Opinion
901-23
05-06-2024
KAREN E. MCFADDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 17, 2024, respondent filed a Motion for Summary Judgment. Therein, respondent asserts that no trial is necessary in this case because no relevant facts are in dispute. The Motion contends that, on the basis of the undisputed facts, the case can be decided in respondent's favor. The Court will order petitioner to file a response to respondent's Motion.
If petitioner disagrees with the facts set out in respondent's Motion, then petitioner's response should point out the specific facts in dispute. If petitioner disagrees with respondent's argument as to the law, then petitioner's response should set out her position on the disputed legal issues. A copy of Q & As that the Court has prepared on the subject of motions for summary judgment will be attached to this Order.
Upon due consideration of the foregoing, it is
ORDERED that, on or before June 6, 2024, petitioner shall file a response to respondent's above-referenced Motion for Summary Judgment. Failure to file a response as directed may result in the granting of that Motion and, if appropriate, the entry of decision against petitioner. See Rule 121(b), (d), Tax Court Rules of Practice and Procedure.
What is a motion or summary judgment? How should I respond to one?
The motion. A motion for summary judgment requests a ruling from a judge n some or all of he issues in a case before trial If a motion or summary judgment is filed, the judge will review the documents submitted by he parties and consider whether t died without rial. T g mot must how that there i no genuine dispute of any important fact an that the party filing he motion's entitled judgment n heir favor as a mater of aw. See Rule 121.
Your response. If the Court orders you file a response to a motion for summary judgment your response must specify which actual statements in he motion for summary judgment you dispute, state what you contend the actual facts are and cite he specific evidence hat 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 acts that establish there is a factual dispute and that a trial is necessary to resolve that dispute. You must support your claim that here 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 unworn declaration given under penalty of perjury (Form 18, Unworn 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 hose with your response (preferably numbered as Exhibits), and your declaration should identify and authenticate those documents. Your supporting evidence may also include other affidavits, stipulation, admissions, answers to interrogatories, or deposition transcripts.
Legal disputes. A motion for summary judgment may involve not only factual dispute but legal disputes. If you disagree with the IRS's explanation of the law that applies to your case, your should explain your disagreement and cite the statutes regulation, or other authorities that apply to your case.
Failure to respond. If he IRS es a motion or summary judgment n 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) Tax Court Rules of Practice and Procedure.
Results of summary judgment. If a motion for summary judgment is granted in favor of he IRS, then here will be no trial and a judgment will be entered against you.