Opinion
9998-23L
01-18-2024
FRANCISCO C. ARDIANO & GRISELDA F. ARDIANO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge
This case is calendared for trial at the session of the Court commencing on March 11, 2024, in Los Angeles, California.
On January 11, 2024, respondent filed a Motion for Summary Judgment with an attached declaration in support of the motion. In the motion, respondent asserts that there is no genuine issue of material fact for trial in dispute and therefore, this case can be decided in respondent's favor. Accordingly, the Court will order petitioners to file a response to respondent's Motion for Summary Judgment.
If petitioners disagree with the facts set forth in respondent's Motion for Summary Judgment, then any such response should point out the specific points in dispute, explain why those points are in dispute, and provide specific examples, if necessary. If petitioners disagree with respondent's argument as to the law, then any such response should also set forth petitioners' 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.
Petitioners 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, it is
ORDERED that, on or before February 20, 2024, petitioners shall file a response to respondent's Motion for Summary Judgment. It is further
ORDERED that the Clerk of the Court shall send with petitioners' copy of this Order information concerning tax clinics available at the Los Angeles, California, 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 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.