Opinion
12926-20SL
02-03-2022
W.B. Gill & Marina F. Gill Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth A. Copeland, Judge
This Order requires Petitioners, W.B. Gill & Marina F. Gill, to respond in writing by March 3, 2022.
This case is calendared for trial at the Trial Session of the Court scheduled to commence on March 21, 2022, for cases where Indianapolis, Indiana is the place of Trial.
On January 18, 2022, respondent filed with the Court a Motion for Summary Judgment, and a Declaration of William Rowe in Support of Motion for Summary Judgment.
Respondent's Motion for Summary Judgment requests, pursuant to T.C. Rule 121, for summary adjudication in respondent's favor upon all issues presented in this Collection Due Process ("CDP") request case. Respondent contends, based upon review of the administrative file and pleadings, there remains no genuine issue of material fact for trial upon the issue of whether Appeals Officer Banks abused her discretion in determining to sustain the levy action.
Tax Court Rule 121 (d) provides, "If the adverse party does not so respond, then a decision, if appropriate, may be entered against such party." This Order requires such a response by March 3, 2022, or this Court may grant the IRS' Motion for Summary Judgement and end Petitioners' case.
Respondent's motion indicates that attempts to reach petitioners' counsel to discuss this motion have been unsuccessful; respondent's counsel does not know whether petitioners object to the granting of this motion.
After due consideration, and for cause, it is
ORDERED that, on or before March 3, 2022, Petitioners shall file a response to respondent's Motion for Summary Judgment, filed on January 18, 2022. Failure to respond as required by this Order may be deemed consent to the relief sought in the motion.