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within 6 months of its filing. In Corson v. Commissioner, supra
at 364, we stated:
we believe that the interests of justice would be ill
served if the rights of the nonelecting spouse were to
differ according to the procedural posture in which the
issue of relief under section 6015 is brought before
the Court. Identical issues before a single tribunal
should receive similar treatment. * * *
As in Corson, we believe that cases in which the taxpayer seeks
relief under section 6015(f) should receive similar treatment
and, thus, the same standard of review.
The nonrequesting spouse may elect to intervene in the
judicial proceeding in which we determine whether the requesting
spouse qualifies for relief under section 6015(f). Sec.
6015(e)(4).10 This election is available both in deficiency
cases in which section 6015 relief is requested, and in stand
alone cases, such as this case. Rule 325; King v. Commissioner,
115 T.C. 118, 122-123 (2000); Corson v. Commissioner, supra at
365. The fact that Congress provided for intervention by
nonrequesting spouses in the Tax Court proceeding suggests
Congress intended that we conduct trials de novo in making our
determinations under section 6015(f) to permit the intervenor to
offer evidence to challenge the requesting spouse’s entitlement
to relief.
10 Sec. 6015(e)(4) states in pertinent part that “The Tax
Court shall establish rules which provide the individual * * *
not making the election * * * with adequate notice and an
opportunity to become a party to a proceeding”.
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