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(1) In general.--In the case of an individual who
elects to have subsection (b) or (c) apply–-
(A) In general.--The individual may petition
the Tax Court (and the Tax Court shall have
jurisdiction) to determine the appropriate relief
available to the individual under this section if
such petition is filed during the 90-day period
beginning on the date on which the Secretary mails
by certified or registered mail a notice to such
individual of the Secretary's determination of
relief available to the individual.
Notwithstanding the preceding sentence, an
individual may file such petition at any time
after the date which is 6 months after the date
such election is filed with the Secretary and
before the close of such 90-day period.
* * * * * * *
(3) Applicable rules.--
(A) Allowance of credit or refund.-–Except as
provided in subparagraph (B), notwithstanding any
other law or rule of law * * *, credit or refund
shall be allowed or made to the extent
attributable to the application of subsection (b)
or (f).
(B) Res judicata.--In the case of any
election under subsection (b) or (c), if a
decision of the Tax Court in any prior proceeding
for the same taxable year has become final, such
decision shall be conclusive except with respect
to the qualification of the individual for relief
which was not an issue in such proceeding. The
exception contained in the preceding sentence
shall not apply if the Tax Court determines that
the individual participated meaningfully in such
prior proceeding.
* * * * * * *
(4) Notice to other spouse.–- The Tax Court shall
establish rules which provide the individual filing a
joint return but not making the election under
subsection (b) or (c) with adequate notice and an
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Last modified: May 25, 2011