Date: 201504
Local time of day: 1201-1800
Location: SFO.Airport, CA
Flight conditions: VMC
Aircraft: A320
Operator: Air Carrier
Operating under: Part 121
Flight plan: IFR
Flight phase: Taxi
ATC / advisory: Tower SFO
Second aircraft: B767 Undifferentiated or Other Model
Reporter organization: Air Carrier
Reporter function: Pilot Flying; First Officer
Reporter qualification: Flight Crew Air Transport Pilot (ATP)
Human factors: Situational Awareness
Second reporter function: Captain; Pilot Not Flying
Anomaly: ATC Issue All Types; Conflict Ground Conflict; Critical
Detector: Person Flight Crew
When detected: Taxi
Result: Air Traffic Control Issued New Clearance; Flight Crew Took Evasive Action
Contributing factors: Weather; Procedure; Human Factors
Primary problem: Human Factors

Narrative: SFO ground control assigned RWY 28L to us on taxi-out. While #1 holding short of 28L for departure; tower clears us to taxi across 28L and hold short of 28R. First Officer (FO) verbally confirms with tower 28R is our new departure runway. Crossing 28L approach end; taxing North on taxiway C and at the hold short line of runway 28R; FO visually observes an aircraft on short final which appears lined up on runway 28R. We immediately get tower instructions to line up and wait; runway 28R. Captain taxi's our aircraft across hold short line. FO asks tower to confirm the aircraft on short final (B767) is lined up for and cleared to land on runway 28L. Tower confirms. FO; observing the B767; believes this aircraft is lined up on 28R and transmits; 'Really?!' Tower immediately instructs the B767 to go around. Captain announces to me intention to continue taxing North; ACROSS 28R and clear of the runway. He never stopped; aircraft was always moving north. We clear 28R as the B767 roars behind us on go-around. The B767 was indeed lined up for and would have landed on 28R. The B767 approximate altitude when go-around initiated-200 ft. AGL. In my opinion; contributing factors were:The airport winds were approximately 170/20G24 which resulted in large crab-angles of approaching aircraft. These large crab angles made it difficult to tell which runway approaching aircraft were lined up on.SFO was using only runways 28L and 28R for both departures and arrivals. This made communications potentially confusing as tower was switching assigned runways for departures and arrivals with little notice.


Second narrative: Flight cleared to taxi to Runway 28L for takeoff. Approaching number one for departure; Tower instructed us to cross 28L and hold short 28R. FO confirmed that 28R was now our departure runway with Tower and he then proceeded to install the new Runway and Takeoff Data. I confirmed the data and we verified 28R. Tower instructed us to line up and wait on 28R. As we taxied forward onto 28R full length it became apparent that the aircraft that we thought was landing on 28L was lined up on our Runway. FO queried tower as to which runway he was landing on and was told 28L. Since he appeared to be on short final for 28R we decided to continue north straight across 28R. He was told to go around and after a short delay we departed 28R normally.


Synopsis: After initially being cleared to taxi to Runway 28L at SFO; an A320 crew is instructed to cross Runway 28L then to line up and wait on Runway 28R. A B767 on final appears to the First Officer to be lined up for 28R; so the Tower is queried. Tower responds that the B767 is lined up for 28L. The A320 crew elects to continue across 28R as the Tower issues a go-around to the B767.