Opinion
11541-20S
06-30-2021
Irmgard Christian, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On January 27, 2021, respondent filed a Notice of Filing of Petition and Right To Intervene, stating that Anthony D. Christian, petitioner's husband, died on October 20, 2018. In that notice, respondent further states that petitioner informed respondent that there is no representative or fiduciary who is authorized to act on behalf of the estate of decedent.
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.
Respondent advises the Court that the only heirs at law of Mr. Christian are petitioner, decedent's sons, Anthony D. Christian Jr. and Alan Christian, and decedent's daughter, Lisa Christian. Petitioner, Alan Christian, and Lisa Christian reside at 1487 Mallard Cove, Twinsburg, OH 44087. Anthony D. Christian Jr. resides at 968 Dayton St., Akron, OH 44087.
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. Christian's above-mentioned heirs at law at the addresses listed above. It is further
ORDERED that the Clerk of the Court shall attach to the copies of this Order served on Mr. Christian'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 16, 2021, each of Mr. Christian's above 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.