Opinion
21958-21L
04-28-2022
VICTOR A. TRELLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge.
This case was on the Court's April 4, 2022 trial calendar for Los Angeles, California. On December 22, 2021, respondent moved under Tax Court Rule 37(c) that the undenied allegations in paragraphs 8-11 of his answer be deemed admitted. On January 4, 2022 respondent moved without opposition for a continuance and a couple weeks later moved to remand.
It turns out that petitioner is not fluent in English. This caused problems in his ability to communicate with IRS Appeals in the period before his CDP hearing. Respondent now seeks a remand to enable a more productive hearing. Mr. Trelles does not object.
The IRS recently reported that it tried to hold a supplemental CDP hearing on March 2, 2022 with the assistance of a Spanish translator. Things don't seem to have gone smoothly, and the IRS says that someone in the Trelles household twice hung up the phone. The IRS understandably wants to renew its motion to deem allegations in its answer admitted. It is
ORDERED that on or before May 27, 2022 Mr. Trelles shall show cause by why the Court should not grant respondent's December 22, 2022 Rule 37(c) motion. He may do so by a letter written to the Court.