OPINION
HOLMES, Judge:
Suzanne Vance Fain filed this case when the Commissioner refused to grant her innocent spouse relief from her unpaid tax liability for 1999. Her case was already on a trial calendar when the Commissioner's counsel realized that the IRS had not notified her husband of his right to intervene. That turned out to be impossible—he was dead.
We are called to plug a small but noticeable gap in the tax law—is a...
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