Opinion
33833-21
06-28-2024
ALMA VASQUEZ EKSTROM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
This case is currently calendared for trial during the Court's September 30, 2024, Portland, Oregon, trial session. A review of the Petition suggests that petitioner seeks relief from joint and several liability under I.R.C. § 6015, also known as "innocent spouse" relief. In such a case, Rule 325(a), Tax Court Rules of Practice and Procedure, provides that respondent shall file with the Court a copy of the Notice of Filing of Petition and Right to Intervene that respondent served on the other individual filing the joint return with petitioner for the year(s) before the Court. No such notice has been filed.
In the Petition, petitioner alleges that the non-petitioning spouse, Fredric Ekstrom, is deceased. 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.
Upon due consideration, it is hereby
ORDERED that, on or before July 29, 2024, respondent shall file with the Court a copy of the Notice of Filing of Petition and Right to Intervene served on the other individual filing the joint return at issue in this case. It is further
ORDERED that, on or before July 29, 2024, the parties shall file a Response to this Order and identify therein the heirs-at-law of Fredric Ekstrom, if any, and their current addresses and phone numbers. The parties shall also file with the Court a copy of Fredric Ekstrom's death certificate.