Opinion
3061-21S
09-02-2021
Stephanie Marie Holman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 2, 2021, Stephanie Marie Holman filed the petition in this case seeking review of the notice of deficiency dated January 4, 2021, issued to both Ms. Holman and her late husband Edward Taylor Holman, Sr., for tax year 2018. Among other things, in that petition Ms. Holman seeks to be relieved on joint liability for the 2018 tax that the Internal Revenue Service maintains that she owes with her late husband Edward Taylor Holman, Sr., because they had filed a joint return for that year. This would normally mean that the IRS would have to notify Mr. Holman of his right to intervene in this case if he wished either to support or oppose her petition to be relieved of joint liability for any unpaid 2018 tax.
Mr. Holman died before the petition was filed on April 2, 2021. In Fain v. Commissioner, 129 T.C. 89 (2007), the Court held that this right to intervene survives the nonpetitioning spouse's death and passes to his heirs.
On August 20, 2021, respondent filed a Notice of Filing of Petition and Right To Intervene. On August 27, 2021, respondent filed a First Supplement to Notice of Filing of Petition and Right to Intervene. In his Notice, as supplemented, respondent states that: (1) on August 27, 2021, Ms. Holman informed respondent's counsel that Mr. Holman died without a will; and (2) Ms. Holman and Edward Taylor Holman, II (decedent's son) are both potential heirs of decedent.
The foregoing and the premises considered, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order and the petition in this case on Edward Taylor Holman, II, at the address listed for him in respondent's above August 27, 2021, First Supplement. It is further
ORDERED that Edward Taylor Holman II, may exercise his right to intervene in this case by filing a notice of intervention with the Court no later than 60 days after service of this Order and attaching a copy of this Order to any notice of intervention filed with this Court.
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