Diana Van Arsdalen, f.k.a. Diana Murray - Page 7

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          granting her relief from joint and several liability under                  
          section 6015(c).  Upon learning of the second stipulation, the              
          nonelecting spouse declined to execute a stipulated decision for            
          submission to the Court, prompting the Commissioner to file a               
          motion for entry of decision.  In denying the Commissioner’s                
          motion, the Court stated:                                                   
                    Section 6015(e)(1) is structured so that                          
               administrative consideration (or failure to rule) will                 
               precede any court action when innocent spouse status is                
               raised in a stand-alone petition.  Section 6015(g)(2),                 
               in turn, contemplates an opportunity for the                           
               nonelecting spouse to participate at the administrative                
               level.  Section 6015(e)(4) then speaks of a similar                    
               chance for participation should the matter move from an                
               administrative to a judicial forum.  Hence, as a                       
               general premise, we believe that these subsections,                    
               when read together, reveal a concern on the part of the                
               lawmakers with fairness to the nonelecting spouse and                  
               with providing him or her an opportunity to be heard on                
               innocent spouse issues.  Presumably, the purpose of                    
               affording to the nonelecting spouse an opportunity to                  
               be heard first in administrative proceedings and then                  
               in judicial proceedings is to ensure that innocent                     
               spouse relief is granted on the merits after taking                    
               into account all relevant evidence.  After all, easing                 
               the standards for obtaining relief is not equivalent to                
               giving relief where unwarranted. [Corson v.                            
               Commissioner, supra at 365.]                                           
                                                                                     
          Although we did not attempt to determine “the precise contours of           
          the rights granted to a nonelecting spouse under section                    
          6015(e),” our denial of the Commissioner’s motion for entry of              
          decision had the effect of allowing the nonelecting spouse his              
          day in Court.  Id.                                                          
               In King v. Commissioner, supra, the Court described the                
          circumstances under which a nonelecting spouse would be permitted           
          to intervene in respect of an electing spouse’s claim for relief            





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