Thomas Corson and Judith Corson - Page 13




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               To date, this Court has established Rules 320 through 325              
          which specify procedures relating to actions under section 6015.            
          Rule 325 addresses the participation of the nonelecting spouse:             
          paragraph (a) requires the Commissioner to serve notice of the              
          filing of a petition under section 6015 on the nonelecting                  
          spouse, and paragraph (b) gives the nonelecting spouse 60 days in           
          which to file a notice of intervention with the Court.  The                 
          Secretary has also developed Form 8857 for the making of a                  
          section 6015 election but has not issued any regulations pursuant           
          to section 6015(g)(2).                                                      
          II.  Contentions of the Parties                                             
               The primary basis for Thomas’ objection to respondent’s                
          motion for entry of decision is that section 6015(e)(4) alters              
          prior law and gives the nonelecting spouse a right to litigate in           
          this Court after a decision by the Commissioner to grant relief             
          under section 6015(b) or (c) to the electing spouse.  Thomas                
          maintains that in providing the nonelecting spouse opportunity to           
          become a party to a proceeding under section 6015(c), section               
          6015(e)(4) confers upon the nonelecting spouse means to challenge           
          such a grant in this Court.  Thomas finds in section 6015(e)(4) a           
          congressional intent that the nonelecting spouse become a “full             
          player” in the process of determining innocent spouse relief,               
          such that each of three parties now has rights to fully litigate            
          such issues.  According to Thomas, a contrary view, which                   






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