Suzanne Vance Fain, a.k.a. Suzanne Fain-Poisson - Page 1


                                   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 is obliged to try                       
               appropriate means to notify any heirs, executors, or                   

                    Thomas E. Crowe, for petitioner.                                  
                    Derek W. Kaczmarek, for respondent.                               

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Last modified: November 10, 2007