Opinion
12587-21L
09-01-2022
DAVID E. STAPLETON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge.
This case is calendared for a remote trial at the session of the Court scheduled to commence on October 11, 2022, for cases in which Salt Lake City, Utah, is the place of trial.
On September 1, 2022, respondent filed a motion for summary judgment and a declaration of Theresa M. Amper in support of motion for summary judgment. In respondent's motion, respondent asserts that there are no genuine issues of material fact for trial and therefore this case can be decided in respondent's favor. The Court will order petitioner to file a response to respondent's motion for summary judgment.
If petitioner disagrees with the facts set forth in paragraphs 1 through 16 of respondent's motion for summary judgment, then any response should identify the specific points in dispute, explain why those points are in dispute, and provide specific examples, if necessary. If petitioner disagrees with respondent's argument as to the law, then any response should also set forth petitioner's position on the disputed legal issues. The Court has prepared questions and answers on the subject "What is a motion for summary judgment? How should I respond to one?", which can be found on the Court's website at www.ustaxcourt.gov and on the printed page attached to this order.
Petitioner should note that Rule 121(d), Tax Court Rules of Practice and Procedure, provides in pertinent part, "[i]f the adverse party [i.e., petitioner] does not so respond [to a motion for summary judgment], then a decision, if appropriate, may be entered against such party [i.e., petitioner].
Upon due consideration, it is
ORDERED that, on or before September 23, 2022, petitioner shall file a response to respondent's motion for summary judgment filed September 1, 2022. It is further
ORDERED that the Clerk of the Court shall attach to petitioner's copy of this order information concerning tax clinics available at the Salt Lake City, Utah, calendar usually sent with the Notice Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event petitioner should wish to seek assistance with respect to this case generally. A list of these clinics is also available on the Tax Court's website, https://www.ustaxcourt.gov. Petitioner is advised that tax clinics generally provide assistance and advice to low-income taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.