Opinion
8339-23SL
07-02-2024
SHERRY DEUTSCHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge.
This collection-due-process case was on the March 7, 2024 Reno, Nevada trial calendar. We continued it because respondent hadn't yet filed the administrative record required by Rule 93. And Ms. Deutschman needed time to sort out some serious problems in her personal life. It seemed reasonably likely that she qualifies for some free legal assistance. Respondent did file the administrative record, but then progress slowed.
We spoke with the parties again on July 1 to discuss how to get things moving. Professor Robert Probasco, though running a clinic at Texas A&M Law School has generously offered to represent taxpayers at our Nevada calendars, and was in on the call. He may be able to represent Ms. Deutschman, and should know within a couple months. This would greatly help getting the case settled or briefed. And, as we learned in the phone call, Ms. Deutschman has tax trouble that extends beyond the year in question in this CDP case. Having pro bono counsel help her could help resolve all these problems too.
The difficulty is that we don't know yet if Prof. Probasco's clinic can represent her. If it can, the Court would expect to be generous in setting deadlines so long as progress is made in resolving all of Ms. Deutschman's tax problems. If it can't, the Court does need to move this case to a summary-judgment track to get it resolved.
It is therefore
ORDERED that on or before September 4, 2024 respondent file a status report on whether Ms. Deutschman has secured pro bono assistance and whether there has been progress in settling the case. If she has not, respondent should propose a briefing schedule for resolving this case through summary judgment.