- 12 -
nonelecting spouse be permitted to intervene in administrative
and judicial proceedings under section 6015 for the purpose of
submitting any information, be it favorable or antithetical, that
is relevant to the determination whether the electing spouse is
entitled to relief from joint and several liability.
Contrary to respondent’s position, we conclude that
permitting a nonelecting spouse to intervene for the purpose of
supporting an electing spouse’s claim for relief under section
6015 is consistent with both our prior practice and principles
governing intervention under the Federal Rules of Civil
Procedure.
Rule 24(a) of the Federal Rules of Civil Procedure provides:
Rule 24. Intervention
(a) Intervention of Right. Upon timely application
anyone shall be permitted to intervene in an action:
(1) when a statute of the United States confers an
unconditional right to intervene; or (2) when the
applicant claims an interest relating to the property
or transaction which is the subject of the action and
the applicant is so situated that the disposition of
the action may as a practical matter impair or impede
the applicant’s ability to protect that interest,
unless the applicant’s interest is adequately
represented by existing parties.
Thus, rule 24(a) of the Federal Rules of Civil Procedure permits
intervention as a matter of right if there is an unconditional
statutory right to intervene or if the applicant has a cognizable
interest in the property or transaction in dispute and his or her
interest is not adequately represented by the existing parties to
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011