Opinion
31161-21
08-28-2023
ESTATE OF ROBERTO CHONG, DECEASED, KAREN L. CHONG SPECIAL ADMINISTRATOR & 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 in May about how to proceed. All agreed that Mrs. Chong should be substituted as a party for her late husband, which they have now done. 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. The parties recently reported good progress on that front, and they have a clear understanding of the pleading and notice requirements that they face. They reasonably ask to report again in November if everything isn't worked out. It is therefore
ORDERED that on or before November 14, 2023 the parties file a status report describing any progress toward settlement.