John Maier III - Page 11

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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              

                    (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