Opinion
1678-23S
09-13-2024
TERRYE M. BAILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Jennifer E. Siegel, Special Trial Judge
This case is scheduled for trial at the Court's Phoenix, Arizona session commencing on December 2, 2024. On September 11, 2024, respondent filed a Motion for Summary Judgment. The motion asserts that no trial is necessary in this case, because (according to respondent) there is no genuine dispute as to any material fact. The motion contends that, on the basis of the undisputed facts supported by the record, the case can be decided in respondent's favor. The Court will direct petitioner to file a response to the motion.
If petitioner disagrees with the facts set out in the motion, then the response should point out the specific facts in dispute. The response should state, by number, any assertion with which petitioner disagrees, should explain the reason for the disagreement, and should cite whatever evidence supports petitioner's position. If petitioner disagrees with respondent's legal position, then the response should also set out petitioner's 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 on the Court's website, and are summarized in the attachment to this Order.
Upon due consideration, it is
ORDERED that, on or before October 3, 2024, petitioner shall file a response to respondent's motion. Failure to respond may result in the granting of the motion or other action as the Court deems appropriate. It is further
ORDERED that the caption of this case is corrected to add the letter "L" to the docket number, and the Clerk of the Court shall process this case according to the Court's Lien and Levy Action Procedures.
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 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 Tax Court 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. (Tax Court 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 Tax Court 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://ustaxcourt.gov/petitioners_start.html#START39