Opinion
25494-22S
05-10-2024
CHEUK-HIM HO & VICKY ZHANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
Upon due consideration of the conference call held with the parties on May 9, 2024, and for cause, it is
ORDERED that, on or before May 15, 2024, the parties shall file a proposed stipulated decision or a stipulation of settled issues. In the alternative, the Commissioner shall file a status report (preferably a joint report) to inform the Court of the then-present status of this case, specifically articulating whether this case is for trial and what issues remain in dispute. It is further
ORDERED that, if the parties are unable to reach a basis for settlement, then on or before May 15, 2024, the parties shall file a stipulation of facts, or alternatively, petitioners and the Commissioner, each, shall file their separate proposed trial exhibits.
Petitioners are 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.
DO YOU NEED HELP WITH YOUR TAX COURT CASE?
THERE MAY BE A FREE TAX CLINIC NEAR YOU
The United States Tax Court is forwarding this notice because you have requested Los Angeles, California as your place of trial and you are not represented by counsel. There are Tax Clinics in Southern California that might be able to represent you free of charge if you meet certain qualifications.
If you contact one of the clinics listed below they will first determine whether you are eligible for services based on your income. If you meet prescribed income limits and you contact them sufficiently in advance of any court date (or other deadline), they may be able to meet with you and review your case. They can advise you on the merits of your case and assist you in resolving your case by settlement or trial.
These Tax Clinics are not part of the Internal Revenue Service or the United States Tax Court. Services in 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:
Bet Tzedek Legal Services 3250 Wilshire Blvd., 13th Fl. Los Angeles, CA 90010 (323) 939-0506 https://bettzedek.org/
Cal State University Northridge Bookstein Low Income Taxpayer Clinic 18111 Nordhoff St. Northridge, CA 91330-8372 (818)677-3688
Chapman University Fowler School of Law One University Dr. Orange, CA 92866 (714) 628-2535
Inland Counties Legal Services Low Income Taxpayer Clinic 1040 Iowa Ave., Suite 109 Riverside, CA 92507 (888) 245-4257
Koreatown Youth & Community Center Low Income Tax Clinic 3727 West 6th St., Suite 410 Los Angeles, CA 90020 (213)232-2700
Pepperdine Caruso School of Law 545 S. San Pedro St. Los Angeles, CA 90013 (213)673-4831
Public Law Center Federal Tax Clinic 601 W. Civic Center Dr. Santa Ana, CA 92701 (888) 230-3741
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.
This notice is not, and should not be understood to be, a recommendation by the United States Tax Court to retain a clinic to represent you.