“An application was submitted to us by the applicant who was widowed by her husband A. B. A. 20., who died in Tehran – and Zh.K. did not assume that Yibom would help
her. After multiple inquiries through Rabbi Yedidia Shuft, the Rabbi in Tehran, the matter has not reached a conclusion and they decided:  

According to the law, there is no mitzvah yibom applicable in our case, and mitzvah chalitza precedes Yibom, since the yivama is married, and the opinion of many of the judges, such as this for all alma, mitzvos
chalitza precedes [see in Shu’at Ha’Rivash (C. Shav and Takt) , and in Orach Chaim 12 (page 5 ) , and in the answer of the Rabbinate given in S. Urim Ha’iyid (Limmud 5 23 14) , and in 2 T. A. A.E. And at Beit Yosef and at the Exile’s Well and at Pethai Tshuva (C. Kassa SKA1) . and the Maharshadam  ( Haa’e C. Ma) , and the Pani Moshe 17th  (C. 9) , and the Tal Orot  (C. 4) , and the Barach Moshe Galanti Fellowship (C. 13- 10 ) , and the Bnei Binyamin Association (C. 21) ].  

Therefore, there is no place in the present matter but to observe the mitzvah of Halitza, and for a mitzvah Rabbah it will be considered to be a mitzvah for a pioneer to his stage, as soon as possible, and in doing so he will make his deceased brother happy!