Opinion
23750-21
05-31-2022
CINDY L. LONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On September 22, 2021, Cindy L. Lonn filed a petition commencing the above-docketed matter. Therein, she sought to be relied of joint liability for the 2008, 2009, 2010, and 2011 taxes that the Internal Revenue Service (IRS) maintains she owes with her late husband, Willis D. Lonn, because they filed joint returns for those years. This would normally mean that the IRS would have to notify Mr. Lonn 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 2008, 2009, 2010, and 2011 taxes. Mr. Lonn 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 14, 2022, respondent filed a Notice of Filing of Petition and Right To Intervene with respect to petitioner's late husband, stating that Mr. Lonn died on April 27, 2021. A First Supplemental Notice of Filing of Petition and Right To Intervene followed on May 20, 2022. 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, as supplemented, represents that Mr. Lonn has two heirs at law (other than petitioner), with the address set forth in paragraph 2 of the first supplemental notice.
The foregoing and the premises considered, it is
ORDERED that the caption of this case shall be amended to read; "Cindy L. Lonn, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on each of Mr. Lonn's above-mentioned two sons at the addresses listed in paragraph 2 of the first supplemental notice. It is further
ORDERED that the Clerk of the Court shall also attach to the copies of this Order served on Mr. Lonn's two heirs at law copies of (a) respondent's Notice of Filing of Petition and Right to Intervene, (b) respondent's First Supplemental Notice of Filing of Petition and Right to Intervene, and (c) the petition in this case. It is further
ORDERED that, on or before June 22, 2022, each of Mr. Lonn's above-mentioned heirs at law 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.