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must respect the State court’s final judgment of divorce under
the Full Faith and Credit Clause contained in Article IV of the
U.S. Constitution. In conjunction with these arguments,
petitioner avers that he should be permitted to maintain the
present action as a logical extension of the Court’s holdings in
cases such as King v. Commissioner, supra, and Corson v.
Commissioner, supra.
The cases that petitioner cites in support of the
proposition that he should be permitted to maintain this action
concern section 6015(h)(2) (formerly section 6015(g), see supra
note 6), which provides:
SEC. 6015(h). Regulations.--The Secretary shall
prescribe such regulations as are necessary to carry
out the provisions of this section, including--
* * * * * * *
(2) regulations providing the opportunity for an
individual to have notice of, and an opportunity to
participate in, any administrative proceeding with
respect to an election made under subsection (b) or (c)
by the other individual filing the joint return.
In Corson v. Commissioner, supra, the taxpayers filed with the
6(...continued)
(2) 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.
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Last modified: May 25, 2011