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On July 18, 2002, the Secretary issued published regulations
which are applicable to all elections or requests for relief
filed on or after such date.10 See sec. 1.6015-9, Income Tax
Regs. Those regulations provide with respect to section
6015(g)(2) that “A requesting spouse has not meaningfully
participated in a prior proceeding if, due to the effective date
of section 6015, relief under section 6015 was not available in
that proceeding.” Sec. 1.6015-1(e), Income Tax Regs. The
legislative history also indicates that a spouse may elect
section 6015 relief without regard to whether he or she has
previously been denied relief under former section 6013(e). See
H. Conf. Rept. 105-599, supra at 251, 1998-3 C.B. at 1005.
Although section 6015(g)(2) and the regulations refer only
to res judicata, we believe the same logic applies in the case of
a closing agreement entered into before the effective date of
section 6015. We recognize the similarities that exist with
respect to closing agreements and the doctrine of res judicata.11
10The final regulations were issued after the briefs in this
case were filed. See 67 Fed. Reg. 47278 (July 18, 2002). For
this reason, many of petitioner’s arguments rely upon the
proposed regulations. See secs. 1.6015-1 to 1.6015-9, Proposed
Income Tax Regs., 66 Fed. Reg. 3888 (Jan. 17, 2001).
11Under the doctrine of res judicata, or claim preclusion, a
judgment on the merits in a prior suit bars a second suit which
involves the same parties and is based on the same cause of
action. Meier v. Commissioner, 91 T.C. 273, 282 (1988). The
parties to the prior suit are bound by every matter that was or
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