Opinion
7817-21S
01-12-2022
Kaylea Renee Palmer Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On March 2, 2021, petitioner filed the petition in this case seeking review of a notice of deficiency, dated November 23, 2020, for tax year 2018. In the petition, petitioner asserts a claim for relief from joint and several liability. Respondent would normally be required to notify Christopher Conaway of his right to intervene in this case if he wished to support or oppose petitioner's petition to be relieved of joint liability for any unpaid 2018 taxes. In the petition, petitioner states that Christopher Conaway died on January 16, 2020.
On July 14, 2021, respondent filed a Notice of Filing Petition and Right To Intervene. In the Notice respondent states that no probate proceeding was commenced, and, accordingly, Mr. Conaway's estate has no duly authorized fiduciary to represent his interests in this case. However, in Fain v. Commissioner, 129 T.C. 89, 90-92 (2007), the Court held that the right to intervene survives the nonpetitioning spouse's death and passes to his heirs. Respondent further states in his notice that Mr. Conaway's heirs at law are petitioner and Mr. Conaway's two children: Devyn Conaway and C.C. (a minor).
Upon due consideration, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Mr. Conaway's two children, Devyn Conaway and C.C. (a minor), at their addresses set forth in respondent's Notice of Filing of Petition and Right To Intervene, filed July 14, 2021. It is further
ORDERED that each of Mr. Conaway's two children, Devyn Conaway and C.C. (a minor), may exercise his or her right to intervene in this case by filing a notice of intervention with the Court, on or before February 3, 2022, and attaching thereto a copy of this Order to any notice of intervention filed with this Court.