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6015(e)(4);4 Interim Rules 324 and 325; Corson v. Commissioner,
supra.
The issue we must decide for the first time is whether a
spouse (or former spouse), who is not a petitioner, may intervene
and become a party in a deficiency case where the other spouse
(or former spouse) is a petitioner who is claiming relief from
joint liability pursuant to section 6015. While we have not
previously addressed this specific issue, we have previously
allowed one spouse to challenge the other spouse’s claim for
relief under section 6015 where both spouses were before the
Court as petitioners in the same deficiency case. See Corson v.
Commissioner, supra.
Corson v. Commissioner, supra, was a deficiency proceeding
in which both spouses filed a joint petition with this Court
pursuant to a notice of deficiency. In Corson, the taxpayers
separated and divorced after their joint return was filed. The
former wife filed an amended petition claiming relief from joint
4Sec. 6015(e)(4) provides:
(e) Petition for Review by Tax Court.--
* * * * * * *
(4) Notice to other spouse.--The Tax Court
shall establish rules which provide the individual
filing a joint return but not making the election
under subsection (b) or (c) with adequate notice
and an opportunity to become a party to a
proceeding under either such subsection.
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Last modified: May 25, 2011