123 T.C. No. 7
UNITED STATES TAX COURT
DIANA VAN ARSDALEN, f.k.a. DIANA MURRAY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1195-04. Filed July 22, 2004.
P filed with the Court a petition for
determination of relief from joint and several
liability on a joint return. R issued to P’s former
spouse (M) a notice of filing petition and right to
intervene (the notice). See Rule 325, Tax Court Rules
of Practice and Procedure. P filed with the Court a
motion to strike the notice insofar as the notice
stated that M would be permitted to intervene solely to
challenge P’s entitlement to relief under sec. 6015,
I.R.C. M lodged with the Court a notice of
intervention which stated that M intended to support
P’s claim for relief under sec. 6015(f), I.R.C. R
opposed P’s motion to strike.
Held: Neither sec. 6015, I.R.C., nor Rule 325,
Tax Court Rules of Practice and Procedure, precludes a
nonelecting spouse from intervening in a proceeding
before the Court for the purpose of supporting the
electing spouse’s claim for relief.
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