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congressional intent. While legislative history is
unenlightening (the only statement in the conference report
accompanying the Restructuring Act which addresses the
nonelecting spouse’s role as a party before this Court discusses
a rule not enacted, see H. Conf. Rept. 105-599, at 251 (1998)),
the statutory framework surrounding section 6015(e)(4) offers
guidance.
Section 6015(e)(1) is structured so that administrative
consideration (or failure to rule) will precede any court action
when innocent spouse status is raised in a stand alone petition.
Section 6015(g)(2), in turn, contemplates an opportunity for the
nonelecting spouse to participate at the administrative level.
Section 6015(e)(4) then speaks of a similar chance for
participation should the matter move from an administrative to a
judicial forum. Hence, as a general premise, we believe that
these sections, when read together, reveal a concern on the part
of the lawmakers with fairness to the nonelecting spouse and with
providing him or her an opportunity to be heard on innocent
spouse issues. Presumably, the purpose of affording to the
nonelecting spouse an opportunity to be heard first in
administrative proceedings and then in judicial proceedings is to
ensure that innocent spouse relief is granted on the merits after
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