Opinion
11381-19L
06-10-2021
Kenneth Jay Flynn Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Ronald L. Buch Judge
This case was stricken from the Court's April 19, 2021, Helena, Montana, remote trial session and jurisdiction was retained by the undersigned. On June 9, 2021, 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 Mr. Flynn the opportunity to file a written response to the Commissioner's motion. If he agrees with the Commissioner, he can let us know. If he disagrees with the facts in the Commissioner's motion, then his response should tell the Court specific facts with which he disagrees. If he disagrees with the Commissioner's legal argument, then his response should include his legal argument. 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 Mr. Flynn does not respond to this Order, then the Court can enter a decision against him, ending his case in the Commissioner's favor. Accordingly, it is
ORDERED that, by July 23, 2021, Mr. Flynn shall file with the Court a response to the Commissioner's Motion for Summary Judgment.