Opinion
8140-22
07-29-2022
JOSEPHINE M. PALDINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On April 4, 2022, Josephine M. Paldino filed a petition commencing the above-docketed matter. Therein, she sought to be relied of joint liability for the 2009, 2010, and 2011 taxes that the Internal Revenue Service (IRS) maintains she owes with her late husband, Eugene Gerald Paldino, because they filed joint returns for those years. This would normally mean that the IRS would have to notify Mr. Paldino 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 2009, 2010, or 2011 taxes. Mr. Paldino 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 June 10, 2022, respondent filed a Notice of Filing of Petition and Right To Intervene with respect to petitioner's late husband, stating that Mr. Paldino died on July 15, 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. Paldino has two heirs at law (other than petitioner), with the mailing addresses set forth in paragraphs 2 and 3 of respondent's motion (in the most recent information that respondent has been able to obtain).
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. Paldino's above-mentioned two heirs at law at the addresses listed in paragraphs 2 and 3 of respondent's motion. It is further
ORDERED that the Clerk of the Court shall also attach to the copies of this Order served on Mr. Paldino's two 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 further2
ORDERED that, on or before August 26, 2021, each of Mr. Paldino's above-mentioned heirs at law may exercise his or 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.