- 8 -
unless the individual’s qualification for relief was not an issue
in the prior court proceeding and the individual did not
participate meaningfully in the prior proceeding. In Vetrano v.
Commissioner, supra at 278, the Court stated:
an individual who participated meaningfully in a court
proceeding is precluded from electing relief under
section 6015(b) or (c) for the same taxable year after
the decision of the court becomes final, whether or not
the individual’s qualification for relief under section
6015(b) or (c) was an issue in the prior proceeding.
Petitioner filed a petition for redetermination of the 1994
liability with the Court. She then met with the Appeals officer
to discuss her case. She personally participated in the meetings
with the Appeals officer, and she conceded at trial that she
signed the decision document freely and voluntarily.
Petitioner testified that she raised the issue of relief
from joint and several liability with the Appeals officer and
that the Appeals officer declined to consider the issue at that
time. Relying on statements by the Appeals officer, petitioner
argues that section 6015 relief was not an issue in the first
proceeding. She argues that her level of involvement in the
prior case was not “meaningful” for purposes of section
6015(g)(2) because she was not represented by counsel, was not
involved in discussions of law or procedure, and was not
knowledgeable about law or procedure.
The quality of advocacy and the actual knowledge of the
litigants are not special circumstances in determining whether a
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011