Opinion
10091-24
10-23-2024
LINDA PALISH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 16, 2024, respondent filed an Answer, a Notice of Filing of Petition and Right to Intervene, and a Status Report. In the Status Report, respondent advised that Jeffrey H. Palish, the other individual filing the joint returns for the taxable years at issue, had died on July 3, 2021. In a joint Status Report filed on September 20, 2024, the parties advised that, although a probate proceeding had been commenced with respect to the decedent's estate, that proceeding was closed on February 26, 2024. In a subsequent joint Status Report filed on October 8, 2024, the parties identified the decedent's heirs at law (other than petitioner) as Jared Craig Palish and Brittany Nicole Palish.
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 the 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 Jared Craig Palish and Brittany Nicole Palish at the addresses listed for them in paragraph 2 of the joint Status Report filed on October 8, 2024. It is further
ORDERED that the Clerk of the Court shall attach to the copies of this Order served on Jared Craig Palish and Brittany Nicole Palish copies of respondent's Notice of Filing of Petition and Right to Intervene. It is further
ORDERED that, on or before December 23, 2024, Jared Craig Palish and Brittany Nicole Palish 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.