John Maier III - Page 13

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               the standards for obtaining relief is not equivalent to                
               giving relief where unwarranted.                                       
          Corson v. Commissioner, 114 T.C. at 365; see Hale Exemption Trust           
          v. Commissioner, T.C. Memo. 2001-89.  Although we did not attempt           
          to determine “the precise contours of the rights granted to a               
          nonelecting spouse under section 6015(e),” our denial of the                
          Commissioner’s motion for entry of decision had the effect of               
          allowing the nonelecting spouse his day in Court.  Corson v.                
          Commissioner, supra at 365.                                                 
               In King v. Commissioner, supra, the Court delineated the               
          procedures under which a nonelecting spouse would be permitted to           
          intervene and challenge an electing spouse’s claim for relief               
          under section 6015.  The circumstances in King differed from                
          those in Corson in that, while the Commissioner issued separate             
          notices of deficiency to the taxpayers, only the electing spouse            
          filed a petition for redetermination with the Court.  The sole              
          issue raised in the electing spouse’s petition was her claim for            
          relief from joint and several liability under former section                
          6013(e).  While the case was pending, Congress repealed former              
          section 6013(e) and enacted section 6015.  Thereafter, the                  
          Commissioner filed with the Court a report stating that the                 
          Commissioner concluded that the electing spouse qualified for               
          relief under section 6015(b).  The report further stated that the           
          Commissioner believed that the nonelecting spouse should be                 
          notified of the action and be given an opportunity to participate           
          in the proceeding.  After the Court directed service of a copy of           

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