Opinion
7103-21
10-19-2022
ABDUL KHALIQ MUSTAFA MUHAMMAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's December 19, 2022, Washington, D.C. trial session. On October 13, 2022, the Internal Revenue Service (IRS or respondent) filed a Motion for Partial Summary Judgment. In this Motion the IRS contends that there are no disputed issues of material fact with respect to the issues addressed in its Motion and that the IRS is entitled to judgment as a matter of law on those issues. Respondent represents that petitioner objects to the granting of the Motion.
In consideration of the foregoing, it is
ORDERED that, on or before November 15, 2022, petitioner shall file with the Court and serve on respondent's counsel a response to the Motion for Partial Summary Judgment. If petitioner disagrees with the facts set out in the Motion, petitioner should point out the specific facts in dispute and explain why these factual disputes are important. If petitioner disagrees with respondent's argument as to the law, then the response should also set out petitioner's position on the disputed legal issues. The Court has prepared a set of Q&As on the subject, "What is a Motion for Summary Judgment? How should I respond to one?"
Petitioner should note that, under Tax Court Rule 121, judgment may be entered against a party who fails to respond to a Motion for Partial Summary Judgment.
If petitioner is registered to use DAWSON, the Court's electronic filing and case management system, then petitioner should file the response through DAWSON. If petitioner is not registered to use DAWSON, then petitioner will need to file a response in paper form and mail it to the Court.
The response should be directed to the Clerk of the Court and mailed to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217. For additional information or assistance please refer to the Court's website www.ustaxcourt.gov or call 202-521-0700.