Opinion
18972-17 L
03-11-2022
MARK C. MIRKEN & SHERYL L. MIRKEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On November 16, 2021, respondent (the Internal Revenue Service or "IRS") filed a Motion for Summary Judgment, in which the IRS asserts that the case can be decided in the IRS' favor because there are no genuine issues for trial/no material facts in dispute.
The Court will order petitioners (the Mirkens) to file a response, if any, to the motion. In their response, the Mirkens' should point out the specific facts in dispute if they disagree with the facts set forth in the IRS' motion, and state their position on the disputed legal issues if they disagree 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?"
Upon due consideration, it is
ORDERED that, on or before April 11, 2022, petitioners shall file a response, if any, 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 petitioners. See Rule 121(b), Tax Court Rules of Practice and Procedure.
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.