Opinion
508-20P
10-06-2021
Sophia Kim, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Christian N. Weiler Judge.
Petitioner Sophia Kim filed her petition on January 9, 2020 appealing the Notice of Certification of her Seriously Delinquent Tax Debt to the State Department. On March 6, 2020 respondent (the IRS) filed a Motion to Dismiss for Failure to State a Claim upon Which Relief Can be Granted, as well as a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2005. On September 25, 2020 this case was assigned to the undersigned, and by Order served on March 15, 2021, the Court denied respondent's Motion to Dismiss for Failure to State a Claim upon Which Relief Can be Granted, and granted respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2005.
On September 20, 2021, respondent (the IRS) filed a motion for summary judgment and a declaration in support thereof by the IRS's Revenue Officer Tiffany Stockwell. The IRS's motion asserts that no trial is necessary in this case, because no relevant facts are in dispute. The motion contends that, on the basis of the undisputed facts, the case can be decided in the IRS's favor. The Court will provide petitioner with the opportunity to file a written response to the IRS's motion for summary judgment.
If petitioner disagrees with the facts set out in the IRS's motion, then petitioner's written response should point out the specific facts in dispute. The response should support petitioner's version of the facts by attaching relevant documents and/or by attaching one or more affidavits (i.e., written statements that are signed and sworn before a notary) or unsworn declarations that are made "under penalty of perjury" (see 28 U.S.C. sec. 1746). A suggested "fillable" form for such declaration is found on the Court's website.
Petitioner's attention is also directed to Tax Court Rule 121 (available on the Court's website at www.ustaxcourt.gov), which sets out the principles for filing, opposing, and resolving motions for summary judgment. In particular, petitioner should note that Rule 121(d) provides, "If 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., against petitioner).
The Court has also prepared an explanation on the subject of " What is a motion for summary judgment?" A copy of this explanation is attached to this order, and can also be found on the Court's website, under the Guidance for Petitioners, Starting A Case, tab.
To resolve the IRS's motion for summary judgment, it is
ORDERED that, on or before December 3, 2021, petitioner shall file with the Court, and serve on the IRS's counsel, a written response to the motion for summary judgment.