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Section 6015(e)(4) grants the nonelecting spouse
(intervenor) some participatory entitlement in an action to
determine the electing spouse’s (petitioner’s) right to relief
from joint and several liability pursuant to section 6015. Rule
325; Corson v. Commissioner, 114 T.C. 354, 364-365 (2000). By
exercising that right, intervenor became a party to this case.4
Tipton v. Commissioner, 127 T.C. 214, 217 (2006). Therefore, in
light of intervenor’s opposition to petitioner’s being granted
relief, we shall proceed to examine the requirements of section
6015(c) to decide whether petitioner is entitled to relief under
this subsection.
As a prerequisite to relief under section 6015(c), the
requesting spouse must be legally separated or no longer married
to the nonrequesting spouse at the time the request for relief is
made. Sec. 6015(c)(3)(A)(i)(I). The request for relief under
section 6015(c) may be made at any time after a deficiency for
such year is asserted, but no later than 2 years after the date
on which the Commissioner has begun collection activities with
respect to the requesting spouse. Sec. 6015(c)(3)(B).
Petitioner and intervenor were divorced on September 23, 2004,
4 However, as the intervening party, intervenor may not
enlarge the issues or alter the nature of this proceeding. See
Tipton v. Commissioner, 127 T.C. 213, 217 (2006). This
proceeding concerns only whether petitioner is entitled to relief
from joint and several liability. We do not consider arguments
raised by intervenor regarding the underlying liability or his
entitlement to innocent spouse relief.
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Last modified: November 10, 2007