Opinion
17386-22S
07-19-2023
JOHN T. MCCARRON & CHRISTINE C. MCCARRON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the New York, New York, session of the Court scheduled to commence on September 18, 2023.
On July 17, 2023, the Commissioner filed a Motion for Summary Judgment without attaching a declaration but referencing several statements made in his First Request for Admissions served on the McCarrons on May 31, 2023. According to the Docket Record, the McCarrons failed to respond to the First Request for Admissions in accordance with Rule 90. In his motion, the Commissioner stated he does not know whether the McCarrons object to the Court granting the motion.
Unless otherwise indicated, Rule references are to the Tax Court Rules of Practice and Procedure.
If the McCarrons disagree with the facts set forth in paragraphs one (1) through seven (7) of the Commissioner's motion, then they should state the specific facts in dispute and explain why those facts are in dispute. If the McCarrons disagree with the Commissioner's arguments as to the law, then their response should also set forth their position on the disputed legal issues. The Court has prepared questions and answers on the subject "What is a motion for summary judgment? How should I respond to one?" which can be found on the Court's website at www.ustaxcourt.gov and on the printed page attached to this Order.
The foregoing considered, it is
ORDERED that, on or before August 16, 2023, the McCarrons shall file a response to the Commissioner's above-referenced motion. Failure to comply with this Order may result in the granting of the motion. See Rule 121(d).
The McCarrons are reminded of possible assistance available to respond to this Order and any other issues through low-income taxpayer clinics which can be found on the Court's website at https://www.ustaxcourt.gov/clinics.html and a list is also attached to this Order.
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.
https://ustaxcourt.gov/petitioners_start.html#START39
DO YOU NEED HELP WITH YOUR TAX COURT CASEDear Tax Court Petitioner:
The United States Tax Court is forwarding this notice because you have requested New York City, New York as your place of trial and you are not represented by counsel.
There are tax clinics in your area that may represent you free of charge if you meet certain qualifications. If a tax clinic agrees to represent you, the tax clinic can advise and assist you in resolving your case by settlement or trial. The tax clinics are not part of the Internal Revenue Service or the United States Tax Court. Languages other than English may be offered by a tax clinic. However, all Tax Court proceedings are conducted in English.
The tax clinics that serve the city requested for your trial are:
Brooklyn Low Income Taxpayer Clinic Brooklyn Legal Services
105 Court Street, Brooklyn, NY 11201 and 29 Albany Avenue, Brooklyn, NY 11216 Staffed by lawyers admitted to practice before the Tax Court. If you live in Brooklyn and need representation call (917) 661-4500.
Brooklyn Legal Services Corporation A Low-Income Taxpayer Clinic
260 Broadway, Suite 2, Brooklyn, NY 11211 A nonprofit organization staffed by lawyers admitted to practice before the Tax Court. If you need representation call (718) 487-2300
Fordham University School of Law Lincoln Square Legal Services Inc.
150 West 62nd Street, NY, NY 10023 Staffed by law students and supervised by full time Professors who are experienced tax lawyers admitted to practice in the Tax Court. Call (212) 636-7353 to arrange for a free consultation.
Hofstra Law School Federal Tax Clinic Maurice A. Deane School of Law
108 Hofstra University, Joan Axinn Hall, Hempstead, NY 11549 Staffed by law students and supervised by professors who are experienced tax lawyers admitted to practice in the Tax Court. If you need representation call (516)463-5934.
Bronx Legal Services Low Income Taxpayer Clinic
349 East 149th Street, 10th Floor, Bronx, NY 10451 Staffed by lawyers admitted to practice before the Tax Court. If you live in the Bronx and need representation call (917) 661-4500
Queens Legal Services Low Income Taxpayer Clinic
8900 Sutphin Blvd., 5th Fl Jamaica, NY 11435 Staffed by lawyers admitted to practice before the Tax Court. If you live in Queens and need representation call (917) 661-4500
You should contact a tax clinic as soon as possible to inquire about possible representation in your case. Delay in contacting a clinic may make it more difficult for the clinic to assist you or for you to properly prepare your case. The United States Tax Court does not recommend a particular tax clinic. However, the Court encourages you to contact a tax clinic.
¿ NECESITA AYUDA EN SU CASO ANTE EL TRIBUNAL FISCAL FEDERAL?
Estimado peticionario ante el Tribunal Fiscal:
El Tribunal Fiscal Federal de los Estados Unidos le remite esta notificacion porque usted ha seleccionado la ciudad deNueva York, N.Y., para sujuicio y no tiene abogado que lo represente.
Existen servicios de asesoria fiscal para personas de bajo ingreso (Taxpayer Clinics) en su area que pueden representarlo de forma gratuita si cumple ciertos requisites. Si aceptan asistirlo o representarlo, le asesoraran y ayudaran a resolver su caso, ya sea extrajudicialmente o mediante juicio. Estos servicios no forman parte del Servicio de Impuestos Intemos (IRS), ni del Tribunal Fiscal Federal (Tax Court). Puede que se ofrezcan en otros idiomas, pero todos los procesos ante el Tribunal Fiscal Federal toman lugar en ingles.
Los servicios en la ciudad donde usted desea ir ajuicio son los siguientes:
Brooklyn Low Income Taxpayer Clinic Brooklyn Legal Services
105 Court Street, Brooklyn, NY 11201 y 29 Albany Avenue, Brooklyn, NY 11216 Organization sin fines de lucro con abogados aceptados a ejercer ante el Tribunal Fiscal. Si vive en Brooklyn y necesita representaci6n, llame al (917) 661-4500.
Brooklyn Legal Services Corporation A Low-Income Taxpayer Clinic
260 Broadway, Suite 2, Brooklyn, NY 11211 Organization sin fines de lucro con abogados aceptados a ejercer ante el Tribunal Fiscal. Si vive en Brooklyn y necesita representacion, llame al (718) 487-2300.
Fordham University School of Law Lincoln Square Legal Services Inc.
150 West 62nd Street, NY, NY 10023 Compuesto de estudiantes de derecho supervisados por profesores, que trabajan a tiempo complete en la Universidad, con vasta experiencia en Leyes de Impuestos y autorizados a ejercer ante el Tribunal Fiscal. Llame al (212) 636-7353 para una consultation.
Hofstra Law School - Federal Tax Clinic Maurice A. Deane School of Law
108 Hofstra University, Joan Axinn Hall, Hempstead, NY 11549 Compuesto de estudiantes de derecho supervisados por profesores, que trabajan a tiempo complete en la Universidad, con vasta experiencia en Leyes de Impuestos y autorizados a ejercer ante el Tribunal Fiscal. Si necesita representacidn llame al (516) 463-5934.
Bronx Legal Services Low Income Taxpayer Clinic
349 East 149th Street, 10th Floor, Bronx, NY 10451 Es una organization sin fines de lucro con abogados que pueden ejercer ante el Tribunal Fiscal. Si vive en el Bronx y necesita representacion, llame al (917) 661-4500.
Queens Legal Services Low Income Taxpayer Clinic
8900 Sutphin Blvd., 5th Fl. Jamaica, NY 11435 Organization sin fines de lucro con abogados autorizados a ejercer ante el Tribunal Fiscal. Si vive en Queens y necesita representacion, llame al (917) 661-4500.
Pongase en contacto con uno de los servicios de asesoria fiscal lo mas pronto posible, para preguntar si pueden representarlo. Si tarda en hacerlo, sera mas dificil que le ayuden, o que usted pueda preparar debidamente su caso. El Tribunal no recomienda ningun servicio en particular, pero le sugiere contactar a uno de ellos.