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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.
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