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not intend to restrict the availability of section 6015 relief in
the case of a closing agreement entered into before its effective
date. We hold that a closing agreement entered into before the
effective date of section 6015 does not preclude the assertion of
a claim for relief under that section, provided the tax liability
or liabilities arising from the closing agreement remain unpaid
as of July 22, 1998.
In the instant case, a portion of petitioner’s 1982 and 1983
tax liabilities was assessed pursuant to the closing agreement
that she signed. The closing agreement was signed at a time when
section 6015 relief was unavailable, and her tax liabilities
remained unpaid as of July 22, 1998. In those circumstances, we
hold that the closing agreement does not preclude petitioner from
asserting a claim for relief under section 6015.
Respondent also contends on brief that the doctrines of res
judicata and collateral estoppel preclude petitioner from
asserting relief under section 6015. He relies upon the decision
of the Court of Appeals for the Ninth Circuit in Hopkins v.
United States (In re Hopkins), 146 F.3d 729 (9th Cir. 1998).
However, as we stated above, the Court of Appeals in that case
addressed petitioner’s claim for relief under former section
6013(e), which, except for some similarities in section 6015(b),
was far more restrictive than relief under section 6015. That
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