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the petition and a copy of the Court’s Rule 325 on the
nonelecting spouse, the nonelecting spouse filed with the Court a
motion for leave to file notice of intervention (embodying notice
of intervention). The Court subsequently granted the nonelecting
spouse’s motion, stating:
We hold that whenever, in the course of any
proceeding before the Court, a taxpayer raises a claim
for relief from joint liability under section 6015, and
the other spouse (or former spouse) is not a party to
the case, the Commissioner must serve notice of the
claim on the other individual who filed the joint
return for the year(s) in issue. The notice shall
advise such other individual of his or her opportunity
to file a notice of intervention for the sole purpose
of challenging the petitioning individual's entitlement
to relief from joint liability pursuant to section
6015. Such notice shall include a copy of * * * Rule
325. The Commissioner shall at the same time file with
the Court a certification of such notice or, in a
stand-alone case brought under section 6015(e)(1)(A),
state in the answer that such notice has been provided.
See * * * Rule 324(a)(2). Any intervention shall be
made in accordance with the provisions of * * * Rule
325(b).
King v. Commissioner, 115 T.C. at 125.
The instant case differs fundamentally from Corson and King
in that the electing spouse (here Ms. Maier) did not file a
petition with the Court electing to claim relief under section
6015. Ms. Maier did not file such petition with the Court
because respondent granted her claim for relief under section
6015(f) at the close of the administrative process. In light of
this distinction, Corson and King do not support petitioner’s
contention that he should be permitted to invoke the Court’s
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Last modified: May 25, 2011