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that Mr. Murray would be permitted to intervene in the case for
the sole purpose of challenging petitioner’s entitlement to
relief from joint and several liability.3
On April 1, 2004, Mr. Murray lodged with the Court a notice
of intervention. In the notice of intervention, Mr. Murray
stated that he “seeks to intervene for the sole purpose of
offering evidence in support of the Petitioner’s right and
entitlement to equitable relief under IRC section 6015(f) and
will not be offering any evidence to challenge Petitioner’s right
to equitable relief under IRC section 6015(f).”
This matter was called for hearing at the Court’s motions
session held in Washington, D.C. Counsel for respondent appeared
at the hearing and offered argument in opposition to petitioner’s
Motion to strike. Although no appearance was entered by or on
behalf of petitioner at the hearing, petitioner filed with the
Court a written statement pursuant to Rule 50(c).
Discussion
Section 6013(d)(3) provides that if a husband and wife file
a joint Federal income tax return, “the tax shall be computed on
the aggregate income and the liability with respect to the tax
shall be joint and several.” However, section 6015(a) provides
3On Mar. 16, 2004, the Court denied petitioner’s motion to
strike. On Mar. 18, 2004, petitioner filed a motion to vacate
the Court’s Order denying her motion to strike. By Order dated
Mar. 31, 2004, we granted petitioner’s motion to vacate, vacated
and set aside our order denying petitioner’s motion to strike,
and set petitioner’s motion to strike for hearing.
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