Opinion
22425-22
09-06-2024
NOEMI HASSELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Jennifer E. Siegel Special Trial Judge
On October 11, 2022, Ms. Hassell (now Colon) filed a petition commencing this case. Therein, she sought to be relieved of joint liability stemming from a 2018 tax return she filed with her former spouse, Thomas R. Hassell. This would normally mean that the Internal Revenue Service (IRS) would have to notify Mr. Hassell of his right to intervene in the case if he wished either to support or to oppose petitioner's request to be relieved of joint liability. As the non-petitioning spouse, Mr. Hassell would then have 60 days to file a notice of intervention with the Tax Court.
Respondent had been unable to locate Mr. Hassell to serve him with a Notice of Filing of Petition and Right to Intervene. Respondent has since learned that he died on July 30, 2023, while incarcerated. In Fain v. Commissioner, 129 T.C. 89 (2007), the Tax Court held that the right to intervene survives the non-petitioning spouse's death and passes to his heirs. That means that Mr. Hassell's heirs have the right to intervene in this case.
On September 4, 2024, respondent filed a Status Report, providing therein the names and address for Mr. Hassell's parents. Upon due consideration of that Status Report, the conference call held with the parties on September 3, 2024, and the record of this case, it is
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve a copy of this Order on Mr. Hassell's parents (the Hassells) at the address listed in respondent's Status Report. It is further
ORDERED that respondent shall, on or before September 20, 2024, serve a Notice of Filing of Petition and Right to Intervene on the Hassells. It is further
ORDERED that, on or before October 11, 2024, Russell and Lynn Hassell may exercise their right to intervene in this case by filing a notice of intervention with the Tax Court and attaching a copy of this Order to any notice of intervention filed. The
Hassells are also directed to respond to this Order to notify the Court if Mr. Hassell had any additional heirs at law. It is further
ORDERED that this case is stricken from the Tampa, Florida trial calendar scheduled to commence on October 28, 2024, and jurisdiction is retained by the undersigned.