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The Court has issued interim rules contained in Title XXXI
of our Rules of Practice and Procedure that set forth procedures
to be followed in stand-alone cases brought under section
6015(e)(1)(A). In deciding that Mr. Freeman may intervene in
order to object to petitioner’s claim for relief from joint
liability, we are interpreting statutory provisions that require
procedures which have not yet been completely provided for in our
Rules. We believe that it is now necessary for us to articulate
and announce the necessary procedural requirements.7
We hold that whenever, in the course of any proceeding
before the Court, a taxpayer raises a claim for relief from joint
liability under section 6015, and the other spouse (or former
spouse) is not a party to the case, the Commissioner must serve
notice of the claim on the other individual who filed the joint
return for the year(s) in issue. The notice shall advise such
other individual of his or her opportunity to file a notice of
intervention for the sole purpose of challenging the petitioning
individual’s entitlement to relief from joint liability pursuant
to section 6015. Such notice shall include a copy of Interim
Rule 325. The Commissioner shall at the same time file with the
Court a certification of such notice or, in a stand-alone case
brought under section 6015(e)(1)(A), state in the answer that
7Specific rules regarding these matters will be promulgated
in the future.
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Last modified: May 25, 2011