Fain v. Comm'r
United States Tax Court
P sought review of respondent's denial of innocent-spouse relief under section 6015, triggering respondent's obligation to notify her husband of his right to intervene. Her husband died before receiving the notice. Respondent moved for a continuance to allow notification of any heirs or personal representatives of his estate.
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P sought review of respondent's denial of innocent-spouse relief under section 6015, triggering respondent's obligation to notify her husband of his right to intervene. Her husband died before receiving the notice. Respondent moved for a continuance to allow notification of any heirs or personal representatives of his estate. Held: A nonrequesting spouse's right to intervene survives death, and respondent is obliged to try appropriate means to notify any heirs, executors, or administrators.
1Opinion of the Court
OPINION
Holmes, Judge:
Suzanne Vance Fain filed this case when the Commissioner refused to grant her innocent spouse relief from her unpaid tax liability for 1999. Her case was already on a trial calendar when the Commissioner’s counsel realized that the IRS had not notified her husband of his right to intervene. That turned out to be impossible — he was dead.
We are called to plug a small but noticeable gap in the tax law — is a nonrequesting spouse’s right to intervene extinguished by death, or does it instead pass to a successor-in-interest?
Background
According to the pleadings already filed…
2Cases cited7 opinions
- Jonson v. Comm'rUnited States Tax Court · 2002
- Jonson v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
- King v. CommissionerUnited States Tax Court · 2000
- Nordstrom v. CommissionerUnited States Tax Court · 1968
- Van Arsdalen v. Comm'rUnited States Tax Court · 2004
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Fain v. Comm'rUnited States Tax Court · 2007
- Suzanne Vance Fain, a.k.a. Suzanne Fain-Poisson v. CommissionerUnited States Tax Court · 2007