Schmidt-Fogarty v. Comm'r of Internal Revenue

Full title: ANN MARTHA SCHMIDT-FOGARTY, Petitioner v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Sep 11, 2023

No. 21342-22 (U.S.T.C. Sep. 11, 2023)

Opinion

21342-22

09-11-2023

ANN MARTHA SCHMIDT-FOGARTY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth Crewson Paris, Judge

ORDER

Elizabeth Crewson Paris, Judge

On September 21, 2022, petitioner filed the Petition and attached a Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 to request relief from joint and several liability for the 2017 tax year.

On January 27, 2023, docket entry 10, respondent filed with the Court a Notice of Filing of Petition and Right to Intervene. Respondent's Notice states that Mr. Fogarty died July 16, 2021. The Notice did not attach a death certificate. The petitioner advised respondent that there is no probate for Mr. Fogarty and there is no authorized representative to act on behalf of Mr. Fogarty's estate. Mr. Fogarty's only heirs at law are his surviving spouse, petitioner Ann Martha Schmidt-Fogarty, and his surviving child, Kate Fogarty of Manchester, Connecticut. Respondent included a Certificate of mailing to the surviving spouse but the surviving child has not yet been provided notice.

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.

After due consideration, and for cause, it is

ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on the decedent's heir at law, Kate Fogarty, at the address in Manchester, Connecticut, listed for Ms. Fogarty in the Notice of Filing of Petition and Right to Intervene, docket entry 10. It is further

ORDERED that the Clerk of Court shall attach to the copy of this Order served on the decedent's heir at law, Kate Fogarty, copies of (1) the Petition, filed September 21, 2022, and (2) the Notice of Filing of Petition and Right to Intervene, filed January 27, 2023, docket entry 10. It is further

ORDERED that, on or before November 13, 2023, the decedent's heir at law, Kate Fogarty, may exercise that heir at law's right to intervene in this case by filing a notice of intervention with the Court.