Opinion
11719-20L
03-04-2022
NOEL CHRISTOPHER KNIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
On March 17, 2021, respondent filed a Motion for Summary Judgment. Respondent contends that there are no disputed issues of material fact in this case, that no trial is necessary, and that the IRS is entitled to judgment as a matter of law. On March 2, 2022, this case was assigned to the undersigned. In consideration of the foregoing, it is
ORDERED that, on or before April 4, 2022, petitioner shall file with the Court and serve on respondent's counsel a response to the Motion for Summary Judgment. If petitioner disagrees with the facts set out in the Motion, petitioner should point out the specific facts in dispute and explain why these factual disputes are important. If petitioner disagrees with respondent's argument as to the law, then the response should also set out petitioner's position on the disputed legal issues. The Court has prepared a set of Q&As on the subject, "What is a Motion for Summary Judgment? How should I respond to one?" These Q&As are available at: https://www.ustaxcourt.gov/petitioners_start.html#START40. These Q&As are also reprinted on the page attached to this order.
Petitioner should note that, under Tax Court Rule 121(d), judgment may be entered against a party who fails to respond to a Motion for Summary Judgment.
If petitioner is registered to use Dawson, the Court's electronic filing and case management system, then petitioner should file the response through Dawson. If petitioner is not registered to use Dawson, then petitioner will need to file a response in paper form and mail it to the Court. The response should be directed to the Clerk of the Court and mailed to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217. For additional information or assistance please refer to the Court's website, www.ustaxcourt.gov, or call 202-521-0700. 1
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. 2