Opinion
3251-23L
11-14-2023
KENNETH R. SIMS & PAMELA S. SIMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on January 16, 2024, in Lubbock, Texas.
On November 1, 2023, Respondent (the Internal Revenue Service of "IRS") filed with the Court a Motion for Summary Judgment. Respondent's Motion asserts that this case can be decided in the IRS' favor and the IRS should be allowed to levy against Petitioners Kenneth R. Sims and Pamela S. Sims assets. The IRS is concluding that there are no genuine issues for trial and/or no material facts in dispute for Petitioners to show that the IRS Settlement Officer abused his discretion in sustaining a levy under Internal Revenue Code Section 6330.
The Court will order Mr. Sims and Mrs. Sims to file a response, if any, to the motion. In that response, Petitioners should point out specific facts in dispute if they disagree with the facts set forth in the IRS' motion and state their position on the disputed legal issues if they disagree with the IRS' argument as to law.
Attached to this Order is a copy of the Q&As the Court has prepared on the subject "What is a motion for summary judgment?".
Further, Petitioners are encouraged to contact the low-income taxpayer clinic (LITC) in their local for assistance in responding to this motion, namely: Texas Tech University School of Law at (806) 742-4312 or toll-free at (800) 420-8037.
Upon due consideration, and for cause, it is
ORDERED that, on or before December 28, 2023, Petitioners Kenneth R. Sims and Pamela S. Sims shall file a response to the above-referenced Motion for Summary Judgment. Failure to comply with this Order may result in the granting of Respondent's Motion for Summary Judgment and a decision, if appropriate, may be entered against Petitioners. See Rule 121(b), Tax Court Rules of Practice and Procedure.
What is a motion for summary judgment? How should I respond to one?
1. 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 sworn affidavit or unsworn declaration given under penalty of perjuiy (Form 18, Unsworn Declaration under Penalty of Perjuiy). 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.