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
administrators.
Thomas E. Crowe, for petitioner.
Derek W. Kaczmarek, for respondent.
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Last modified: November 10, 2007