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subject of a final court decision, such decision shall be
conclusive unless the individual’s qualification for relief was
not an issue in the prior court proceeding and the individual did
not “participate meaningfully” in the prior proceeding. In
Vetrano v. Commissioner, supra at 278, we explained that
an individual who participated meaningfully in a court
proceeding is precluded from electing relief under
section 6015(b) or (c) for the same taxable year after
the decision of the court becomes final, whether or not
the individual's qualification for relief under section
6015(b) or (c) was an issue in the prior proceeding.
* * *
Petitioner argues that her level of involvement in the prior
case was not “meaningful” for purposes of section 6015(g)(2)
because she: (1) Was not well informed about section 6015
relief, (2) was, at times, represented by counsel who were
representing a large group of taxpayers; and (3) she followed Mr.
Moore’s advice to settle. In effect, petitioner contends that
she was not involved in discussions about and/or that she was not
knowledgeable about law or procedure.
Section 1.6015-1(e), Income Tax Regs., provides:
(e) Res judicata and collateral estoppel.--A
requesting spouse is barred from relief from joint and
several liability under section 6015 by res judicata
for any tax year for which a court of competent
jurisdiction has rendered a final decision on the
requesting spouse's tax liability if relief under
section 6015 was at issue in the prior proceeding, or
if the requesting spouse meaningfully participated in
that proceeding and could have raised relief under
section 6015. A requesting spouse has not meaningfully
participated in a prior proceeding if, due to the
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Last modified: November 10, 2007