Opinion
8688-23
05-31-2024
CHRISELDA CANTU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall, Judge
The Petition in this case, filed on May 22, 2023, seeks review of a Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015. In the Petition, petitioner alleges that the non-petitioning spouse, Ernesto Cantu, is deceased. Subsequently, petitioner attached to her Motion to Proceed Remotely, filed July 5, 2023, a death certificate from the State of Texas for Ernesto Cantu. In Fain v. Commissioner, 129 T.C. 89 (2007), the Court held that the right to intervene survives the death of the non-petitioning spouse and passes to the non-petitioning spouse's heirs. Premises considered, it is
ORDERED that, on or before June 28, 2024, respondent shall file a Notice of Filing of Petitioner and Right to Intervene, setting forth the names and addresses of the heirs at law of Ernesto Cantu, Deceased.