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the nonelecting spouse is allowed to participate at the
administrative level. See sec. 6015(g)(2). After a
determination is made (or the Commissioner fails to make a
determination), the nonelecting spouse is given an opportunity to
participate in the judicial review of the determination. See
sec. 6015(e)(4). When these provisions are read together, they
reveal Congress’ concern with providing procedural fairness to
the nonelecting spouse by allowing him or her the opportunity to
be heard on whether relief from joint liability should be
granted. See Corson v. Commissioner, supra at 365. Presumably,
the purpose of affording the nonelecting spouse an opportunity to
be heard first in administrative proceedings and then in judicial
proceedings is to ensure that relief from joint liability is
granted on the merits after taking into account all relevant
evidence. See id.; see also King v. Commissioner, supra.
While this case arises under our deficiency jurisdiction, we
are of the opinion that the nonelecting spouse should have the
same rights to participate in the judicial review as their stand-
alone counterparts under our section 6015(e) jurisdiction enjoy.
The jurisdictional predicate giving rise to the issue of section
6015 relief should not determine the rights of the nonelecting
spouse to participate in the judicial review of Commissioner’s
determinations. See Corson v. Commissioner, supra at 364.
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