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Giles v. Comm'r of Internal Revenue

United States Tax Court
Dec 17, 2021
No. 11282-20 (U.S.T.C. Dec. 17, 2021)

Opinion

11282-20

12-17-2021

Carolyn Giles Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Emin Toro Judge.

This case is calendared for trial during the Court's March 7, 2022, Dallas, Texas, trial session. On July 30, 2020, Ms. Giles filed the petition in this case seeking review of a notice of determination, dated June 12, 2020, concerning her request for relief from joint and several liability for tax years 2007, 2008, and 2009. 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 2007, 2008, and 2009 taxes.

On November 18, 2020, respondent filed a Notice of Filing Petition and Right To Intervene on CL Giles (Doc. 4). On January 26, 2021, respondent filed a First Supplement to Notice of Filing of Petition and Right To Intervene on CL Giles (Doc. 6) (the "Supplemented 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 nonpetitioning spouse's death and passes to his heirs. Respondent states in the Supplemented 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 children, Christi Giles Reed and Christopher D. Giles, at their addresses set forth in respondent's Supplemented Notice. It is further

ORDERED that each of Mr. Giles' two 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 January 31, 2022. 1


Summaries of

Giles v. Comm'r of Internal Revenue

United States Tax Court
Dec 17, 2021
No. 11282-20 (U.S.T.C. Dec. 17, 2021)
Case details for

Giles v. Comm'r of Internal Revenue

Case Details

Full title:Carolyn Giles Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Dec 17, 2021

Citations

No. 11282-20 (U.S.T.C. Dec. 17, 2021)