Opinion
4254-23S
06-06-2024
MALEKA VIRANI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge.
On March 27, 2023, petitioner Maleka Virani filed the Petition commencing this case. Petitioner seeks to be relieved of joint and several liability (innocent spouse relief) for 2016, 2017, and 2018 taxes that the IRS asserts she owes with her late husband, Nizar Rajabali, because they filed joint returns for those tax years. This would ordinarily mean the IRS would have to notify Nizar Rajabali of his right to intervene in this case if he wished either to support or to oppose the innocent spouse relief that petitioner Virani is seeking. Nizar Rajabali would then have 60 days after service of that notice to intervene in this case regarding petitioner Virani's entitlement to innocent spouse relief by filing a Notice of Intervention with the Tax Court. On June 5, 2023, respondent filed what the Court characterized as a Motion for Leave to File Out of Time Notice of Filing of Petition and Right to Intervene (Embodying Notice of Filing of Petition and Right to Intervene), informing Nizar Rajabali of his right to intervene in this case. The Court granted the motion by Order served June 6, 2023.
On April 2, 2024, respondent filed a Status Report stating that: (1) the non-requesting spouse, Nizar Rajabali, died prior to the filing of the Petition in this case, (2) there is not any executor appointed to Nizar Rajabali's estate, and (3) there was not any probate opened in the state of California for Nizar Rajabali. Respondent informed the Court that petitioner advised that there were not any other heirs, such as children. By Order served April 5, 2024, the Court directed the parties to file a response and identify therein the heirs-at-law of Nizar Rajabali, if any, and their current addresses and phone numbers. The Court further directed the parties to file with the Court a copy of Nizar Rajabali's death certificate. On June 3, 2024, respondent filed a Status Report, attaching thereto a copy of Nizar Rajabali's death certificate, and providing the names and contact information of Nizar Rajabali's surviving spouse (petitioner) and Nizar Rajabali's other living relatives, and heirs-at law.
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. Accordingly, it is
ORDERED that respondent's Status Report, filed June 3, 2024, is recharacterized as a First Amended Notice of Filing of Petition and Right to Intervene. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Nizar Rajabali's heirs-at-law at their respective addresses provided in respondent's above-referenced First Amended 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 the above-referenced heirs-at-law copies of respondent's First Amended Notice of Filing of Petition and Right to Intervene and the Petition filed in this case. It is further
ORDERED that, on or before August 5, 2024, the above-referenced heirs-at-law 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. A Notice of Intervention form (Form 13) is available on the Court's website, www.ustaxcourt.gov.