Tax News

CCH (cch.taxgroup.com) reports:

A nonelecting spouse's right to intervene in an innocent spouse relief case was held to survive his death. The Tax Court, in a case of first impression, held that, under Code Sec. 6015(e)(4), the right to intervene and, therefore, the right to notice that a petition has been filed, survived the nonelecting spouse's death and passed to his estate. The Court followed its reasoning in Jonson , 118 TC 106, Dec. 54,641, where it held that a decedent's estate was entitled to request innocent spouse relief.
S.V. Fain, 129 TC No. 11, Dec. 57,127
Other References:
Code Sec. 6015
CCH Reference - 2007FED ¶35,192.77
Tax Research Consultant
CCH Reference - TRC INDIV: 18,052.15
CCH Reference - TRC LITIG: 6,130.10