- 6 - at trial and does not otherwise participate in the resolution of his claim. Rule 149(a); Rollercade, Inc. v. Commissioner, 97 T.C. 113, 116-117 (1991). Additionally, Rule 123(d) states that “A decision rendered upon a default or in consequence of a dismissal, other than a dismissal for lack of jurisdiction, shall operate as an adjudication on the merits.” However, Rule 123(b) and (d) does not mention intervenors, and the Court does not enter a decision in respect of an intervening nonrequesting spouse. Rather, the decision that is entered with respect to section 6015 relief is one either granting or denying relief from joint liability to the requesting spouse. A nonrequesting spouse is given the right under section 6015(e)(4) to intervene in stand-alone actions involving section 6015 relief. Van Arsdalen v. Commissioner, 123 T.C. 135 (2004). Rule 325(a), Corson v. Commissioner, supra, and King v. Commissioner, supra, grant a nonrequesting spouse the right to intervene as a party and to litigate whether the Commissioner should grant section 6015 relief to a requesting spouse in a deficiency suit. As noted above, a nonrequesting spouse who intervenes as a party does not have rights superior to those of other parties and is subject to the Court’s Rules. Accordingly, an intervenor who properly has been notified of trial has no immunity from dismissal for failure to appear in Court when the case is called for trial. Although Rule 123(b) and (d) does notPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011