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treat Mrs. Vetrano's election of relief under section 6015
as an amendment to the petition placing section 6015 at
issue in these proceedings. Cf. Corson v. Commissioner,
114 T.C. 354, 363-364 (2000); Charlton v. Commissioner,
114 T.C. 333, 338-339 (2000).
The first issue for decision in this Supplemental
Opinion is Mrs. Vetrano's request to withdraw, without
prejudice, the issue of whether she is entitled to relief
from joint and several liability under section 6015. By
asking to withdraw this issue "without prejudice", it is
evident that Mrs. Vetrano wants to preserve her right to
elect relief under section 6015(b) or (c) at a later time.
In considering Mrs. Vetrano's request, we note section
6015(g)(2), which provides as follows:
Res judicata.-–In the case of any election
under subsection (b) or (c), if a decision of a
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 court determines that the
individual participated meaningfully in such
prior proceeding.
The above provision prescribes the effect that a final
court decision for a particular taxable year will have on
a subsequent election by the taxpayer under subsection (b)
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Last modified: May 25, 2011