Thomas Corson and Judith Corson - Page 19




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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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