Opinion
7909-19L
12-20-2021
Michael S. Wright, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Emin Toro Judge
On April 3, 2020, the trial session scheduled to begin in Los Angeles, California, on May 18, 2020, was canceled due to concerns related to COVID-19, and this case was assigned to the undersigned judge. On March 5, 2020, respondent filed a Motion for Summary Judgment (Doc. 6), along with a Declaration of Barbara Smeck in Support of Motion for Summary Judgment (Doc. 7). Respondent's motion asserts that no trial is necessary in this case because no relevant facts are in dispute. The motion contends that, on the basis of the undisputed facts, the case should be decided in respondent's favor.
By Order served March 10, 2020, petitioner was directed to file a response to respondent's motion on or before March 30, 2020. No response has been filed on or on behalf of petitioner.
On June 18, 2020, the Court held a conference call with the parties. Petitioner advised the Court that he was going through a divorce and the back taxes were from funds taken out and given to his wife and that assets have not yet been divided.
Respondent has filed multiple status reports providing the Court with the status of the case. Respondent requests that the Court consider his pending Motion for Summary Judgment.
To preserve his opportunity for a trial, Mr. Wright must show why we should not grant respondent's motion. The Court will give Mr. Wright one more opportunity to file a response to respondent's motion.
If Mr. Wright disagrees with any facts set out in paragraphs 6-18 of respondent's Motion for Summary Judgment, then his response should point out the specific facts in dispute. Mr. Wright's response should state, by number, any assertion with which he disagrees, should explain the reason for his disagreement, and should cite whatever evidence supports his position. If Mr. Wright disagrees with respondent's argument as to the law, then his response should also set out his position on the disputed legal issues. Q&As that the Court has prepared on the subject "What is a motion for summary judgment? How should I respond to one?" are available at the Court's website and are printed on the page attached to this Order. If Mr. Wright is unsure how to proceed, he should promptly initiate a telephone conference with the Court and respondent by placing a call to the Chambers Administrator of the undersigned judge at (202) 521-0760.
Mr. Wright should note that Tax Court Rule 121(d) provides: "If the adverse party [i.e., Mr. Wright] does not so respond [to a motion for summary judgment], then a decision, if appropriate, may be entered against [him]." Upon due consideration, it is hereby
ORDERED that, no later than January 19, 2022, petitioner shall file with the Court and serve on respondent a response to respondent's Motion for Summary Judgment. It is further
ORDERED that, no later than February 9, 2022, respondent shall file with the Court and serve on petitioner a reply to petitioner's response (or, if petitioner has failed to file and serve a response, then respondent shall file a status report).
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 fling 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 on which you rely.
Your evidence. Your supporting evidence may include your own sworn affidavit or unsworn declaration given under penalty of perjury. (Form 18, Unsworn Declaration 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 your 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. Similarly, if you file a motion for summary judgment and it is granted, then there will be no trial, and a judgment will be entered in your favor.
https://www.ustaxcourt.gov/petitioners_start.html#START39