Jeanne M. Trent - Page 11

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               participated in a prior proceeding if, due to the                      
               effective date of section 6015, relief under section                   
               6015 was not available in that proceeding.  Also, any                  
               final decisions rendered by a court of competent                       
               jurisdiction regarding issues relevant to section 6015                 
               are conclusive and the requesting spouse may be                        
               collaterally estopped from relitigating those issues.                  
          Although not by its terms applicable to petitioner’s request for            
          relief, the regulation sets forth a rule that appropriately                 
          should apply in this case.  In view of the uncertainty of the law           
          at the time of the meeting between petitioner and McClellan, this           
          case presents the type of special circumstances that may overcome           
          the bar of res judicata.  See generally Montana v. United States,           
          440 U.S. 147, 153-155 (1979); Commissioner v. Sunnen, 333 U.S.              
          591 (1948); Worcester v. Commissioner, 370 F.2d 713 (1st Cir.               
          1966), affg. in part, vacating in part, and remanding T.C. Memo.            
          1965-199.  Because petitioner was precluded by an apparent                  
          misunderstanding on her part and on the part of the Appeals                 
          officer from raising her claim to relief from joint liability in            
          the prior proceeding, we hold that she is not barred by section             
          6015(g) from equitable relief under section 6015(f).  In view of            
          respondent’s concession that she is entitled to such relief if we           
          so hold, we need not address her entitlement to relief under                
          section 6015(b) or (c).                                                     
          Restrictions on Collection Activity Under Section 6015(e)(1)(B)             
               Petitioner argues that the Commissioner incorrectly “levied”           
          petitioner’s refunds and credits for tax years 1999, 2000, and              

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