Opinion
9923-23S
04-12-2024
RUTH DEUTSCHLANDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 22, 2024, respondent filed in the above-docketed matter a Notice of Filing of Petition and Right to Intervene. However, such notice failed to include any certificate of service for William Deutschlander, petitioner's former spouse with whom petitioner filed a joint return for the year at issue in this proceeding. A First Amended Notice of Filing of Petition and Right to Intervene (albeit not properly so designated for electronic filing purposes) followed on April 5, 2024, purporting to reflect service on petitioner's former spouse.
However, petitioner subsequently filed a letter attaching a certificate of death for William Deutschlander, reflecting that William Deutschlander died on February 2, 2019. Consequently, respondent's April 5, 2024, filing fails to comply with Fain v. Commissioner, 129 T.C. 89 (2007).
The premises considered, it is
ORDERED that the document filed April 5, 2024, by respondent at Docket Index No. 11 shall be recharacterized as a First Amended Notice of Filing of Petition and Right to Intervene. It is further
ORDERED that, on or before May 3, 2024, respondent shall file a Second Amended Notice of Filing of Petition and Right to Intervene in compliance with Fain v. Commissioner, 129 T.C. 89 (2007), including, inter alia, setting forth heirs at law of William Deutschlander and relevant contact information.