Kathy A. King - Page 13




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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