Opinion
3378-23
04-05-2024
GEORGE J. SMITH & SHEILA ANN SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
The case is set for trial at the session of the Court scheduled to commence on May 6, 2024, in Seattle, Washington. Pending before the Court is the Commissioner's Motion for Summary Judgment filed March 7, 2024. After cautioning the Smiths against perpetuating frivolous arguments, the Court ordered the Smiths to file a response to the Commissioner's Motion. The Smiths objected to and opposed the Commissioner's Motion. We will set the Motion for hearing at the call of the calendar.
Upon reviewing the Commissioner's Motion and the Smiths' Objection, the Court finds that oral argument would be helpful. In addition to being prepared to address the Motion and Objection, generally, the parties should also be prepared to address the following specific issues. The parties should be prepared to address the extent to which the record in support of summary judgment supports the imposition of an addition to tax for failure to pay penalty (i.e., whether the Commissioner has satisfied the predicates for imposition of the addition to tax). Further, the parties should be prepared to address whether the Commissioner has sufficiently connected the Smiths to an income-producing activity. See Weimerskirch v. Commissioner, 596 F.2d 358, 361 (9th Cir. 1979). Lastly, the Smiths should be prepared to address - with specificity - what material facts are genuinely in dispute.
We will set the Motion for hearing at the call of the calendar. In the event the Motion is denied, the parties should be prepared for trial. Accordingly, it is
ORDERED that the Commissioner's Motion for Summary Judgment, filed March 7, 2024, is set for hearing at the session of the Court scheduled to commence on May 6, 2024, in Seattle, Washington.