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deprives the nonelecting spouse of the chance to vindicate his or
her position, renders hollow the statutorily mandated opportunity
to become a party.
Thomas further asserts that he was denied an opportunity to
meaningfully participate in the administrative process, as is
required under section 6015(g)(2). Accordingly, Thomas’
alternative position is that the Court should order
reconsideration by respondent, with additional input from Thomas,
of Judith’s entitlement to section 6015(c) relief.
Conversely, respondent and Judith contend that the
Restructuring Act does not confer upon the nonelecting spouse an
independent right to litigate or contest a grant of relief under
section 6015 to the electing spouse. Respondent first asserts
that the provisions of section 6015(e) are inapplicable in the
case of an existing judicial proceeding before the Court pursuant
to section 6213(a). Moreover, with respect to those instances
where section 6015(e) applies, respondent and Judith argue that
interpreting the section to afford to the nonelecting spouse an
independent litigation right would contravene congressional
intent to make innocent spouse relief easier to obtain. They
further maintain, because section 6015(e)(1) specifies that a
petition to the Tax Court may be filed by the electing spouse
after a determination of available relief by the Secretary (or
failure to rule), that this Court has jurisdiction under the
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Last modified: May 25, 2011