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Background
Petitioner and her former husband, Richard P. Kovitch, filed
a joint Federal income tax return for their tax year 2002. They
have since divorced. On April 7, 2005, respondent issued a
notice of deficiency to petitioner and Mr. Kovitch for 2002.
Petitioner timely filed a petition. The only issue raised in her
petition is whether she is entitled to relief from joint and
several liability pursuant to section 6015.2 Petitioner is not
challenging the underlying deficiency. Mr. Kovitch did not file
a petition.
Pursuant to Rule 325(a) and King v. Commissioner, 115 T.C.
118 (2000), respondent sent a timely notice of filing of petition
and right to intervene to Mr. Kovitch, who then filed a notice of
intervention. By filing his notice of intervention, Mr. Kovitch
became a party to this case. See sec. 6015(e)(4); King v.
Commissioner, supra. Shortly after Mr. Kovitch filed his notice
of intervention,3 he filed for bankruptcy.4 Mr. Kovitch’s
2 Unless otherwise indicated, all section references are to
the Internal Revenue Code for the year at issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
3 There is a question as to the timeliness of Mr. Kovitch’s
notice of intervention. Pursuant to Rule 325(b), a notice of
intervention should be filed “not later than 60 days after
service of the notice by the Commissioner of the filing of the
petition, unless the Court directs otherwise.” Mr. Kovitch
suggests that any delay may be due to his change of address, and
we note that he originally sent the notice of intervention to
respondent, who apparently forwarded it to the Court. Respondent
(continued...)
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Last modified: November 10, 2007