Opinion
14444-22S
08-11-2023
DENNIS C. HUGHES, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
This case is scheduled to be tried at the Court's session in Nashville, Tennessee beginning October 16, 2023. On August 9, 2023, respondent filed a motion for summary judgment which asserts that no trial is necessary in this case, because no relevant facts are in dispute. The motion contends that, on the basis of the undisputed facts, the case can be decided in favor of the respondent. The Court will order petitioner to file a response to respondent's motion.
If petitioner disagrees with the facts set out in the IRS's motion then their response should point out the specific facts in dispute. If he disagrees with the respondent's argument as to the law, then their response should also set out their position on the disputed legal issues. Q&As that the Court has prepared on the subject "What is a motion for summary judgment? How should I respond to one?" are available at https://ustaxcourt.gov/petitioners_start.html#START40 and are attached to this order.
The petitioner should note that Tax Court Rule 121(d) provides, "If the adverse party does not respond [to a motion for summary judgment], then a decision if appropriate may be entered against such party" -i.e., against petitioner.
To resolved the respondent's motion for summary judgment, it is
ORDERED that no later than September 1, 2023, petitioner shall file with the Court and serve on counsel for the respondent a response to the respondent's motion for summary judgment.
What is a motion for summary judgment? How should I respond to one?
1. 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 you rely on.
Your evidence. Your supporting evidence may include your own sworn affidavit or unsworn declaration given under penalty of perjury (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 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.
http://www.ustaxcourt.gov/taxpayer_info_start.htm#START40