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relief for abuse of discretion on the other, are two
fundamentally different judicial exercises for which different
procedures are entirely appropriate.
2. Nonrequesting Spouses
We also disagree with the majority’s conclusion that “[t]he
fact that Congress provided for intervention by nonrequesting
spouses in the Tax Court proceeding suggests Congress intended
that we conduct trials de novo in making our determinations under
section 6015(f)”. Majority op. p. 19. There are numerous
examples in administrative law where third parties are allowed to
intervene in judicial proceedings involving the review of agency
action. See, e.g., Didrickson v. United States Dept. of
Interior, 982 F.2d 1332 (9th Cir. 1992). We are not aware of any
cases holding that such third parties may introduce matters
outside the scope of the relevant administrative record. Cf. Vt.
Yankee Nuclear Power Corp. v. Natural Res. Def. Council, Inc.,
435 U.S. 519, 549-555 (1978) (upholding Atomic Energy
Commission’s refusal to consider conservation alternatives raised
by intervenor subsequent to initial licensing decision).
F. Conclusion
We conclude that our scope of review in this case should be
limited to the administrative record.
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