Opinion
14031-20L
02-18-2022
MARK DAVID MAZZA & LISA ANA MAZZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge.
On February 16, 2022, the Commissioner filed a motion for summary judgment. The Commissioner's motion asserts that no trial is necessary in this case, because (the Commissioner says) no relevant facts are in dispute. The motion contends that, on the basis of the undisputed facts, the case can be decided in the Commissioner's favor. The Court will order petitioners, Mark David Mazza and Lisa Ana Mazza, to file a response to the Commissioner's motion.
If petitioners disagree with the facts set out in paragraphs 4-28 of the Commissioner's motion for summary judgment (see Doc. 9, pp. 2-9), then their response should point out the specific facts in dispute. The response should state, by number, any assertion with which they disagree, should explain the reason for their disagreement, and should cite whatever evidence supports their position. If petitioners disagree with the Commissioner's argument as to the law in paragraphs 29-41 of the Commissioner's motion for summary judgement (Doc. 9, pp. 9-11), then their response should also set out their position on the disputed legal issues. Q&As that the Court has prepared on the subject: "What is a motion for summary judgment? How should I respond to one?", are available at the Court's website and are printed on the page attached to this order. If petitioners are unsure how to proceed, they should promptly initiate a telephone conference with the Court and the Commissioner by placing a call to the Chambers Administrator of the judge signing this order (at 202-521-0850).
Petitioners should note that Tax Court Rule 121(d) provides, "If the adverse party [i.e., petitioners] do not so respond [to a motion for summary judgment], then a decision, if appropriate, may be entered against such party".
To resolve the Commissioner's motion for summary judgment, it is
ORDERED that, no later than March 9, 2022, petitioners Mark David Mazza and Lisa Ana Mazza, shall file with the Court and serve on the Commissioner a response to the Commissioner's motion for summary judgment. It is further
ORDERED that, no later than March 25, 2022, the Commissioner shall file and serve a reply (or, if petitioner has failed to file and serve a response, then the Commissioner shall file a status report).