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Romanelli v. Comm'r of Internal Revenue

United States Tax Court
Dec 29, 2023
No. 37307-21 (U.S.T.C. Dec. 29, 2023)

Opinion

37307-21

12-29-2023

EDNA ROMANELLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On December 7, 2023, the parties electronically filed a joint proposed stipulated decision for the Court's consideration. The parties' joint proposed stipulated decision in this case appears to apply relief from joint and several liability pursuant to section 6015 of the Internal Revenue Code. Such cases are subject to the notice and intervention procedures set forth in Rule 325 of the Tax Court Rules of Practice and Procedure. The record does not reflect issuance by respondent of a Notice of Filing of Petition and Right to Intervene in accordance with Rule 325.

By Order served December 7, 2023, the Court directed respondent to either file a Notice of Filing of Petition and Right to Intervene or a status report.

On December 26, 2023, respondent filed a status report, in which he states that Jay Romanelli died on July 3, 2022, respondent sent petitioner a letter requesting information concerning the estate of Jay Romanelli, and petitioner had failed to provide the requested information.

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.

Accordingly, and for cause, it is

ORDERED that, on or before January 19, 2024, the parties shall file a status report setting forth: (1) whether a probate proceeding has been opened with respect to Jay Romanelli's estate; (2) whether a personal representative has been appointed to act on behalf of Jay Romanelli's estate; and (3) the names and addresses of any heirs at law of Jay Romanelli.


Summaries of

Romanelli v. Comm'r of Internal Revenue

United States Tax Court
Dec 29, 2023
No. 37307-21 (U.S.T.C. Dec. 29, 2023)
Case details for

Romanelli v. Comm'r of Internal Revenue

Case Details

Full title:EDNA ROMANELLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Dec 29, 2023

Citations

No. 37307-21 (U.S.T.C. Dec. 29, 2023)