Opinion
6150-24
12-09-2024
TOMASA GARCIA DE GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 18, 2024, Tomasa Garcia De Gonzalez filed a petition commencing the above-docketed matter. Therein, she sought to be relieved of joint liability for the 2015, 2016, and 2018 taxes that the Internal Revenue Service (IRS) maintains she owes with her late husband, Antonio Garcia de Gonzalez, because they filed joint returns for those years. This would normally mean that the IRS would have to notify Antonio Garcia de Gonzalez of his right to intervene in this case if he wished either to support or to oppose petitioner's petition to be relieved of joint liability for any unpaid 2015, 2016, and 2018 taxes. Antonio Garcia de Gonzalez would then have 60 days after service of that notice to intervene in the matter regarding petitioner's entitlement to innocent spouse relief by filing a notice of intervention with the Tax Court.
On October 15, 2024, respondent filed a Notice of Filing of Petition and Right To Intervene with respect to petitioner's late husband, stating that Antonio Garcia de Gonzalez died on February 21, 2021, and a first supplement to the notice followed on December 5, 2024. In Fain v. Commissioner, 129 T.C. 89 (2007), the Court held that the right to intervene survives the non-petitioning spouse's death and passes to his heirs. In recognition thereof, respondent's supplemental notice represents that Antonio Garcia de Gonzalez has four heirs at law (other than petitioner), with the following mailing addresses (in the most recent information that respondent has been able to obtain):
JG 120 Marina Dr. Rio Vista, CA 94571
NG 120 Marina Dr. Rio Vista, CA 94571
Maria Eugenia Gonzalez 329 Baden Ave.
South San Francisco, CA 94080
Martha Gonzalez 2602 Alhambra Way Pinole, CA 94564
The foregoing and the premises considered, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on each of Antonio Garcia de Gonzalez's above-mentioned heirs at law at the addresses listed. It is further
ORDERED that the Clerk of the Court shall also serve with the copies of this Order served on Antonio Garcia de Gonzalez's heirs at law copies of (a) respondent's Notice of Filing of Petition and Right to Intervene, (b) respondent's First Supplemental Notice of Filing of Petition and Right To Intervene, (c) the petition in this case, and (d) the attachment to petition in this case. It is further
ORDERED that, on or before December 27, 2024, each of Antonio Garcia de Gonzalez above-mentioned heirs at law may exercise his or her right to intervene in this case by filing a notice of intervention with the Court and attaching a copy of this Order to any notice of intervention filed with this Court.