Opinion
6948-24S
08-08-2024
ESTHER STEINBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 3, 2024, petitioner Esther Steinberg filed the petition commencing this case. Petitioner seeks full relief of joint liability (innocent spouse relief) for the 2011, 2014, and 2015 taxes that the IRS asserts she owes with her late husband, Jerry Steinberg, because they filed joint returns for those tax years. This would normally mean the IRS would have to notify Jerry Steinberg of his right to intervene in this case if he wished either to support or to oppose the innocent spouse relief that Ms. Steinberg is seeking. Jerry Steinberg would then have 60 days after service of that notice to intervene in this case regarding Ms. Steinberg's entitlement to innocent spouse relief by filing a notice of intervention with the Tax Court.
On June 25, 2024, respondent filed a Notice of Filing of Petition and Right to Intervene. On June 28, 2024, respondent filed a status report, and on August 7, 2024, respondent filed a further status report. Respondent states that: (1) petitioner's spouse, Jerry Steinberg, is deceased; and (2) no estate proceeding was ever undertaken, and no administrator or executor was ever appointed, for the decedent. Respondent advises that the only heir at law of the decedent, other than the surviving spouse, is his daughter, Samantha Engelhardt. 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 a copy of this Order on Samantha Engelhardt at the address provided in respondent's status report filed August 7, 2024. It is further
ORDERED that the Clerk of the Court shall include with the copy of this Order served on Samantha Engelhardt copies of the Petition, the Attachment to Petition, and respondent's Notice of Filing of Petition and Right to Intervene. It is further
ORDERED that, on or before August 29, 2024, Samantha Engelhardt 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.