Opinion
25671-21L
10-24-2022
GEORGE LUNIW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This collection due process (CDP) case is currently calendared on the Court's Jacksonville, Florida trial session, scheduled to begin December 19, 2022.
On October 20, 2022, the Commissioner filed a motion for summary judgment and a declaration of Edward A. Waters in support of motion for summary judgment. Upon due consideration, it is
ORDERED that, on or before November 21, 2022, petitioner George Luniw shall serve on the Commissioner and file with the Court a response to the Commissioner's motion for summary judgment. If Mr. Luniw does not file a response, the Court may grant the Commissioner's motion, which would end this case without trial (absent further Court action). Attached to this Order is a copy of Q&A which the Court has prepared on the subject "What is a motion for summary judgment? How should I respond to one?" This document is also available on the Court's website (www.ustaxcourt.gov). It is further
ORDERED that, on or before December 6, 2022, the Commissioner shall serve on Mr. Luniw and file with the Court a reply, if any, to Mr. Luniw's response to the motion for summary judgment. If Mr. Luniw does not file such a response, the Commissioner need not file a reply.
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.