- 10 -
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
intervene.5
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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