Opinion
9089-19
06-23-2022
CAROLYN GILES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
This case was calendared for trial at the May 11, 2020, Dallas, Texas Trial Session and subsequently cancelled due to concerns related to COVID-19. On July 19, 2019, docket entry 4, respondent filed Notice of Filing Petition and Right to Intervene on CL Giles.
On January 13, 2022, docket entry 22, respondent filed First Supplemental Notice of Filing Petition and Right to Intervene on CL Giles (the "Supplemental Notice"), advising the Court that (1) Mr. Giles has died, (2) a probate proceeding has not been opened, and (3) no personal representative has been appointed to act on behalf of Mr. Giles' estate. Respondent's Supplemental Notice advises that Mr. Giles' heirs at law are the children of the petitioner and CL Giles: Christi Giles Reed and Christopher D. Giles.
By Order dated April 7, 2022, the Court directed that each of Mr. Giles' two (2) children, Christi Giles Reed and Christopher D. Giles, may exercise his or her right to intervene in this case by filing a notice of intervention with the Court on or before May 13, 2022.
By Order dated April 8, 2022, the Court set respondent's Notice of Filing Petition and Right to Intervene as supplemented for Hearing at the Court's June 13, 2022, Little Rock, Arkansas remote Trial Session; and further directed that service of the Order and a copy of the Notice of Remote Proceeding be issued to Mr. Giles' two (2) children at their addresses set forth in respondent's Supplemental Notice.
On May 27, 2022, the parties submitted for the Court's review a Proposed Stipulated Decision, docket entry 26, that addresses the taxable years 2011 and 2016, after application of I.R.C. § 6015(f). On June 9, 2022, the parties submitted a Proposed Stipulated Decision, docket entry 27, that addresses the taxable years 2010, 2011, 2012, 2013, 2014, 2015, and 2016, after application of I.R.C. § 6015(f). The parties' June 9, 2022, Proposed Stipulated Decision, docket entry 27, stipulates that petitioner requested innocent spouse relief on July 25, 2018, on IRS Form 8857, a copy of which is attached to the petition; that the IRS issued final determination letters to petitioner on February 26, 2019, for the taxable years 2011 and 2016; and that the IRS issued no final determination letters to petitioner for the taxable years 2010, 2012, 2013, 2014, and 2015. Therefore, the Court will strike the parties' May 27, 2022, Proposed Stipulated Decision, docket entry 26, that addresses just the taxable years 2011 and 2016. The Court will execute the June 9, 2022, Proposed Stipulated Decision, docket entry 27, for the taxable years 2010, 2011, 2012, 2013, 2014, 2015, and 2016, after application of I.R.C. § 6015(f).
This case was called for Hearing from the calendar at the remote Little Rock, Arkansas Trial Session of the Court on June 13, 2022. Counsel for petitioner, respondent's counsel, and Intervenor Christopher D. Giles, Mr. CL Giles' heir-at-law, appeared and were heard. Intervenor Mr. Giles clarified that the petitioner is his mother, and CL Giles was his father. Mr. Giles also indicated that he had no objection to petitioner's request for innocent spouse relief. And, before recessing, petitioner's counsel informed the Court that he further discussed petitioner's request for innocent spouse relief with the Intervenors to ensure they fully understood and reported that there were no objections.
After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the parties' Proposed Stipulated Decision, docket entry 26, filed on May 27, 2022, is deemed stricken from the record in this case.