Opinion
15692-18
09-13-2022
FRANK GLINTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
ELIZABETH A. COPELAND, JUDGE
This case is calendared for trial at the September 26, 2022, Trial Session of the Court in Las Vegas, Nevada.
On August 12, 2022, respondent filed with the Court a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f) as provided in Tax Court Rules of Practice and Procedure.
Respondent requests that petitioner Frank Glinton file with the Court a written response why the facts and evidence set forth in respondent's proposed Stipulation of Facts, marked Exhibit A in respondent's motion to the Court, should not be accepted as established for the purposes of this case. That exhibit has seventy-four (74) factual statements (some with attached exhibits) that Mr. Glinton needs to explain why he does not agree are true. Each of the 74 paragraphs should be addressed. If Mr. Glinton does not respond by the due date set forth below, the Court will find all 74 facts as true.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f), filed with the Court on August 12, 2022, is granted. Petitioner shall, on or before September 23, 2022, file a response in compliance with the provisions of Rule 91(f) (2), with proof of service of a copy thereof on opposing counsel, showing why the facts and evidence set forth in respondent's proposed Stipulation of Facts, marked Exhibit A, should not be deemed accepted as established for the purpose of this case. If no response is filed within the period specified above with respect to any matter or portion thereof, or if the response is evasive or not fairly directed to the proposed stipulation or portion thereof, that matter or portion thereof will be deemed stipulated for the purposes of the pending case, and an order will be entered accordingly, pursuant to Rule 91(f)(3).
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court case. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.