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or (c) of section 6015 for the same taxable year. By its
terms, an individual cannot make an election under section
6015(b) or (c) for any taxable year that is the subject of
a final court decision, unless the individual's qualifica-
tion for relief under section 6015(b) or (c) was not an
issue in the prior court proceeding and the individual did
not participate meaningfully in the prior proceeding. See
sec. 6015(g)(2). Stated differently, 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. See sec. 6015(g)(2).
Section 6015(g)(2) was originally enacted as section
6015(e)(3)(B) by RRA 1998 sec. 3201(a), and, as mentioned
above, became effective as to any liability for tax that
remained unpaid as of the date of enactment of that Act,
July 22, 1998. See RRA 1998 sec. 3201(g)(1). As
originally enacted, this provision was expressly applicable
only to decisions of this Court. See former sec.
6015(e)(3)(B), as enacted by RRA 1998. In considering
technical amendments to RRA 1998, Congress wanted to make
it clear that a petition for review by the Tax Court, as
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