Opinion
1411-24SL
09-09-2024
ROGER P. GOVIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
PETER J. PANUTHOS SPECIAL TRIAL JUDGE
By Notice served May 29, 2024, this case is calendared for trial at the Court's October 28, 2024, New York City, New York trial session. On August 27, 2024, respondent filed a Motion for Summary Judgment and a Declaration in support, representing therein that petitioner objects to the granting of the Motion.
If petitioner disagrees with respondent's Motion, a written objection shall be filed. Any objection filed should point to specific facts asserted by respondent that petitioner disputes. If petitioner also disagrees with respondent's arguments as to the law, then a response should state with specificity petitioner's position as to the disputed legal issues.
The Court has prepared Q&A's on the subject "What is a motion for summary judgment? How should I respond to one?" A copy of these Q&A's are attached to this order and can also be found at:
https://ustaxcourt.gov/petitioners_start.html#START40
The Tax Court Rules of Practice and Procedure and the Standing Pretrial Order make clear that the parties have an obligation to communicate and appear at trial. Petitioner should note that under Rule 121(d) of the Tax Court Rules, the Court may enter a decision against him if petitioner fails to respond to an order of the Court and/or respondent's Motion for Summary Judgment.
Premises considered it is hereby,
ORDERED that petitioner shall, on or before October 4, 2024, file an objection, if any, to respondent's Motion for Summary Judgment, filed August 27, 2024. Any objection shall specify in detail the basis of the objection.
Excerpt from: https://ustaxcourt.gov/petitioners_start.html#START40
What is a motion for summary judgment? How should I respond to one?
The motion. A motion for summary judgment requests a ruling from a judge on some or all of the issues in a case before trial. If a motion for summary judgment is filed, the judge will review the documents submitted by the parties and consider whether the case can be decided without a trial. The party filing the motion must show that there is no genuine dispute of any important fact and that the party filing the motion is entitled to judgment in their favor as a matter of law. See Rule 121.
Your response. If the Court orders you to file a response to a motion for summary judgment, your response must: specify which factual statements in the motion for summary judgment you dispute, state what you contend the actual facts are, and cite the specific evidence that you rely on to support your factual contentions. That is, you must do more than deny or disagree with the motion. Instead, you must set forth specific facts that establish there is a factual dispute and that a trial is necessary to resolve that dispute. It is not enough merely to claim that a fact is in dispute. You must support your claim that there is a question about a material fact (or facts) by submitting with your response the evidence on which you rely.
Your evidence. Your supporting evidence may include your own sworn affidavit or unsworn declaration given under penalty of perjury. (Form 18, Unsworn Declaration under Penalty of Perjury). Your declaration can state facts about which you have personal knowledge. If your evidence includes documents, then you should submit those with your response (preferably numbered as Exhibits), and your declaration should identify and authenticate those documents. Your supporting evidence may also include other affidavits, stipulations, admissions, answers to interrogatories, or deposition transcripts.
Legal disputes. A motion for summary judgment may involve not only factual disputes but also legal disputes. If you disagree with the IRS's explanation of the law that applies to your case, you should explain your disagreement and cite the statutes, regulations, or other authorities that apply to your case.
Failure to respond. If the IRS files a motion for summary judgment in your case and the Court orders you to file a response, then your failure to file a response may be grounds for granting the motion. See Rules 121(d) and 123(b).
Results of summary judgment. If a motion for summary judgment is granted in favor of the IRS, then there will be no trial, and a judgment will be entered against you. Similarly, if you file a motion for summary judgment and it is granted, then there will be no trial, and a judgment will be entered in your favor.