Summary
In the Van Arsdalen v. Commr. case, the petitioner filed with the Tax Court a petition for determination of relief from joint and several liability on a joint return. The Tax Court held that neither Section 6015 nor Rule 325, Tax Court Rules of Practice and Procedure, precludes a nonelecting spouse from intervening in a proceeding before the Court for the purpose of supporting the electing spouse's claim for relief. The Court held further that the petitioner's motion to strike will be granted in that the restrictive language in the IRS' notice is deemed stricken, and the former spouse's notice of intervention will be filed.
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Extract
Diana Van Arsdalen, F.K.A. Diana Murray, Petitioner V. Commissioner of Internal Revenue, Respondent
Docket No. 1195-04. Filed July 22, 2004.
P filed with the Court a petition for determination of relief from joint and several liability on a joint return. R issued to P's former spouse (M) a notice of filing petition and right to intervene (the notice). See Rule 325, Tax Court Rules of Practice and Procedure. P filed with the Court a motion to strike the notice insofar as the notice stated that M would be permitted to intervene solely to challenge P's entitlement to relief under sec. 6015, I.R.C. M lodged with the Court a notice of intervention which stated that M intended to support P's claim for relief under sec. 6015(f), I.R.C. R opposed P's motion to strike. Held, neither sec. 6015, I.R.C., nor Rule 325, Tax Court Rules of Practice and Procedure, precludes a nonelecting spouse from intervening in a proceeding before the Court for the purpose of supporting the electing spouse's claim for relief. Held, further, P's motion to strike wil...See the full content of this document
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