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opportunity to litigate the Commissioner’s decision to grant
section 6015 relief to the requesting spouse. Id. at 365.
Corson, however, did not involve the issue of the nonrequesting
spouse’s failure to appear at trial to contest whether the
requesting spouse should be granted section 6015 relief.
By intervening, the intervenor becomes a party. King v.
Commissioner, supra. The intervening party is not granted rights
or immunities superior to those of the other parties, may not
enlarge the issues or alter the nature of the proceeding, and
must abide by the Court’s Rules. See Vinson v. Washington Gas
Light Co., 321 U.S. 489, 498 (1944) (stating that an intervening
party does not have rights superior to those of the other parties
and may not enlarge the issues or alter the nature of the
proceeding).1
Rule 123(b) states that “For failure of a petitioner
properly to prosecute or to comply with these Rules or any order
of the Court or for other cause which the Court deems sufficient,
the Court may dismiss a case at any time and enter a decision
against the petitioner.” The Court may also dismiss a case for
lack of prosecution if a petitioner inexcusably fails to appear
1In the instant case, it is not necessary to enumerate and
comment upon all of the rights that are available to an
intervening party in a case involving sec. 6015. For present
purposes, it is sufficient to note that those rights, whatever
they may be, are not greater than the rights of the other parties
to the action.
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Last modified: May 25, 2011