Opinion
18502-22SL
02-13-2023
JEFFREY WEISBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge.
This case is calendared for trial at the Tampa, Florida, session of the Court scheduled to commence on April 11, 2023.
On February 10, 2023, the Commissioner filed a Motion for Summary Judgment and the Declaration of Stephanie S. Armenia in Support thereof. In his motion, the Commissioner stated that Mr. Weisberg objects to the Court granting the motion. If Mr. Weisberg does disagree with the facts set forth in paragraphs six (6) through 33 of the Commissioner's motion, then he should state the specific facts in dispute and explain why those facts are in dispute. If Mr. Weisberg disagrees with the Commissioner's argument as to the law, then his response should also set forth his 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.
The foregoing considered, it is
ORDERED that, on or before March 10, 2023, Mr. Weisberg shall file a response to the Commissioner's above-referenced motion. Failure to comply with this Order may result in the granting of the motion. See Rule 121(b), Tax Court Rules of Practice and Procedure.
Mr. Weisberg is reminded of possible assistance available to respond to this Order and any other issues through low-income taxpayer clinics which can be found on the Court's website at https://www.ustaxcourt.gov/clinics.html and a list is also attached to this Order.
What is a motion for summary judgment? How should I respond to one?
The motion. A motion for summary judgment requests a ruling from a judge on some or all of the issues in a case before trial. If a motion for summary judgment is filed, the judge will review the documents submitted by the parties and consider whether the case can be decided without a trial. The party filing the motion must show that there is no genuine dispute of any important fact and that the party filing the motion is entitled to judgment in their favor as a matter of law. See Rule 121.
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 on which you rely.
Your evidence. Your supporting evidence may include your own sworn affidavit or unsworn declaration given under penalty of peijury. (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 your 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. Similarly, if you file a motion for summary judgment and it is granted, then there will be no trial, and a judgment will be entered in your favor.
https://ustaxcourt.gOv/petitioners_start.html#START39
DO YOU NEED HELP WITH YOUR TAX COURT CASE?Dear Tax Court Petitioner:
The United States Tax Court is forwarding this notice because you have requested Tampa, FL, as your place of trial and you are not represented by counsel.
There are organizations (tax clinics) in your area that may represent you free of charge if you meet certain qualifications. If a tax clinic agrees to assist or represent you, the tax clinic can advise and assist you in resolving your case by settlement or trial. The tax clinics are not part of either the Internal Revenue Service or the United States Tax Court. Languages other than English may be offered by a tax clinic. However, all Tax Court proceedings are conducted in English. The tax clinics that serve the city requested for your trial (are):
Bay Area Legal Services Low Income Taxpayer Clinic 1-813-232-1343
1302 N 19th Street, Suite 400, Tampa, FL 33605-5230 1-800-625-2257
Serving the counties of Hillsborough and Pasco 1-800-955-8771/TTY
www.bals.org
Gulfcoast Legal Services Low Income Taxpayer Clinic 1-727-821-0726
501 First Ave N, Suite 420, St. Petersburg, FL 337011-800-230-5920
Serving the counties of Pinellas, Manatee, Sarasota, Charlotte, DeSoto, and Lee
www.gulfcoastlegal.org
1-888-582-3410
Florida Rural Legal Services Low Income Taxpayer Clinic 1-239-334-4554
3210 Cleveland Ave, Suite #101, Fort Myers, FL 33901
Serving the counties of Lee, Hardee, Highlands, Polk, Charlotte, DeSoto, Glades, Hendry, Martin, and Okeechobee
www.frls.org
You should contact a tax clinic as soon as possible to inquire about possible representation in your case. Delay in contacting a clinic may make it more difficult for the clinic to assist you or for you to properly prepare your case. The United States Tax Court does not recommend a particular tax clinic. However, the Court encourages you to contact a tax clinic.
NECESITA AYUDA CON SU CASO DEL TRIBUNAL FISCAL?
Estimado peticionario del Tribunal Fiscal:
El Tribunal Fiscal de los Estados Unidos envia este aviso porque usted ha solicitado a Tampa, FL, como su lugar de juicio y no esta representado por un abogado.
Hay organizaciones (clinicas de impuestos) en su area que pueden representarlo sin cargo si curnple con ciertos requisites. Si una clinica de impuestos acepta ayudarlo o representarlo, la clinica de impuestos puede asesorarlo y ayudarlo a resolver su caso mediante un acuerdo o un juicio. Las clinicas de impuestos no forman parte ni del Servicio de Impuestos Intemos ni del Tribunal Fiscal de los Estados Unidos. Una clinica de impuestos puede ofrecer otros idiomas ademas del ingles. Sin embargo, todos los procedimientos del Tribunal Fiscal se llevan a cabo en ingles. Las clinicas fiscales que atienden a la ciudad solicitada para su juicio (son):
Bay Area Legal Services Low Income Taxpayer Clinic 1-813-232-1343
1302 N 19th Street, Suite 400, Tampa, FL 33605-5230 1-800-625-2257
Sirviendo a los condados de Hillsborough y Pasco 1-800-955-8771/TTY
www.bals.org
Gulfcoast Legal Services Low Income Taxpayer Clinic 1-727-821-0726
501 First Ave N, Suite 420, St. Petersburg, FL 337011-800-230-5920
Sirviendo a los condados de Pinellas, Manatee, Sarasota, Charlotte, DeSoto y Lee
www.gulfcoastlegal.org
1-888-582-3410
Florida Rural Legal Services Low Income Taxpayer Clinic 1-239-334-4554
3210 Cleveland Ave, Suite #101, Fort Myers, FL 33901
Sirviendo a los condados de Lee, Hardee, Highlands, Polk, Charlotte, DeSoto, Glades, Hendry, Martin y Okeechobee
www.frls.org
Debe comunicarse con una clinica de impuestos lo antes posible para consultar sobre una posible representation en su caso. La demora en comunicarse con una clinica puede dificultar que la clinica lo ayude o que usted prepare adecuadamente su caso. El Tribunal Fiscal de los Estados Unidos no recomienda una clinica fiscal en particular. Sin embargo, el Tribunal lo alienta a que se comunique con una clinica de impuestos.