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
SUZANNE VANCE FAIN, A.K.A. SUZANNE FAIN-POISSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fain v. Comm'r
No. 214-07
United States Tax Court
129 T.C. 89; 2007 U.S. Tax Ct. LEXIS 30; 129 T.C. No. 11;
October 2, 2007, Filed
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…
2Cases cited8 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
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