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is certain but death and taxes. And the Internal Revenue Code
makes sure that taxes survive even death. Sec. 6901(a)(1)(A)(i),
(h). The survival of a decedent’s tax liability means that as a
practical matter his heirs or beneficiaries may be affected by
the outcome of an innocent-spouse case. The opportunity to
intervene is an opportunity to protect those interests, because
granting innocent-spouse relief will make the estate of the
nonrequesting spouse the only source of payment for any unpaid
tax the deceased has left behind.
Turning to the Code again, we find that it also states, as a
general rule, that any person acting for another person in a
fiduciary capacity shall assume the powers, rights, duties, and
privileges of that person with respect to taxes, sec. 6903, and
that the word "fiduciary" includes executors and administrators,
sec. 7701(a)(6).
We have already applied these sections to allow executors
and administrators to seek innocent-spouse relief, e.g., Jonson
v. Commissioner, 118 T.C. 106 (2002) (estate of deceased spouse
able to request relief under section 6015), affd. 353 F.3d 1181,
1184 (10th Cir. 2003), and the Commissioner himself has ruled
likewise, Rev. Rul. 2003-36, 2003-1 C.B. 849. Construing the
Code to allow executors and administrators to intervene to oppose
relief seems equally justified.
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Last modified: November 10, 2007