Opinion
31939-21L
10-24-2022
MARIA PERLA ALEJANDRA MEDINA ESPARZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
RONALD L. BUCH, JUDGE
This case is calendared for trial at the Court's December 19, 2022, Miami, Florida trial session. On October 20, 2022, the Commissioner filed a Motion for Summary Judgment. According to the Commissioner, a trial is not necessary in this case because no relevant facts are in dispute. Based on those facts, the Commissioner claims that the law requires the Court to decide this case in the Commissioner's favor.
We will provide Ms. Esparza the opportunity to file a written response to the Commissioner's motion. If she agrees with the Commissioner, she can let us know in that response. If she disagrees with the facts in the Commissioner's motion, then her response should tell us the specific facts with which she disagrees. If she disagrees with the Commissioner's legal arguments, then her response should include her legal arguments. More information can be found at https://ustaxcourt.gov/petitioners_start.html#START39.
Under Tax Court Rule 121(d) and Internal Revenue Code section 7459(d), if Ms. Esparza does not respond to this Order, then the Court can enter a decision against her ending her case in the Commissioner's favor. Accordingly, it is
ORDERED that, by November 23, 2022, Ms. Esparza shall file with the Court a response to the Commissioner's Motion for Summary Judgment. 1