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Here, as in Corson, we hold that Sharon Hale, as Thomas’
successor in interest, is entitled to participate in the judicial
review of the decision granting relief to Sylvia under section
6015(c). To grant respondent’s motion would effectively preclude
the nonelecting spouse’s right to participate in the judicial
review of respondent’s determination. We will, therefore, deny
respondent’s motion to enter a decision. To reflect the
foregoing,
An appropriate order will be
issued.
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Last modified: May 25, 2011