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(A) In general.--The individual may
petition the Tax Court (and the Tax Court
shall have jurisdiction) to determine the
appropriate relief available to the
individual under this section if such
petition is filed during the 90-day period
beginning on the date on which the Secretary
mails by certified or registered mail a
notice to such individual of the Secretary’s
determination of relief available to the
individual. Notwithstanding the preceding
sentence, an individual may file such
petition at any time after the date which is
6 months after the date such election is
filed with the Secretary and before the close
of such 90-day period.
* * * * * * *
(4) Notice to other spouse.--The Tax Court
shall establish rules which provide the individual
filing a joint return but not making the election
under subsection (b) or (c) with adequate notice
and an opportunity to become a party to a
proceeding under either such subsection.
* * * * * * *
(g) Regulations.--The Secretary shall prescribe
such regulations as are necessary to carry out the
provisions of this section, including--
* * * * * * *
(2) regulations providing the opportunity for
an individual to have notice of, and an
opportunity to participate in, any administrative
proceeding with respect to an election made under
subsection (b) or (c) by the other individual
filing the joint return.
Additionally, the Restructuring Act directed the Secretary to
develop, within 180 days from the date of enactment, a form for
use by taxpayers in applying for relief under section 6015. See
Restructuring Act sec. 3201(c), 112 Stat. 740.
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Last modified: May 25, 2011