Noboru Paul Kaito, Docket No. 9324-16, filed 6/22/16, wants to petition denial of his innocent spousery.

Problem is, spouse Linda Darlene, from whose tax troubles Noboru wants to bail, is no longer with us.

Nothing daunted, Ch J L. Paige (“Iron Fist”) Marvel keeps Noboru in the hunt, and searches out the heir-at-law to spouse Linda Darlene and asks her to join the fun.

“In the notices regarding the notice of filing of petition…, respondent informs the Court that Linda Darlene Kaito died…, and that no personal representative or other fiduciary has been authorized to act on behalf of the estate of Ms. Kaito. In Fain v. Commissioner, 129 T.C. 89 (2007), the Court held that the right to intervene survives the nonpetitioning spouse’s death and passes to the decedent’s heirs. According to respondent’s unredacted notice, Ms. Kaito had two heirs at law, other than petitioner: CM, who provided her address to respondent, and AO, who declined to provide her address to respondent.” Order, at p. 1. (Names omitted).

So c’mon in, CM. You don’t need letters to duke it out with Noboru.