Opinion
16160-23
02-27-2024
ELIZABETH H. GUELKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 15, 2023, Elizabeth H. Guelker filed a petition commencing the above-docketed matter. Therein, she sought to be relieved of joint liability for the 2011 taxes that the Internal Revenue Service (IRS) maintains she owes with her late husband, Timothy G. Guelker, because they filed joint returns for those years. This would normally mean that the IRS would have to notify Timothy G. Guelker 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 2011 taxes. Timothy G. Guelker 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 February 26, 2024, respondent filed a Notice of Filing of Petition and Right To Intervene (albeit more properly in the nature of a First Amended Notice of Filing of Petition and Right To Intervene) with respect to petitioner's late husband, stating that Timothy G. Guelker died on June 5, 2023. 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 or her heirs. In recognition thereof, respondent's notice represents that Timothy G. Guelker has one heir at law, Sean Robert Guelker, with the following mailing address: 2248 Bresee Drive, Carrollton, TX 75010.
The foregoing and the premises considered, it is
ORDERED that respondent's Notice of Filing of Petition and Right To Intervene filed February 26 2024, at Docket Index No. 8 shall be recharacterized as a First Amended Notice of Filing of Petition and Right To Intervene. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Timothy G. Guelker's above-mentioned heir at law, Sean Robert Guelker, at the address listed. It is further
ORDERED that the Clerk of the Court shall also attach to the copy of this Order served on Sean Robert Guelker copies of (a) respondent's First Amended Notice of Filing of Petition and Right To Intervene and the petition in this case. It is further
ORDERED that, on or before April 29, 2024, Sean Robert Guelker may exercise his 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.