- 14 -
1998, but remaining unpaid as of such date. RRA 1998 sec.
3201(g)(1), 112 Stat. 740.9 It is clear that Congress intended
section 6015 to be applied broadly and expansively to provide
relief for joint and several tax liabilities remaining unpaid as
of the effective date of section 6015. Considering Congress’s
purposes in enacting section 6015, we cannot construe Congress’s
failure to address the overall effect of closing agreements,
which were entered into before the effective date of section
6015, to indicate an intent to restrict section 6015 relief that
would otherwise be available in the absence of a closing
agreement.
Although Congress did not address the effect of closing
agreements in the situation presented here, it did address the
effect of a final decision in a prior court proceeding; i.e., the
effect of the doctrine of res judicata on the availability of
section 6015 relief. Section 6015(g)(2) provides:
In the case of any election under subsection (b) or
(c), if a decision of a court in any prior proceeding
for the same taxable year has become final, such
decision shall be conclusive except with respect to the
qualification of the individual for relief which was
not an issue in such proceeding. The exception
contained in the preceding sentence shall not apply if
the court determines that the individual participated
meaningfully in such prior proceeding.
9We recently construed this provision expansively to the
benefit of a requesting spouse in Washington v. Commissioner, 120
T.C. 137 (2003).
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 NextLast modified: May 25, 2011