Opinion
13937-21L
03-24-2022
John M. Lustina Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
RONALD L. BUCH, JUDGE
This case is calendared for trial at the Court's May 23, 2022, Detroit, Michigan trial session. On March 24, 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 those facts, the Commissioner claims that the law requires the Court to decide this case in the Commissioner's favor.
We will provide Mr. Lustina the opportunity to file a written response to the Commissioner's motion. If he agrees with the Commissioner, he can let us know. If he disagrees with the facts in the Commissioner's motion, then his response should tell the Court specific facts with which he disagrees. If he disagrees with the Commissioner's legal argument, then his response should include his legal argument. 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 Mr. Lustina does not respond to this Order, then the Court can enter a decision against him ending his case in the Commissioner's favor. Accordingly, it is
ORDERED that, by April 22, 2022, Mr. Lustina shall file with the Court a response to the Commissioner's Motion for Summary Judgment.