Opinion
6948-24S
08-01-2024
ESTHER STEINBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 3, 2024, petitioner filed a Petition seeking redetermination of the Commissioner's decision to deny, in part, innocent spouse relief for tax years 2011, 2014, and 2015.
On June 28, 2024, respondent filed a Status Report. According to the Status Report, upon review of the administrative file, respondent learned that petitioner's spouse, Jerry Steinberg, is deceased and that respondent is unaware who, if anyone, may intervene on Jerry Steinberg's behalf.
In Fain v. Commissioner, 129 T.C. 89 (2007), the Court held that a nonrequesting spouse's right to intervene in a proceeding to review respondent's denial of relief from joint and several liability survives the death of the nonrequesting spouse. The Court also held that in such cases, in the absence of a probate proceeding with a personal representative, the parties should "furnish the . . . Court, insofar as ascertainable and to the best of their abilities, the names and addresses of the heirs at law of the decedent under the law of the jurisdiction wherein the decedent was a resident when his death occurred and for the Court to then notify the heirs." Id. at 92 (quoting Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968)).
Upon due consideration, it is
ORDERED that, on or before September 9, 2024, the parties shall file a status report, attaching thereto a copy of Jerry Steinberg's death certificate and setting forth: (1) whether a probate proceeding has been opened with respect to Jerry Steinberg's estate; (2) whether a personal representative has been appointed to act on behalf of Jerry Steinberg's estate; and (3) if no probate proceeding has been commenced and no personal representative has been appointed for Jerry Steinberg's estate, the names and addresses of any heirs at law, other than petitioner, of Jerry Steinberg. It is further
ORDERED that the parties' Proposed Stipulated Decision filed July 31, 2024, shall be held in abeyance.