Opinion
19335-21L
03-29-2023
HA TRAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This case was on the Court's September 12, 2022 trial calendar for San Francisco, California. Ms. Tran is a native speaker of Vietnamese and has limited English skills. She has applied for innocent-spouse relief in response to the IRS's decision to collect her unpaid 2008, and 2010-2012 taxes, and seems to have suffered a recent change in her economic circumstances that could affect consideration of her request. We spoke with the parties today with the help of an informal interpreter. Respondent promised to compile the administrative record and move for summary judgment within the next two months. Ms. Tran promised to call two low-income taxpayer clinics in the San Francisco Bay area to see if they can help her. (And she should show them this order to tell them that a judge is asking for their help in drafting a response to a summary-judgment motion with no trial time required.) It is therefore
ORDERED that on or before May 30, 2023 respondent shall move for summary judgment in this case.