Thomas Corson and Judith Corson - Page 14




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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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