Opinion
27334-22S
04-10-2023
DANA W. FORGIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 9, 2023, respondent filed a Notice of Filing of Petition and Right to Intervene. Therein, respondent states that: (1) petitioner's spouse, Theresa Forgie, is deceased; (2) the decedent did not leave a will; and (3) there is no representative or fiduciary who is authorized to act on behalf of the estate of decedent. Respondent advises that the only heirs at law of the decedent are the surviving spouse, petitioner Dana W. Forgie, and the decedent's daughter, Maya Haley Griffin.
In Fain v. Commissioner, 129 T.C. 89 (2007), the Court held that the right to intervene survives the death of the nonpetitioning spouse and passes to the heirs.
Upon due consideration, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Maya Haley Griffin at the address provided in respondent's Notice. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on Maya Haley Griffin 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 June 20, 2023, Maya Haley Griffin may exercise the 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.