Opinion
14229-20SL
06-22-2021
J.T. Joyner Jr. & Delilah Joyner, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for trial at the session of the Court to be conducted remotely, commencing Monday, September 27, 2021, for cases in which Hartford, Connecticut, is listed as the place of trial.
On June 11, 2021, respondent filed a Motion for Summary Judgment and Declaration of Clara L. Raymond in Support of Motion for Summary Judgment. In respondent's motion, respondent asserts that there are no genuine issues of material fact for trial and therefore this case can be decided in respondent's favor. The Court will order petitioners to file a response to respondent's motion for summary judgment.
If petitioners disagree 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 petitioners disagree with respondent's argument as to the law, then any response should also set forth petitioners' 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 at www.ustaxcourt.gov and on the printed page attached to this order.
Petitioners 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 July 22, 2021, petitioners shall file with the Court and serve on respondent, a response to respondent's motion for summary judgment filed June 11, 2021. 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 Hartford, Connecticut, 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