John Maier III - Page 15

                                       - 15 -                                         
          jurisdiction for the purpose of reviewing respondent’s                      
          administrative determination.                                               
          Section 6015(h)(2) contemplates that petitioner be given                    
          notice of, and the opportunity to participate in, administrative            
          proceedings addressing Ms. Maier’s election to claim relief from            
          joint and several liability.7  The record shows that petitioner             
          was notified of Ms. Maier’s claim and that he was permitted to              
          submit information to respondent relative to that claim.                    
          Although petitioner remains dissatisfied with the level of                  
          participation afforded him during the administrative process,               
          there is no directive in section 6015, or any other statutory               

               7  Sec. 1.6015-6(a)(1), Income Tax Regs., provides in                  
          pertinent part:                                                             
                    �1.6015-6.  Nonrequesting spouse’s notice and                     
               opportunity to participate in administrative                           
               proceedings.–-(a) In general–-(1) When the Secretary                   
               receives an election under �1.6015-2 or 1.6015-3, or a                 
               request for relief under �1.6015-4, the Secretary must                 
               send a notice to the nonrequesting spouse’s last known                 
               address that informs the nonrequesting spouse of the                   
               requesting spouse’s claim for relief.  The notice must                 
               provide the nonrequesting spouse with an opportunity to                
               submit any information that should be considered in                    
               determining whether the requesting spouse should be                    
               granted relief from joint and several liability.  A                    
               nonrequesting spouse is not required to submit                         
               information under this section. * * *                                  
                    (2) The Secretary must notify the nonrequesting                   
               spouse of the Secretary’s final determination with                     
               respect to the requesting spouse’s claim for relief                    
               under section 6015. * * *                                              
               Sec. 1.6015-6(b), Income Tax Regs., sets forth a                       
          nonexclusive list of the matters that a nonrequesting spouse                
          might include in information submitted to the Secretary.                    

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011