Opinion
26319-21S
12-10-2021
John Robert McDanal Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On December 3, 2021, respondent filed a Notice of Filing of Petition and Right To Intervene. In the Notice, respondent states that: (1) petitioner's spouse, Lori D. McDanal, is deceased (the notice states that she died in August 2019, and a copy of her death certificate is attached thereto); (2) decedent did not leave a will and her estate has not been probated; and (3) there is no representative or fiduciary who is authorized to act on behalf of the estate of decedent. Respondent advises that the only heirs at law of decedent are her surviving spouse, petitioner John Robert McDanal, and decedent's daughters, Elizabeth McDanal and Mary Grace McDanal. In Fain v. Commissioner, 129 T.C. 89 (2007), the Court held that the right to intervene survives the death of the nonpetitioning spouse and passes to her heirs.
Upon due consideration, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Elizabeth McDanal and Mary Grace McDanal at the address provided in respondent's Notice. It is further
ORDERED that the Clerk of the Court shall attach to the copies of this Order served on Elizabeth McDanal and Mary Grace McDanal copies of respondent's Notice of Filing of Petition and Right To Intervene and the petition in this case. It is further
ORDERED that, on or before February 8, 2022, Elizabeth McDanal and Mary Grace McDanal may exercise the heir at law's right to intervene in this case by filing a notice of intervention with the Court and attaching thereto a copy of this Order. A notice of intervention form is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms".