Giles v. Comm'r of Internal Revenue

Full title: CAROLYN GILES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 7, 2022

No. 9089-19 (U.S.T.C. Apr. 7, 2022)

Opinion

9089-19

04-07-2022

CAROLYN GILES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth Crewson Paris Judge.

ORDER

Elizabeth Crewson Paris Judge.

This case was calendared for trial during the Court's May 11, 2020, Dallas, Texas, trial session, that trial session was cancelled, and this case was assigned to Judge Paris. On June 3, 2019, Ms. Giles filed the petition in this case seeking review of a notice of determination concerning her request for relief from joint and several liability for tax years 2010 through 2016. Respondent would normally be required to notify Mr. CL Giles, Ms. Giles' former spouse, of his right to intervene in this case if he wished to support or oppose Ms. Giles' petition to be relieved of joint liability for any unpaid 2010 through 2016 taxes.

On July 19, 2019, respondent filed a Notice of Filing Petition and Right To Intervene on CL Giles. On January 13, 2022, respondent filed a First Supplement to Notice of Filing of Petition and Right To Intervene on CL Giles (the "Supplemental Notice"), advising the Court that (1) Mr. Giles has died, (2) a probate proceeding has not been opened, and (3) no personal representative has been appointed to act on behalf of Mr. Giles' estate. 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. Respondent states in the Supplemental Notice that Mr. Giles' heirs at law are Ms. Giles and Mr. Giles' two children: Christi Giles Reed and Christopher D. Giles. Upon due consideration, it is hereby

ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Mr. Giles' two (2) children at their addresses set forth in respondent's Supplemental Notice as follows:

Christi Giles Reed

6584 Longhorn Herd Lane

Fort Worth, Texas 76123; and

Christopher D. Giles

2506 Wabash Avenue

Fort Worth, TX 76109. It is further

ORDERED that each of Mr. Giles' two (2) children, Christi Giles Reed and Christopher D. Giles, may exercise his or her right to intervene in this case by filing a notice of intervention with the Court on or before May 13, 2022.