Opinion
7276-24L
11-08-2024
PT05, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel, Judge.
This case is calendared for trial at the Court's New York City, New York, Trial Session scheduled to begin January 13, 2025. On November 6, 2024, respondent filed a Motion for Summary Judgment. Respondent moves, pursuant to the provisions of Tax Court Rule 121, for summary adjudication in respondent's favor upon all issues presented in this case. The Court will order petitioner to file a response to respondent's Motion for Summary Judgment.
Petitioner's attention is directed to Tax Court Rule 121 (available on the Court's website at: https://ustaxcourt.gov/rules.html), which sets out the principles for filing, opposing, and resolving a motion for summary judgment.
If petitioner disagrees with the facts set out in respondent's motion, then petitioner's response should point out specific facts in dispute. (It would be helpful if petitioner's response were to give the paragraph number(s) of the assertion(s) with which petitioner disagrees.) If petitioner disagrees with respondent's argument as to the law, then petitioner's response should support petitioner's version of the facts by attaching relevant documents and/or by attaching one or more affidavits (i.e., written statements that are signed and sworn before a notary) or unsworn declarations that are made "under penalty of perjury" (see 28 U.S.C. sec. 1746). A suggested, "fillable" form for such a declaration appears on the Court's website at: https://ustaxcourt.gov/resources/forms/Unsworn_Declaration_Form_18.pdf
Petitioner should note that Tax Court Rule 121(d) provides, "When a motion for summary judgment is made . . . the nonmovant may not rest on the allegations or denials in that party's pleading. The nonmovant must respond, setting forth specific facts and supporting those facts as required by Rule 121(c), to show that there is a genuine dispute of fact for trial. If the nonmovant does not so respond, a decision may be entered against that party." To enable the Court to resolve respondent's Motion for Summary Judgment, it is
ORDERED that, on or before November 27, 2024, petitioner shall file a response to respondent's Motion for Summary Judgment.