Opinion
29163-21
07-30-2024
JEANETTE HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
This case is calendared for trial at the session of the Court commencing on September 30, 2024, in Indianapolis, Indiana. On July 25, 2024, Commissioner filed a Motion for Summary Judgment in which Commissioner asserts that there is no genuine issue of material fact in dispute and that this case can be decided in Commissioner's favor as a matter of law.
We will order Ms. Harris to respond. If she disagrees with the facts set forth in Commissioner's Motion for Summary Judgment, then Ms. Harris should point out the specific facts in dispute and explain why those facts are in dispute. If Ms. Harris disagrees with Commissioner's argument as to the law, then her response should also set forth her position on the disputed legal issues. The Court has prepared questions and answers on the subject "What is a motion for summary judgment? How should I respond to one?" which can be found on the Court's website (specifically, https://www.ustaxcourt.gov/petitioners_start.html#START40 ).
Failing to respond to the Commissioner's motion (and this Order) may result in a decision being entered for the Commissioner. See Rule 121(d), Tax Court Rules of Practice and Procedure. To provide petitioner the opportunity to respond to the Commissioner's Motion, it is
ORDERED that, by August 23, 2024, Ms. Harris shall file a response to Commissioner's Motion for Summary Judgment.