Michael Alan Swanson, Petitioner, and Judith N. Swanson, Intervenor - Page 5

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          deficiency.   Accordingly, on May 6, 2002, respondent assessed              
          the determined deficiency.                                                  
               On September 24, 2002, petitioner requested a collection due           
          process hearing; however, his request was denied as untimely.               
          Petitioner did subsequently receive an equivalent hearing.                  
               Petitioner filed a Form 8857, Request for Innocent Spouse              
          Relief, on April 30, 2004.  On November 16, 2004, the Internal              
          Revenue Service’s Examination Division denied petitioner’s claim            
          for relief under section 6015(b), (c), and (f).  Although                   
          petitioner appealed to respondent’s Office of Appeals, a notice             
          of determination was sent to petitioner on February 14, 2005.               
          The notice denied petitioner relief from joint liability for the            
          taxable year 1999.                                                          
               Intervenor filed a Form 8857 on July 28, 2002.  That request           
          was subsequently denied.  On November 26, 2003, a notice of                 
          determination was sent to intervenor.  Intervenor did not take              
          any action with respect to that notice.                                     
               Respondent, pursuant to Rule 325 and King v. Commissioner,             
          115 T.C. 118 (2000), served notice of this proceeding on                    
          intervenor.  Intervenor filed a notice of intervention on August            
          30, 2005.  She was not present at trial, but was represented by             
          counsel.  Intervenor filed a motion to dismiss at trial.  In her            
          motion, intervenor contends that petitioner’s claim for innocent            
          spouse relief should be dismissed because she never signed the              






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