Opinion
25432-21L
04-14-2022
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 a Declaration of Tracy A. Madrigal in support of the Motion for Summary Judgment. In respondent's motion for summary judgment, respondent asserts that the allegations of error set forth in the petition filed in this case do not raise a genuine issue of material fact requiring a trial. On March 14, 2022, this Court issued an Order that petitioner on or before April 4, 2022, shall file with the Court and serve on respondent, a response to respondent's Motion for Summary Judgment filed March 3, 2022. The Order further warned petitioner that failure to respond as required by this Order may be deemed consent to the relief sought in the motion. As of the date of service of this Order the Court has not received any such response from or on behalf of petitioner.
Upon due consideration and for cause, it is
The Court will hear respondent's Motion for Summary Judgment during its May 2, 2022, trial session for San Deigo, California. That trial session will be held in person in San Deigo, California.
The parties are hereby notified that this case is set for trial at the Trial Session beginning at 10:00 am on Monday, May 2, 2022. The calendar for that Session will be called at that date and time, and the parties are expected to be present and to be prepared to try the case. Your failure to appear may result in dismissal of the case and entry of decision against you. Petitioner were provided information concerning tax clinics available on the San Deigo, California, calendar attached to 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. Petitioner is 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.
Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion for Summary Judgment, filed March 3, 2022, is set for hearing during the Court's May 2, 2022, trial session, in San Deigo, California, to be conducted in-person at a date and time certain of Monday, May 2, 2022, at 10:00AM (PST).
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.