Opinion
2972-21
03-24-2022
Carol Hite Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 22, 2021, petitioner filed the petition in this case seeking review of a notice of determination, dated October 7, 2020, for tax year 2010. In the petition, petitioner asserts a claim for relief from joint and several liability. Respondent would normally be required to notify Jeffrie Hite of his right to intervene in this case if he wished to support or oppose petitioner's petition to be relieved of joint liability for any unpaid 2010 taxes.
On April 20, 2021, respondent filed a Notice of Filing Petition and Right to Intervene. In the Notice, respondent states that counsel for petitioner advised respondent that no probate proceeding was commenced for Jeffrie Hite. If no probate proceeding was commenced, Mr. Hite's estate has no duly authorized fiduciary to represent his interests in this case. However, 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 further states in his notice that Mr. Hite's heirs at law are petitioner and Mr. Hite's two children: Derek Hite and Stephanie Hite.
Upon due consideration, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Mr. Hite's two children, Derek Hite and Stephanie Hite, at their addresses set forth in respondent's Notice of Filing of Petition and Right to Intervene, filed April 20, 2021. It is further
ORDERED that each of Mr. Hite's two children, Derek Hite and Stephanie Hite, may exercise his or her right to intervene in this case by filing a notice of intervention with the Court, on or before April 15, 2022, and attaching thereto a copy of this Order to any notice of intervention filed with this Court. 1