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under section 6015. In King, the Commissioner issued separate
notices of deficiency to the taxpayers, but only the electing
spouse filed a petition for redetermination with the Court. The
sole issue raised in the electing spouse’s petition was her claim
for relief from joint and several liability under former section
6013(e). While the case was pending, Congress repealed former
section 6013(e) and enacted section 6015. Thereafter, the
Commissioner filed with the Court a report stating that the
Commissioner concluded that the electing spouse qualified for
relief under section 6015(b). The report further stated that the
nonelecting spouse objected to relief and that the Commissioner
believed that the nonelecting spouse should be notified of the
action and be given an opportunity to participate in the
proceeding. After the Court directed service of a copy of the
petition and a copy of the Court’s then-interim Rule 325 on the
nonelecting spouse, the nonelecting spouse filed with the Court a
motion for leave to file notice of intervention (embodying notice
of intervention). The Court subsequently granted the nonelecting
spouse’s motion, stating:
We hold that whenever, in the course of any
proceeding before the Court, a taxpayer raises a claim
for relief from joint liability under section 6015, and
the other spouse (or former spouse) is not a party to
the case, the Commissioner must serve notice of the
claim on the other individual who filed the joint
return for the year(s) in issue. The notice shall
advise such other individual of his or her opportunity
to file a notice of intervention for the sole purpose
of challenging the petitioning individual’s entitlement
to relief from joint liability pursuant to section
6015. Such notice shall include a copy of Interim Rule
325. The Commissioner shall at the same time file with
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Last modified: May 25, 2011