115 T.C. No. 8
UNITED STATES TAX COURT
KATHY A. KING, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5989-97. Filed August 10, 2000.
P and H filed a joint income tax return for 1993.
P and H later divorced. R issued separate notices of
deficiency to P and H determining identical
deficiencies in tax for 1993 related entirely to the
disallowance of a claimed business loss. P filed a
petition. P’s only claim was for relief as an innocent
spouse under former sec. 6013(e), I.R.C. H did not
file a petition. R assessed a deficiency against H who
has not paid any portion of the assessment and has not
challenged the assessment in any other court.
Subsequent to the petition and trial in this case, sec.
6013(e), I.R.C., was repealed and replaced by sec.
6015, I.R.C. R filed a report with the Court, taking
the position that P was entitled to relief under new
sec. 6015(b), I.R.C., and that P’s former spouse H
should be provided with adequate notice and an
opportunity to become a party to this proceeding
pursuant to sec. 6015(e)(4), I.R.C. This Court then
ordered R to serve upon H a copy of the petition and a
copy of Interim Rule 325. H then filed a Motion For
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