Opinion
1664-23S
06-14-2023
TAMAR CHACHAM-ROSENBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On February 20, 2023, petitioner filed the Petition to commence this case. Therein, petitioner requests relief from joint and several liability for the taxable year 2020. Ordinarily, this would mean that the Internal Revenue Service would be required to notify the other individual filing the joint return for 2020-Yoel Rosenberg-of his right to intervene in this case either in support of, or opposition to, petitioner's request for relief. Accordingly, on March 28, 2023, respondent filed a Notice of Filing of Petition and Right to Intervene. However, respondent subsequently discovered that Mr. Rosenberg is deceased. See Respondent's Status Report (Apr. 3, 2023).
Thereafter, on June 2, 2023, and June 12, 2023, respondent filed a First Supplement and Second Supplement, respectively, to the Notice of Filing of Petition and Right to Intervene. Taken together, these supplements advise the Court (1) that the decedent's estate has not been and will not be probated; (2) that there is no fiduciary or representative currently authorized to act on behalf of the decedent's estate; and (3) that the decedent's only heir at law (other than his surviving spouse, i.e., petitioner) is a minor child, E.R., who currently resides with petitioner.
In Fain v. Commissioner, 129 T.C. 89 (2007), the Court held that the right to intervene survives the non-petitioning spouse's death and passes to his heirs.
In consideration of the foregoing, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on the decedent's above-referenced heir at law, E.R., in care of petitioner, at the mailing address in Brooklyn, New York, listed for petitioner in the Court's records. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on the decedent's heir at law, E.R., copies of (1) the Petition, filed February 20, 2023; (2) the Notice of Filing of Petition and Right to Intervene, filed March 28, 2023; (3) the Status Report, filed April 3, 2023; (4) the First Supplement to Notice of Filing of Petition and Right to Intervene, filed June 2, 2023; and (5) the Second Supplement to Notice of Filing of Petition and Right to Intervene, filed June 12, 2023. It is further
ORDERED that, on or before August 14, 2023, the decedent's heir at law, E.R., or a legal guardian for such heir at law, may exercise that heir at law's right to intervene in this case by filing a notice of intervention with the Court.