Opinion
4374-20S
11-19-2021
Beverly A. Goss Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On May 1, 2020, respondent filed a Notice of Filing of Petition and Right To Intervene. In the Notice, respondent states that: (1) petitioner's spouse, Steven R. Goss, is deceased (the notice states that he died on March 25, 2019, and attaches a copy of his death certificate); (2) the decedent did not leave a will and his estate will not be probated; 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 his surviving spouse, petitioner Beverly A. Goss; the decedent's son, Christopher Goss; and the decedent's daughter, Amber Gonsalves.
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 his heirs.
Upon due consideration, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Christopher Goss and Amber Gonsalves at the addresses provided in respondent's Notice. It is further
ORDERED that the Clerk of the Court shall attach to the copies of this Order served on Christopher Goss and Amber Gonsalves 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 January 21, 2022, Christopher Goss and Amber Gonsalves 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.