Opinion
4254-23S
04-05-2024
MALEKA VIRANI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
DIANA L. LEYDEN SPECIAL TRIAL JUDGE.
On March 27, 2023, petitioner filed a Petition seeking redetermination of the Commissioner's decision to deny innocent spouse relief for tax years 2016, 2017, and 2018. On June 5, 2023, respondent filed a Motion for Leave to File Out of Time Notice of Filing of Petition and Right to Intervene, which the Court granted and filed the Notice of Filing of Petition and Right to Intervene.
On April 2, 2024, respondent filed a Status Report indicating the parties reached a basis for settlement as to petitioner's innocent spouse claims. Respondent further indicated that the non-requesting spouse died prior to the filing of the Petition. Respondent determined additional information was needed for the non-requesting spouse regarding whether an estate was opened, whether there was an executor appointed, or whether there were additional heirs who might be interested parties. 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 in such cases that in the absence of a probate proceeding with a personal representative, the parties should "furnish the Tax 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 June 3, 2024, the parties shall file a response to this Order and identify therein the heirs-at-law of Nizar Rajabali, if any, and their current addresses and phone numbers. The parties shall also file with the Court a copy of Nizar Rajabali's death certificate.