Jeanne M. Trent - Page 7

                                        - 7 -                                         
          relief is not available under section 6015(b) or (c), an                    
          individual may seek equitable relief under section 6015(f).                 
          Res Judicata Under Section 6015(g)(2)                                       
               The judicial doctrine of res judicata provides that, when a            
          court of competent jurisdiction enters a final judgment in a                
          cause of action, the parties are bound “not only as to every                
          matter which was offered and received * * * but as to any other             
          admissible matter which might have been offered for that                    
          purpose.”  Commissioner v. Sunnen, 333 U.S. 591, 597 (1948).                
          Because Federal income taxes are determined on an annual basis,             
          each year is a separate cause of action, and res judicata is                
          applied to bar subsequent proceedings involving the same tax                
          year.  See id. at 597-598; Calcutt v. Commissioner, 91 T.C. 14,             
          21 (1988).  The doctrine applies to judgments even where the                
          Court’s final decision was based on an agreement between the                
          parties.  See United States v. Bryant, 15 F.3d 756, 758 (8th Cir.           
          1994) (citing United States v. Intl. Bldg. Co., 345 U.S. 502, 505           
               Respondent argues that petitioner is barred from raising the           
          issue of section 6015 relief based on her prior participation in            
          a Tax Court proceeding regarding the 1994 liability.  Section               
          6015(g)(2) provides that, in the case of an election under                  
          section 6015(b) or (c) for any taxable year that is the subject             
          of a final court decision, such decision shall be conclusive                

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011