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proceeding to elect relief under section 6015(b) or (c), as
long as the individual's qualification for relief under
section 6015(b) or (c) was not an issue in the prior court
proceeding.
Petitioners raised Mrs. Vetrano's qualification for
relief under both section 6015(b) and (c) as an issue in
this proceeding. Section 6015(g)(2) governs the effect
that a final decision in this case will have on a later
election by Mrs. Vetrano under section 6015(b) or (c).
We have no authority to override section 6015(g)(2) or
vary its terms. Thus, we have no authority to grant
Mrs. Vetrano's request for leave to withdraw her election
under section 6015 as an issue in this case "without
prejudice". Accordingly, we consider Mrs. Vetrano's
election of relief from joint and several liability under
section 6015. Moreover, the concerns about judicial
economy as expressed by Congress in the legislative
history, the Consolidated Appropriations Act, 2001, quoted
above, and fairness to the parties support our reaching the
issue on the merits.
In making her election under section 6015,
Mrs. Vetrano did not limit the election to subsection (b)
or subsection (c). We shall treat it as an election under
both subsections. The second issue in this Supplemental
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