Kathy A. King - Page 12




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          Secretary to prescribe regulations.6  Therefore, we believe that              
          it is necessary to provide a spouse (or former spouse) with both              
          notice of, and an opportunity to be heard in, any case where the              
          other spouse (or former spouse) is claiming relief from joint                 
          liability under section 6015.  As we stated in Corson v.                      
          Commissioner, supra at 364:                                                   
               Principally, we believe that the interests of justice                    
               would be ill served if the rights of the nonelecting                     
               spouse were to differ according to the procedural                        
               posture in which the issue of relief under section 6015                  
               is brought before the Court.  Identical issues before a                  
               single tribunal should receive similar treatment. * * *                  
          Accordingly, we shall grant Mr. Freeman’s motion and allow him to             
          intervene in order to have an opportunity to challenge                        
          petitioner’s claim for relief.  The record in this case will be               
          reopened, and the case will be calendared for further trial                   
          solely with respect to petitioner's claim for relief from joint               
          liability.                                                                    


               6Sec. 6015(g) provides:                                                  
                         (g)  Regulations.--The Secretary shall                         
                    prescribe such regulations as are necessary to                      
                    carry out the provisions of this section,                           
                    including--                                                         
                    *    *    *    *    *    *    *                                     
                               (2) regulations providing the                            
                         opportunity for an individual to have notice                   
                         of, and an opportunity to participate in, any                  
                         administrative proceeding with respect to an                   
                         election made under subsection (b) or (c) by                   
                         the other individual filing the joint return.                  




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