Opinion
6442-20
08-25-2021
Joseph Michael Gerace Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth A. Copeland Judge
This case is calendared for trial at the September 13, 2021, Trial Session of the Court where New York, New York is listed as the place of trial. Because all trial sessions are being conducted remotely, the place of trial is for administrative purposes only.
On May 14, 2021, petitioner filed with the Court a Motion for Summary Judgment; and on July 6, 2021, a Supplement to Motion for Summary Judgment.
On August 13, 2021, respondent filed with the Court a Response to Motion for Summary Judgment. In the conclusion to that response, he asked that the Court deny petitioner's motion for summary judgment and asked that "instead summary judgment should be granted in favor of respondent for the full amount of the deficiency asserted in the Notice of Deficiency." Respondent has not filed his own motion for summary judgment with appropriate declarations and petitioner has not been afforded an opportunity to respond to such a request. As such, we decline to recharacterize respondent's statement as a cross motion for summary judgment and only address petitioner's motion for summary judgment which is properly before the Court.
After due consideration, and for cause, it is
ORDERED that petitioner's Motion for Summary Judgment, filed May 14, 2021, as supplemented July 6, 2021, is set for remote hearing at calendar call on September 13, 2021, at 10:00 AM (ET).
The parties shall refer to the Notice Setting Case for Trial for the Zoomgov Meeting ID and Passcode.
This Order constitutes official notice to the parties.