Opinion
10917-21L
04-08-2022
RENEE ALBRIGHT VENDEMIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge.
On April 6, 2022, respondent (the IRS) filed a motion for summary judgment. The IRS's motion 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. The Court will order petitioner Renee Albright Vendemia to file a response to the IRS's motion.
If Vendemia disagrees with the facts set out in the IRS's motion, then Vendemia's response should point out the specific facts in dispute. The response should support Vendemia'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 Vendemia disagrees with the IRS's argument as to the law, then his response should also set out his position on the disputed legal issues.
Vendemia'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, Vendemia should note that Rule 121(d) provides, "If the adverse party [i.e., Vendemia] does not so respond [to a motion for summary judgment], then a decision, if appropriate, may be entered against such party"--i.e., against Vendemia.
To resolve the IRS's motion for summary judgment, it is
ORDERED that, no later than May 9, 2022, Vendemia shall file with the Court and serve on the IRS a response to the IRS's motion for summary judgment.