Internal Revenue Code:Rule 121. Summary Judgment

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XII. - DECISION WITHOUT TRIAL
     

Statute

    Rule 121. Summary Judgment
 
      (a) General: Either party may move, with or without supporting
    affidavits, for a summary adjudication in the moving party's favor
    upon all or any part of the legal issues in controversy.  Such
    motion may be made at any time commencing 30 days after the
    pleadings are closed but within such time as not to delay the
    trial.
      (b) Motion and Proceedings Thereon: The motion shall be filed and
    served in accordance with the requirements otherwise applicable.
    See Rules 50 and 54. An opposing written response, with or without
    supporting affidavits, shall be filed within such period as the
    Court may direct.  A decision shall thereafter be rendered if the
    pleadings, answers to interrogatories, depositions, admissions, and
    any other acceptable materials, together with the affidavits, if
    any, show that there is no genuine issue as to any material fact
    and that a decision may be rendered as a matter of law.  A partial
    summary adjudication may be made which does not dispose of all the
    issues in the case.
      (c) Case Not Fully Adjudicated on Motion: If, on motion under
    this Rule, decision is not rendered upon the whole case or for all
    the relief asked and a trial is necessary, the Court may ascertain,
    by examining the pleadings and the evidence before it and by
    interrogating counsel, what material facts exist without
    substantial controversy and what material facts are actually and in
    good faith controverted.  It may thereupon make an order specifying
    the facts that appear to be without substantial controversy,
    including the extent to which the relief sought is not in
    controversy, and directing such further proceedings in the case as
    are just.  Upon the trial of the case, the facts so specified shall
    be deemed established, and the trial shall be concluded
    accordingly.
      (d) Form of Affidavits; Further Testimony; Defense Required:
    Supporting and opposing affidavits shall be made on personal
    knowledge, shall set forth such facts as would be admissible in
    evidence, and shall show affirmatively that the affiant is
    competent to testify to the matters stated therein.  Sworn or
    certified copies of all papers or parts thereof referred to in an
    affidavit shall be attached thereto or filed therewith.  The Court
    may permit affidavits to be supplemented or opposed by answers to
    interrogatories, depositions, further affidavits, or other
    acceptable materials, to the extent that other applicable
    conditions in these Rules are satisfied for utilizing such
    procedures.  When a motion for summary judgment is made and
    supported as provided in this Rule, an adverse party may not rest
    upon the mere allegations or denials of such party's pleading, but
    such party's response, by affidavits or as otherwise provided in
    this Rule, must set forth specific facts showing that there is a
    genuine issue for trial.  If the adverse party does not so respond,
    then a decision, if appropriate, may be entered against such party.
      (e) When Affidavits Are Unavailable: If it appears from the
    affidavits of a party opposing the motion that such party cannot
    for reasons stated present by affidavit facts essential to justify
    such party's opposition, then the Court may deny the motion or may
    order a continuance to permit affidavits to be obtained or other
    steps to be taken or may make such other order as is just.  If it
    appears from the affidavits of a party opposing the motion that
    such party's only legally available method of contravening the
    facts set forth in the supporting affidavits of the moving party is
    through cross-examination of such affiants or the testimony of
    third parties from whom affidavits cannot be secured, then such a
    showing may be deemed sufficient to establish that the facts set
    forth in such supporting affidavits are genuinely disputed.
      (f) Affidavits Made in Bad Faith: If it appears to the
    satisfaction of the Court at any time that any of the affidavits
    presented pursuant to this Rule are presented in bad faith or for
    the purpose of delay, then the Court may order the party employing
    them to pay to the other party the amount of the reasonable
    expenses which the filing of the affidavits caused the other party
    to incur, including reasonable counsel's fees, and any offending
    party or counsel may be adjudged guilty of contempt or otherwise
    disciplined by the Court.