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every issue, including the innocent spouse issue,
to be resolved in single administrative and
judicial process. The bill clarifies the
intended time by permitting the election under
(b) and (c) to be made at any point after a
deficiency has been asserted by the IRS.
[Emphasis supplied.]
H. Conf. Rept. 106-1033, at 1023 (2000). Thus, Congress
expressed the view that taxpayers should be limited to a
single administrative and judicial process to resolve
issues under section 6015.
Before section 6015(g)(2) and its predecessor were
enacted, if a court decision had become final as to a
particular taxable year, the taxpayer could be barred under
the doctrine of res judicata from seeking relief from joint
and several liability in a later proceeding for the same
taxable year. See, e.g., United States v. Bryant, 15 F.3d
756, 758 (8th Cir. 1994); United States v. Shanbaum, 10
F.3d 305, 313-314 (5th Cir. 1994); United States v.
Helmick, 58 AFTR2d 86-5280, 86-1 USTC par. 9450 (M.D. Pa.
1986). See generally Commissioner v. Sunnen, 333 U.S. 591
(1948). This was true whether or not relief from joint and
several liability had been an issue in the prior court
proceeding. See United States v. Shanbaum, supra. Section
6015(g)(2) and its predecessor change the result that
obtained under prior law by permitting an individual who
had not participated meaningfully in the prior court
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