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F. Respondent’s Motions for Summary Judgment
As indicated, respondent maintains that he is entitled to
judgment in these cases as a matter of law. Respondent avers
that petitioners are not eligible for relief from joint and
several liability under section 6015 for 1980 because their taxes
for that year were paid in full as of May 4, 1992--a date prior
to the effective date of section 6015. Respondent also contends
that petitioners are barred from claiming relief from joint and
several liability for the taxable years 1981, 1990, and 1992
under the doctrine of res judicata. In particular, respondent
asserts that petitioners’ claims are barred because they failed
to raise such claims in the earlier District Court collection
action.
Petitioners filed Objections to respondent’s Motions for
Summary Judgment. Both petitioners submitted affidavits along
with their Objections. Petitioner Scott P. Thurner’s affidavit
states in pertinent part:
2. All matters in any way relating to the disputes
between my family and the Internal Revenue Service,
prior to my wife’s decision to pursue Innocent
Spouse Relief, was handled exclusively by myself.
* * * * * * *
7. The only thing my wife did during the * * *
[District Court collection action] was to sign the
necessary documents in the places that I directed her
to sign.
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