Opinion
19088-22L
05-15-2024
LEVAUGHN OHELO KAOPIO & DEJON REYNELL KAOPIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for trial during the June 3, 2024, session of the Court in Honolulu, Hawaii.
On April 1, 2024, respondent filed a motion for summary judgment. On April 2, 2024, the Court ordered petitioners to respond to respondent's motion on or before May 2, 2024. On May 13, 2024, the Court received a document titled Notice of Intervention from petitioner DeJon Reynell Kaopio that included an attached letter. This document was improperly titled. The Court will recharacterize it as a request for innocent spouse relief under I.R.C. section 6015. The Court will direct petitioner DeJon Reynell Kaopio to supplement this request with specific information as to why petitioner-wife qualifies as an innocent spouse. In this regard, petitioners should refer to I.R.C. section 6015 and the regulations thereunder. Accordingly, it is
ORDERED that petitioner DeJon Reynell Kaopio is directed on or before May 31, 2024, to file with the Court a supplement as described above. It is further
ORDERED that petitioner's Notice of Intervention and attached letter, received May 13, 2024, shall be recharacterized and filed as of that date as a Request for Innocent Spouse Relief under I.R.C. section 6015. It is further
ORDERED that respondent's motion for summary judgment, filed April 1, 2024, is set for hearing on June 3, 2024, at 10:00 a.m. in Honolulu, Hawaii. Both petitioners are advised that failure to appear at the hearing on June 3, 2024, may result in the Court dismissing this case for lack of prosecution and entering a decision against petitioners. It is further
ORDERED that the Clerk of the Court shall send with petitioners' copy of this Order information concerning tax clinics available at the Honolulu, Hawaii, calendar usually sent with the Notice of Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event that petitioners should wish to seek assistance in responding to the motion or with respect to this case generally. A list of these clinics is also available on the Tax Court's website, https://www.ustaxcourt.gov. Petitioners are advised that tax clinics generally provide assistance and advice to low-income taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.
This Order constitutes official notice of its contents to the parties.