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the Court a certification of such notice or, in a
stand-alone case brought under sec. 6015(e)(1)(A),
state in the answer that such notice has been provided.
See Interim Rule 324(a)(2). Any intervention shall be
made in accordance with the provisions of Interim Rule
325(b). [King v. Commissioner, 115 T.C. at 125.]
After the filing of the Corson and King Opinions, the Court
adopted new Rule 325,4 which states:
RULE 325. NOTICE AND INTERVENTION
(a) Notice: On or before 60 days from the date of
the service of the petition, the Commissioner shall
serve notice of the filing of the petition on the other
individual filing the joint return and shall
simultaneously file with the Court a copy of the notice
with an attached certificate of service. The notice
shall advise the other individual of the right to
intervene by filing a notice of intervention with the
Court not later than 60 days after the date of service
on the other individual.
(b) Intervention: If the other individual filing
the joint return desires to intervene, then such
individual shall file a notice of intervention with the
Court not later than 60 days after service of the
notice by the Commissioner of the filing of the
petition, unless the Court directs otherwise. All new
matters of claim or defense in a notice of intervention
shall be deemed denied. [Fn. ref. omitted.]
In sum, new Rule 325 provides that the Commissioner shall provide
the nonelecting spouse with notice of the filing of a petition
claiming relief under section 6015 and inform the nonelecting
4On June 30, 2003, the Court adopted amendments to its Rules
of Practice and Procedure, including new Rule 325. However, like
sec. 6015, new Rule 325 is effective with respect to actions for
determination of relief from joint and several liability on a
joint return commenced with respect to any liability for tax
arising after July 22, 1998, and any liability for tax arising on
or before such date but remaining unpaid as of such date. See
120 T.C. 479, 714 n.1.
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