Opinion
1743-22
07-19-2023
CONNIE L. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
On April 1, 2022, respondent filed a Notice of Filing of Petition and Right to Intervene, stating that Michael L. Brown, petitioner's husband, is deceased. In that notice, respondent further states that on January 14, 2022, petitioner filed a petition for determination of relief from joint and several liability on a joint return for the tax years 2012 and 2013. Respondent confirmed through internally maintained records and databases that Michael L. Brown died on January 10, 2015, and has searched state probate files but has been unable to locate a probate for Michael L. Brown. In Fain v. Commissioner, 129 T.C. 89 (2007), the Court held that the right to intervene survives the nonpetitioning spouse's death and passes to his or her heirs.
By Order served May 17, 2023, the Court directed petitioner, on or before July 3, 2023, to file a response and identify the heirs-at-law of Michael L. Brown, Deceased, if any, and their current addresses and phone numbers. On July 17, 2023, petitioner filed a Status Report advising the Court that the only heirs-at-law of Mr. Brown are petitioner, decedent's daughter, Gina L. Long (Brown), decedent's son, Michael B. Brown, and included their addresses and phone numbers.
Upon due consideration, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on each of Mr. Brown's above-mentioned heirs-at-law at the addresses listed in petitioner's Status Report. It is further
ORDERED that the Clerk of the Court shall attach to the copies of this Order served on Mr. Brown's heirs-at-law copies of respondent's Notice of Filing of Petition and Right to Intervene and the petition in this case. It is further
ORDERED that, on or before August 14, 2023, each of Mr. Brown's above-mentioned heirs-at-law for such heir may exercise that heir-at-law's right to intervene in this case by filing a notice of intervention with the Court and attaching thereto a copy of this Order.