leave to File Motion for Summary Judgment and order a response from Lancaster.
The IRS's Motion for Summary Judgment asserts that no trial is necessary in this case, because (the IRS says) no relevant facts are in dispute. The motion contends that, on the basis of the undisputed facts, the case can be decided in the IRS's favor.
If Lancaster disagrees with the facts set out in the IRS's motion, then Lancaster's response should point out the specific facts in dispute. The response should support Lancaster's version of the facts by attaching relevant documents and/or by attaching one or more affidavits (i.e., written statements that are signed and sworn before a notary) or unsworn declarations that are made "under penalty of perjury" (see 28 U.S.C. sec. 1746). If Lancaster disagrees with the IRS's argument as to the law, then [his/her] response should also set out her position on the disputed legal issues.
Lancaster's attention is directed to Tax Court Rule 121 (available on the court's website at www.ustaxcourt.gov), which sets out the principles for filing, opposing, and resolving motions for summary judgment. In particular, Lancaster should note that Rule 121(d) provides, "If the adverse party [i.e., Lancaster] does not so respond [to a motion for summary judgment], then a decision, if appropriate, may be entered against such party"--i.e., against Lancaster.
To resolve the IRS's motion for summary judgment, it is
ORDERED that, no later than May 17, 2023, Lancaster shall file with the Court and serve on the IRS a response to the IRS's motion for summary judgment.
http://www.ustaxcourt.gov/taxpayer_info_start.htm#START40
What is a motion for summary judgment? How should I respond to one?
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 affidavit or declaration given 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.