Opinion
19335-21L
12-14-2023
HA TRAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge.
This case was on the Court's September 12, 2022 trial calendar for San Francisco, California. Ms. Tran is a native speaker of Vietnamese and has limited English skills. She has applied for innocent-spouse relief in response to the IRS's decision to collect her unpaid 2008, and 2010-2012 taxes, and seems to be in difficult financial circumstances. But the chief reason for the lack of progress is that the IRS lost its administrative file for this case. Respondent reasonably suggests that we treat this absence of a record as an inadequate record - inadequate records in CDP cases justify remands for the creation of a supplemental record. We also have correspondence from Ms. Tran since the last time we issued an order in this case in which she states that her personal circumstances have changed since the case began. Respondent should of course make a supplemental determination on her then-current circumstances once we remand a case.
To get the case moving again, it is
ORDERED that respondent's November 20, 2023 motion to remand is granted, and this case is remanded to IRS Appeals for a supplemental hearing. It is also
ORDERED that on or before April 16, 2024 respondent shall file a supplemental notice of determination or a status report describing the parties' progress at IRS Appeals.