Opinion
31161-21
05-17-2023
ROBERTO CHONG & KAREN L. CHONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This case was on the January 30, 2023 Los Angeles, California trial calendar. The case seemed headed to settlement, but Mr. Chong then passed away. We spoke with the parties today about how to proceed. All agreed that Mrs. Chong should be substituted as a party for her late husband. In her own capacity she seeks innocent-spouse relief, and is waiting to hear back from the part of the IRS that considers such requests. It is therefore
ORDERED that on or before August 16, 2023 petitioners should file an appropriate motion to substitute parties and change caption. It is also
ORDERED that on or before August 16, 2023 the parties file a status report describing any progress in CCISO's consideration of Mrs. Chong's request for relied.