John Maier III - Page 10

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          added.)  Consistent with section 6015(e)(4), the Tax Court                  
          promulgated Rule 325(b), which permits the “other individual” to            
          file a notice of intervention.  Reading section 6015(e) as a                
          whole and in conjunction with Rule 325(b), it is clear that                 
          intervention by a nonelecting spouse presumes an existing                   
          proceeding (i.e., a deficiency, stand-alone, or collection review           
          proceeding) brought by an electing spouse.  In the instant case,            
          there is no existing proceeding in which petitioner may                     
               Petitioner contends that respondent’s administrative                   
          determination granting Ms. Maier relief from joint and several              
          liability violates the principle of res judicata embodied in                
          section 6015(g)(2).6  Petitioner also contends that respondent              

               5  Our holding that sec. 6015(e) does not contemplate the              
          present action is borne out by the host of ancillary issues that            
          would arise if the Court were to exercise jurisdiction.  From a             
          procedural standpoint, we note that sec. 6015 does not establish            
          a time limit within which a nonelecting spouse may file such an             
          action.  Along the same lines, there is no provision describing             
          the impact, if any, that the Court’s review of such matters might           
          have on the rights of an electing spouse who is granted relief              
          from joint and several liability during the administrative                  
          process.  We do not believe that Congress intended to cloud the             
          process with such uncertainty and ambiguity.                                
               6  Sec. 313(a)(2)(A) of the Consolidated Appropriations Act            
          of 2001, Pub. L. 106-554, 114 Stat. 2763, redesignated former               
          subsec. (g) as subsec. (h) and inserted after subsec. (f) a new             
          subsec. (g) which provides in pertinent part:                               
               SEC. 6015(g) Credits And Refunds.--                                    
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