Opinion
5804-20
01-26-2022
DANA C. MADSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge.
This case is calendared for trial at the session of the Court to be conducted remotely, commencing Monday, March 21, 2022, for cases in which Spokane, Washington, is listed as the place of trial.
On January 19, 2022, respondent filed a Motion for Summary Judgment and Memorandum of Law in Support of Motion for Summary Judgment. In that motion, respondent asserts that there are no genuine issues of material fact for trial and indicated therein that petitioner's views as to the granting of respondent's motion are unknown.
Accordingly, the Court will order petitioner to file a response to respondent's motion for summary judgment.
If petitioner disagrees with the facts set forth in paragraphs 3 through 31 of respondent's motion for summary judgment, then any response should identify the specific points in dispute, explain why those points are in dispute, and provide specific examples, if necessary. If petitioner disagrees with respondent's argument as to the law, then any response should also set forth petitioner's position on the disputed legal issues. The Court has prepared questions and answers on the subject "What is a motion for summary judgment? How should I respond to one?", which can be found on the Court's website at www.ustaxcourt.gov and on the printed page attached to this Order.
Petitioner should note that Rule 121(d), Tax Court Rules of Practice and Procedure, provides in pertinent part, "[i]f the adverse party [i.e., petitioner] does not so respond [to a motion for summary judgment], then a decision, if appropriate, may be entered against such party [i.e., petitioner]".
Upon due consideration and for cause, it is
ORDERED that on or before February 28, 2022, petitioner shall file with the Court and serve on respondent, a response to respondent's Motion for Summary Judgment filed January 19, 2022. Failure to respond as required by this Order may be deemed consent to the relief sought in the motion. It is further
ORDERED that the Clerk of the Court shall send with petitioners' copy of this Order information concerning tax clinics available on the Spokane, Washington, calendar usually sent with the Notice of Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event that petitioners should wish to seek assistance in responding to the IRS motion or with respect to this case generally. A list of these clinics is also available on the Tax Court's website, https://www.ustaxcourt.gov. Petitioners are advised that tax clinics generally provide assistance and advice to low-income taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.
The Court encourages all litigants to register for electronic access (eAccess) so that you may electronically file and view documents in your Tax Court case. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.