Diana Van Arsdalen, f.k.a. Diana Murray - Page 1

                                   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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