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Commissioner, supra at 365. Here, Stanley had an opportunity to
be heard. Stanley was a party to the proceeding. Stanley
received the notice required. Stanley received notice of Tomi’s
claim for relief when she filed Form 8857. Stanley also received
notice that Tomi was amending the deficiency petition to add her
claim for relief to the petition, and Stanley did not object to
Tomi’s amending the petition.
In addition, Stanley was permitted to submit information to
respondent relative to Tomi’s claim for relief. Stanley
submitted a completed information request on Form 12057 and
submitted a sworn statement to respondent. The information
Stanley submitted is part of the administrative file Appeals
Officer Baty reviewed in making a final determination that Tomi
qualifies for partial relief under section 6015(f).
We further note that Stanley’s opportunity to participate
did not end with respondent’s administrative determination.
Stanley, as a party to this proceeding, had an opportunity to
object to respondent’s determination during the trial on the
section 6015 claim. Instead of providing testimony or facts to
refute respondent’s determination, however, Stanley argued that
he did not have adequate participation in respondent’s
determination. Stanley argued that his only participation was
completing the information request and submitting the sworn
statement. It is this level of participation with which Stanley
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