Assertion: requesting spouse | /r/CapableOf | petition the u.s. tax court
Facets:
value: by law
type: OTHER
Source sentences:
text: If relief is denied in part or in full, and the requesting spouse petitions the U.S. Tax Court, the non-requesting spouse, by law, will be given the opportunity to become a party in that proceeding.
text: If relief was denied and the requesting spouse petitioned the U.S. Tax Court, the non-requesting spouse, by law, was given the opportunity to be a party in that proceeding.