Opinion
6649-21L
09-07-2022
RANDALL DIGGINS & PAMELA DIGGINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for trial at the session of the Court to be conducted in person commencing on Monday January 9, 2023, in Indianapolis, Indiana.
On August 31, 2022, respondent filed a Motion for Summary Judgment, a Declaration of Nicole L. Mullin in Support of Motion for Summary Judgment and Memorandum in Support of Motion for Summary Judgment all in support of respondent's motion.
In respondent's Motion for Summary Judgment, respondent asserts that there are no genuine issues for trial and no material facts in dispute and therefore, this case can be decided in respondent's favor. Accordingly, the Court will order petitioners to file a response to the respondent's Motion for Summary Judgment.
If petitioners disagrees with the facts set forth in paragraphs 1 through 16 of 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 disagrees 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 and on the printed page attached to this order.
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., petitioners] does not so respond [to a motion for summary judgment], then a decision, if appropriate, may be entered against such party [i.e., petitioners]".
Upon due consideration, it is
ORDERED that, on or before October 6, 2022, petitioners shall file a response to respondent's Motion for Summary Judgment filed August 31, 2022. It is further
ORDERED that the Clerk of the Court shall send with petitioner's copy of this Order information concerning tax clinics available on the Indianapolis, Indiana, 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 IRS 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.