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levy action. See secs. 6320(c), 6330(c)(2)(A)(i). The petition
in this case was filed as a stand-alone petition.
Section 6015(e)(4) provides that the nonelecting or “other
spouse” is entitled to notice of a stand-alone proceeding
involving a claim for relief under section 6015. The section
provides in pertinent part that the “Tax Court shall establish
rules which provide the individual filing a joint return but not
making the election * * * with adequate notice and an opportunity
to become a party to a proceeding”.
Before adopting formal Rules as directed in section
6015(e)(4), we addressed the scope of a nonelecting spouse’s
right to intervene in a section 6015 case in both Corson v.
Commissioner, supra, and King v. Commissioner, supra. We will
briefly summarize those Opinions before proceeding with our
analysis.
In Corson the taxpayers filed with the Court a joint
petition for redetermination challenging a joint notice of
deficiency for the taxable year 1981. After obtaining separate
counsel, the electing spouse filed an amendment to the petition
asserting her entitlement to relief from joint and several
liability under former section 6013(e). After both taxpayers
entered into separate stipulations with the Commissioner
conceding a specific tax deficiency and the application of
increased interest under section 6621(c), the Commissioner
entered into a further stipulation with the electing spouse
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