Marianne Hopkins - Page 2

                                        - 2 -                                         
               signed precludes her assertion of a claim for relief                   
               under sec. 6015, I.R.C.  R also argues that the                        
               doctrines of res judicata and collateral estoppel                      
               preclude her assertion of a claim for relief under that                
               section.                                                               
                    Held:  P is not precluded from claiming sec. 6015,                
               I.R.C., relief because of her closing agreement.  Sec.                 
               6015, I.R.C., was enacted in 1998 in order to provide                  
               additional relief to taxpayers who had filed joint                     
               income tax returns.  Sec. 6015, I.R.C., was made                       
               applicable to any tax remaining unpaid as of July 22,                  
               1998.  P signed the closing agreement in 1988, 10 years                
               before the enactment of sec. 6015, I.R.C.  Thus, when P                
               signed the closing agreement, she never had the                        
               opportunity to request relief under sec. 6015, I.R.C.,                 
               with regard to her 1982 and 1983 joint and several tax                 
               liabilities.                                                           
                    Held, further, the doctrines of res judicata and                  
               collateral estoppel do not preclude P’s claim for sec.                 
               6015, I.R.C., relief.                                                  
                                                                                     
               Sandra G. Scott, for petitioner.                                       
               Thomas M. Rohall, for respondent.                                      


               RUWE, Judge:  The issue for decision is whether a closing              
          agreement entered into under section 71211 precludes the                    
          assertion of a claim for relief from joint and several liability            
          under section 6015 where petitioner signed the closing agreement            
          before the effective date of section 6015.  We hold that it does            
          not.                                                                        



               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code as amended.                                       




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011