Opinion
25432-21L
03-14-2022
MATTHEW A. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge
This case is presently calendared for an in-person trial at the session of the Court scheduled to commence on Monday, May 2, 2022, in San Diego, California.
On March 3, 2022, respondent filed a Motion for Summary Judgment, a Declaration of Dawn M. Mack in Support of Motion for Summary Judgment, and Declaration of Tracy A. Madrigal in support of Motion for Summary Judgment. In respondent's motion for summary judgment, respondent asserts that there are no genuine issues for trial and no material facts in dispute and therefore, this case can be decided in respondent's favor. Accordingly, the Court will order petitioner to file a response to the respondent's motion for summary judgment.
If petitioner disagrees with the facts set forth in paragraphs 3 through 31 of respondent's Motion for Summary Judgment, then any response should identify the specific points in dispute, explain why those points are in dispute, and provide specific examples, if necessary. If petitioner disagrees with respondent's argument as to the law, then any response should also set forth petitioner's 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 at https://ustaxcourt.gov/petitioners start.html#START39 and on the printed page attached to this Order.
Petitioner should note that Rule 121(d), Tax Court Rules of Practice and Procedure, provides in pertinent part, "[i]f the adverse party [i.e., petitioner] does not so respond [to a motion for summary judgment], then a decision, if appropriate, may be entered against such party [i.e., petitioner]".
Upon due consideration and for cause, it is
ORDERED that on or before April 4, 2022, petitioner shall file with the Court and serve on respondent, a response to respondent's Motion for Summary Judgment filed March 3, 2022. Failure to respond as required by this Order may be deemed consent to the relief sought in the motion. It is further
ORDERED that the Clerk of the Court shall send with petitioners' copy of this Order information concerning tax clinics available on the San Diego, California, calendar usually sent with the Notice of Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event that petitioners should wish to seek assistance in responding to the IRS motion or with respect to this case generally. A list of these clinics is also available on the Tax Court's website, https://www.ustaxcourt.gov. Petitioners are advised that tax clinics generally provide assistance and advice to low-income taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.
The Court encourages all litigants to register for electronic access (eAccess) so that you may electronically file and view documents in your 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.
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.
https://ustaxcourt.gov/petitioners_start.html#START39
DO YOU NEED HELP WITH YOUR TAX COURT CASE?Dear Tax Court Petitioner:
The United States Tax Court is forwarding this notice because you have requested San Diego, California, as your place of trial and you are not represented by counsel.
There are organizations (tax clinics) in your area that may represent you free of charge if you meet certain qualifications. If a tax clinic agrees to assist or represent you, the tax clinic can advise and assist you in resolving your case by settlement or trial. The tax clinics are not part of either the Internal Revenue Service or the United States Tax Court. Languages other than English may be offered by a tax clinic. However, all Tax Court proceedings are conducted in English. The tax clinics that serve the city you requested are:
University of San Diego School of Law Tax Clinic
5998 Alcala Park, BA 303
San Diego, CA 92110-2492
1-619-260-7470
Legal Aid Society of San Diego, Inc.
Office of the Public Attorney
110 South Euclid Ave.
San Diego, CA 92114
1-877-534-2524
Inland Counties Legal Services LITC
1040 Iowa Ave., Suite 109
Riverside, CA 92507
(888) 245-4257
You should contact the tax clinic as soon as possible to inquire about possible representation in your case. Delay in contacting a clinic may make it more difficult for the clinic to assist you or for you to properly prepare your case. The United States Tax Court does not recommend a particular tax clinic. However, the Court encourages you to contact a tax clinic.