Kathy A. King - Page 5




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               Following the change in the applicable law, respondent was               
          ordered to file a written report on respondent's position with                
          respect to petitioner's claim for relief under the new law.  In               
          respondent’s report, he stated: "In light of the aforementioned               
          change in the law, it appears to respondent that petitioner                   
          qualifies for innocent spouse relief under the provisions of                  
          section 6015(b)."  Respondent further stated that petitioner's                
          former spouse, Mr. Freeman, objected to such relief and that Mr.              
          Freeman "should be provided with adequate notice and an                       
          opportunity to become a party to this proceeding" and cited                   
          section 6015(e)(4).  The Court then directed respondent to serve              
          Mr. Freeman with a copy of the petition and a copy of Interim                 
          Rule 325.2  Thereafter, within the time prescribed in Interim                 
          Rule 325, Mr. Freeman submitted to the Court a document that was              
          filed as a Motion For Leave to File Notice of Intervention                    


               2Interim Rule 325 provides:                                              
                    (a)  Notice:  The Commissioner shall serve notice                   
               of the filing of the petition on the other individual                    
               filing the joint return.                                                 
                    (b)  Intervention:  If the other individual filing                  
               the joint return desires to intervene, then such                         
               individual shall file a notice of intervention with the                  
               Court not later than 60 days after service of the                        
               notice by the Commissioner of the filing of the                          
               petition, unless the Court directs otherwise, and                        
               attach to the notice of intervention a copy of such                      
               notice of filing.  All new matters of claim or defense                   
               in a notice of intervention shall be deemed denied.                      





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