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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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