Opinion
33748-21S
04-21-2022
CAROL M. JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On October 27, 2021, Carol M. Jones filed a petition commencing the above-docketed matter. Therein, she sought to be relied of joint liability for the 2013 taxes that the Internal Revenue Service (IRS) maintains she owes with her late husband, Carl E. Jones, Jr, because they filed joint returns for those years. This would normally mean that the IRS would have to notify Mr. Jones 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 2013 taxes. Mr. Jones 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 2, 2022, respondent filed a Notice of Filing of Petition and Right To Intervene with respect to petitioner's late husband, stating that Mr. Jones died on December 22, 2019. 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 heirs. In recognition thereof, respondent's notice represents that Mr. Jones has three heirs at law (other than petitioner), with the names and mailing addresses set forth on page 2 of the notice.
The foregoing and the premises considered, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on each of Mr. Jones's three heirs at law at the addresses listed on page 2 of the Notice of Filing of Petition and Right to Intervene. It is further
ORDERED that the Clerk of the Court shall serve with the copies of this Order served on Mr. Jones's three heirs at law copies of (a) respondent's Notice of Filing of Petition and Right to Intervene and (b) the petition in this case. It is further
ORDERED that, on or before June 21, 2022, each of Mr. Jones's above-mentioned heirs at law may exercise her 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.