Opinion
9089-19
01-10-2022
Carolyn Giles Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth Crewson Paris Judge.
On July 19, 2019, respondent filed a Notice of Filing of Petition and Right To Intervene on CL Giles. The certificate of service on CL Giles indicates that he is deceased. In Fain v. Commissioner, 129 T.C. 89, 90-92 (2007), the Court held that the right to intervene survives the non-petitioning spouse's death and passes to his heirs. Upon due consideration, it is
ORDERED that, on or before January 21, 2022, respondent shall file a supplement to his Notice of Filing Petition and Right To Intervene, in which he shall set forth: (1) whether a probate proceeding has been opened with respect to CL Giles' estate; (2) whether a personal representative has been appointed to act on behalf of CL Giles' estate; and (3) the names and addresses of any heirs at law of CL Giles.