Opinion
8688-23
07-17-2024
CHRISELDA CANTU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge.
On June 28, 2024, respondent filed a Notice of Filing of Petition and Right to Intervene in this case in which respondent states that petitioner's spouse (decedent), Ernesto Cantu, died before the filing of the petition and that the only heirs at law are the decedent's children, Ernesto Cantu Jr. and Joshua Paul Cantu. On July 16, 2024, respondent filed a response to the Court's Order served July 2, 2024, which includes the best-known addresses of Ernesto Cantu Jr. and Joshua Paul Cantu. We will recharacterize such response as a supplement to the Notice of Filing of Petition and Right to Intervene, filed June 28, 2024.
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 respondent's above-referenced response, filed July 16, 2024, is recharacterized as respondent's "Supplement to the Notice of Filing of Petition and Right to Intervene."
ORDERED that, in addition to regular service, the Clerk of the Court shall serve this Order on Ernesto Cantu, Jr. and Joshua Paul Cantu, at their addresses provided in respondent's above-referenced supplement. It is further
ORDERED that the Clerk of the Court shall include with the copies of this Order served on Ernesto Cantu, Jr. and Joshua Paul Cantu, copies of (1) respondent's Notice of Filing of Petition and Right to Intervene, filed June 28, 2024, (2) respondent's Supplement to Notice of Filing of Petition and Right to Intervene, filed July 16, 2024, and (3) the Petition, filed May 22, 2023. It is further
ORDERED that, on or before September 16, 2024, Ernesto Cantu, Jr. and Joshua Paul Cantu may exercise the heir at law's right to intervene in this case by filing a Notice of Intervention with the Court and attaching a copy of this Order.