Opinion
4034-22L
10-12-2022
LARRY R. LOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ELIZABETH A. COPELAND JUDGE
This case is calendared for trial at the Trial Session of the Court set to commence on November 7, 2022, in Cleveland, Ohio.
On September 8, 2022, respondent (the Internal Revenue Service or 'IRS") filed a Motion for Summary Judgment; and Declaration of Monica L. Garcia in Support of Motion for Summary Judgment. Respondent's motion asserts that the case can be decided in the IRS' favor because there are no genuine issues for trial/no material facts in dispute as petitioner: (1) is precluded from challenging the underlying tax liability; (2) did not establish available credits that could be applied to the 2010 and 2011 tax years; (3) failed to submit financial information and was not in filing compliance, and so was not eligible for a collection alternative; and (4) has not established that the Settlement Officer abused her discretion. Therefore, the IRS is entitled to judgment as a matter of law.
The Court will order Petitioner Larry R. Low to file a response, if any, to the motion. In his response, Mr. Low should point out specific facts in dispute if he disagrees with the facts set forth in the IRS' motion and state his position on the disputed legal issues if he disagrees with the IRS' argument as to the law.
Attached to this order is a copy of Q&As the Court has prepared on the subject "What is a motion for summary judgment?"
Further, petitioner is encouraged to contact the low-income taxpayer clinics in his locale for assistance in responding to the motion, namely the Legal Aid Society of Cleveland (888) 817-3777, Community Legal Aid Services (800) 998-9454 or Toledo Tax Controversy Clinic (419) 684-8822. Free legal aid will also be available starting at 9:00 a.m. on November 7, 2022, prior to the start of the trial session in the Celebrezze Federal Building, 1240 East 9th Street, Cleveland Ohio, 44199, Courtroom # 3013.
Upon due consideration, and for cause, it is
ORDERED that, on or before October 31, 2022, petitioner shall file a response to the above-described motion for summary judgment. Failure to comply with this Order may result in the granting of respondent's motion for summary judgment and a decision, if appropriate, may be entered against petitioner. See Rule 121(b), Tax Court Rules of Practice and Procedure. It is further
ORDERED that, Respondent's Motion for Summary Judgment is set for hearing at the Trial Session of the Court set to commence on November 7, 2022, in Cleveland, Ohio at 10:00 a.m.
What is a motion for summary judgment? How should I respond to one?
1. 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 you rely on.
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 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.