Opinion
1434-23W
08-29-2023
HEATHER M HOGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 28, 2023, respondent filed a Motion for Summary Judgment. Respondent asserts in his motion that this case can be decided in respondent's favor because the administrative record submitted by respondent demonstrates that there are no genuine issues for trial/no material facts in dispute and the IRS Whistleblower Office did not abuse its discretion in denying petitioner's whistleblower claim.
The Court will order petitioner to file a Response, if any, to respondent's motion. In the Response, petitioner should point out the specific facts in dispute if petitioner disagrees with the facts set forth in respondent's motion, and petitioner should state petitioner's position on the disputed legal issues if petitioner disagrees with respondent's argument as to the law. Attached to this Order is a copy of Q&As the Court has prepared on the subject "What is a motion for summary judgment?"
Upon due consideration, it is
ORDERED that, on or before September 27, 2023, petitioner shall file a Response, if any, to the above-described Motion for Summary Judgment. Failure to comply with this Order may result in the granting of respondent's Motion for Summary Judgment and a Decision, if appropriate, may be entered against petitioner. See Rule 121(b), Tax Court Rules of Practice and Procedure.
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. You must support your claim that there is a question about a material fact (or facts) by submitting with your response the evidence you rely on.
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 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.