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Relief and Health Care Act of 2006, this Court has jurisdiction
over this case to review the Commissioner’s determination under
section 6015(f).
Intervenor, as the nonelecting spouse, had the right to
intervene in this proceeding by filing a notice of intervention.
Sec. 6015(e)(4); Rule 325; Corson v. Commissioner, 114 T.C. 354,
364-365 (2000). By exercising that right, intervenor became a
party to this case. Tipton v. Commissioner, 127 T.C. 214, 217
(2006). An intervenor, however, “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”. Id. An intervenor who has
been properly notified of trial has no immunity from dismissal
for failure to appear in Court when the case is called for trial.
Id. at 218. This Court may dismiss an intervenor for failure to
prosecute. Id.
On May 17, 2005, this Court served on the parties, including
intervenor, a notice setting case for trial at the session of the
Court commencing in Boston, Massachusetts, on October 17, 2005.
When the case was called from the calendar on October 17, 2005,
respondent’s and petitioner’s counsels appeared and filed a
stipulation of settled issues between petitioner and respondent.
Intervenor, however, failed to appear, did not notify the Court
in advance that he was unable to appear, did not move for a
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