- 3 -
stated that he wished to intervene. On August 18, 2006, the
Court ordered that the caption of the instant case be amended to
add intervenor’s name as a party and that the Clerk of the Court
serve on intervenor notice of trial scheduled for October 30,
2006, in Atlanta, Georgia. On September 26, 2006, respondent
sent intervenor a letter explaining that petitioner would be
afforded complete section 6015 relief if intervenor failed to
appear at trial. The letter asked intervenor to notify
respondent whether intervenor planned to appear at the Court’s
October 30, 2006, trial session in Atlanta, Georgia. Intervenor
did not contact respondent and did not appear at trial. At
trial, respondent made the instant motion to dismiss intervenor
for failure properly to prosecute. Respondent and petitioner
seek to file a proposed decision, stipulated by respondent and
petitioner, but not signed by intervenor, that would grant
section 6015 relief to petitioner.
Discussion
Where a spouse has sought relief from joint and several
liability pursuant to section 6015(b) or (c) (requesting spouse),
section 6015(e)(4) provides the other spouse who signed the
return (nonrequesting spouse) a right of intervention. Corson v.
Commissioner, 114 T.C. 354 (2000). Rule 325(a) provides that the
Commissioner must serve the nonrequesting spouse, within 60 days
of the petition for section 6015 relief, with notice of the
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011