Opinion
25850-22
03-23-2023
NANCI A. MCCASLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 12, 2022, Nanci A. McCasland filed a petition commencing the above-docketed matter. Therein, she sought to be relied of joint liability for the 2010 and 2011 taxes that the Internal Revenue Service (IRS) maintains she owes with her late husband, Steven M. McCasland, because they filed joint returns for those years. This would normally mean that the IRS would have to notify Steven M. McCasland 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 2010 ir 2011 taxes. Steven M. McCasland 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 March 22, 2023, respondent filed a Notice of Filing of Petition and Right To Intervene with respect to petitioner's late husband. 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 Steven M. McCasland has one heir at law (other than petitioner), Jordan McCasland, with the address set forth in paragraph 5.B. of respondent's notice.
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 on Jordan McCasland at law at the address listed in paragraph 5.B. of respondent's Notice of Filing of Petition and Right to Intervene. It is further
ORDERED that the Clerk of the Court shall also attach to the copy of this Order served on Jordan McCasland 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 May 22, 2023, Jordan McCasland 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.