Suzanne Vance Fain, a.k.a. Suzanne Fain-Poisson v. Commissioner

129 T.C. No. 11

UNITED STATES TAX COURT SUZANNE VANCE FAIN, a.k.a. SUZANNE FAIN-POISSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 214-07. Filed October 2, 2007. 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…