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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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Last modified: May 25, 2011