Opinion
13124-22
08-29-2022
DEBORAH WEINSTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 25, 2022, respondent filed a Notice of Filing of Petition and Right to Intervene. In the Notice respondent advises: (1) that petitioner's spouse, Joshua Weinstein, is deceased (the Notice states that he died on August 20, 2021, and attaches a copy of his death certificate); (2) that petitioner does not know whether Mr. Weinstein died with a will; (3) that on November 26, 2021, petitioner filed an administration petition for letters of administration with the State of New York Kings County Surrogate's Court (the Notice attaches a copy of the administration petition); (4) that petitioner does not know whether she has received letters of administration; and (5) that no representative or fiduciary is currently authorized to act on behalf of the estate of Joshua Weinstein, deceased.
In the Notice respondent further advises that, in addition to petitioner, Mr. Weinstein's heirs at law are his seven children with petitioner. Respondent has attached, as Exhibit A to the Notice, a Waiver of Citation, Renunciation and Consent to Appointment of Administrator (Individual) executed by each of the seven children. Each Waiver lists the mailing address of the individual who has executed it.
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 his or her heirs.
Upon due consideration and for cause, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on (1) Helene S. Gruen, (2) Faigie Schonbrun, (3) Issac Herman Weinstein, (4) Harold Weinstein, (5) Aryeh Weinstein, (6) Abraham Weinstein, and (7) Eliezer Weinstein, at the mailing address listed for each of them in the above-referenced Waiver attached to respondent's Notice. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on each of the seven heirs at law listed in the preceding paragraph a copy of (1) respondent's Notice of Filing of Petition and Right to Intervene, (2) the Petition, and (3) the First Amended Petition. It is further
ORDERED that, on or before October 28, 2022, (1) Helene S. Gruen, (2) Faigie Schonbrun, (3) Issac Herman Weinstein, (4) Harold Weinstein, (5) Aryeh Weinstein, (6) Abraham Weinstein, and (7) Eliezer Weinstein, may exercise the heir at law's right to intervene in this case by filing a notice of intervention with the Court and attaching thereto a copy of this Order.