Opinion
12955-23
01-31-2024
JOYCE J. SHEPPARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 15, 2023, petitioner filed the petition commence this case, indicating therein that she seeks to be relieved of joint and several liability (innocent spouse relief) in connection with her 2015, 2017, and 2018 tax years. This would normally mean the Internal Revenue Service would have to notify petitioner's spouse of his right to intervene in this case if he wished either to support or to oppose the innocent spouse relief that petitioner seeks. Petitioner's spouse would then have 60 days after service of that notice to intervene in this case regarding petitioner's entitlement to innocent spouse relief by filing a Notice of Intervention with the Tax Court.
On October 26, 2023, respondent filed a Notice of Filing of Petition and Right to Intervene. Therein respondent states that: (1) petitioner's spouse (decedent), Harrison Sheppard, died before the filing of the petition; (2) respondent has been advised that there is no representative or fiduciary who is currently authorized to act on behalf of the estate of the decedent; and (3) decedent's only heirs at law are the surviving spouse, petitioner Joyce J. Sheppard, and the decedent's son, Justin Sheppard. Respondent attached to the Notice of Filing of Petition and Right to Intervene a copy of the decedent's death certificate.
In Fain v. Commissioner, 129 T.C. 89 (2007), the Court held that the right to intervene survives the death of the non-petitioning spouse and passes to the non-petitioning spouse's heirs.
Upon due consideration of the foregoing, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve this Order on Justin Sheppard at his address provided in respondent's above-referenced Notice of Filing of Petition and Right to Intervene. It is further
ORDERED that the Clerk of the Court shall include with the copies of this Order served on Justin Sheppard copies of respondent's Notice of Filing of Petition and Right to Intervene and the Petition. It is further
ORDERED that, on or before April 1, 2024, petitioner or Justin Sheppard may exercise the heir at law's right to intervene in this case by filing a Notice of Intervention with the Court and attaching a copy of this Order.