Opinion
7384-22SL
01-26-2023
PATRICK A. GREAVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
On January 18, 2023, respondent (the IRS) filed a motion for summary judgment. The IRS's motion asserts that no trial is necessary in this case, because (the IRS says) no relevant facts are in dispute. The motion contends that, on the basis of the undisputed facts, the case can be decided in the IRS's favor. The Court will order petitioner Patrick A. Greaves to file a response to the IRS's motion.
If Greaves disagrees with the facts set out in the IRS's motion, then Greaves's response should point out the specific facts in dispute. The response should support Greaves's version of the facts by attaching relevant documents and/or by attaching one or more affidavits (i.e., written statements that are signed and sworn before a notary) or unsworn declarations that are made "under penalty of perjury" (see 28 U.S.C. sec. 1746). If Greaves disagrees with the IRS's argument as to the law, then his response should also set out his position on the disputed legal issues.
Greaves's attention is directed to Tax Court Rule 121 (available on the court's website at www.ustaxcourt.gov), which sets out the principles for filing, opposing, and resolving motions for summary judgment. In particular, Greaves should note that Rule 121(d) provides, "If the adverse party [i.e., Greaves] does not so respond [to a motion for summary judgment], then a decision, if appropriate, may be entered against such party"--i.e., against Greaves.
To resolve the IRS's motion for summary judgment, it is
ORDERED that, no later than February 24, 2023, Greaves shall file with the Court and serve on the IRS a response to the IRS's motion for summary judgment.