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by every matter that was or could have been offered and received
to sustain or defeat the claim. Commissioner v. Sunnen, 333 U.S.
591, 597 (1948); see Gustafson v. Commissioner, 97 T.C. 85, 91
(1991); Wooten v. Commissioner, T.C. Memo. 2003-113. The
doctrine of res judicata “serves to promote judicial economy and
the repose of disputes” by avoiding repetitious lawsuits.
Gustafson v. Commissioner, supra at 91. Because Federal income
taxes are determined on an annual basis, each year is a separate
cause of action, and res judicata is applied to bar subsequent
proceedings involving the same tax year. Commissioner v. Sunnen,
supra at 597-598; Calcutt v. Commissioner, 91 T.C. 14, 21 (1988).
Section 6015(g)(2) modifies the common law doctrine of res
judicata with regard to claims for relief from joint and several
liability. Section 6015(g)(2)3 provides in pertinent part:
SEC. 6015(g). Credits and Refunds.--
* * * * * * *
(2) Res judicata.--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
3 Sec. 313(a)(2)(A) of the Consolidated Appropriations Act
of 2001, Pub. L. 106-554, 114 Stat. 2763A-640 (2000),
redesignated former subsec. (g) as subsec. (h) and inserted after
subsec. (f) a new subsec. (g) (as quoted above). For a more
detailed discussion of the legislative history of sec.
6015(g)(2), see Vetrano v. Commissioner, 116 T.C. 272, 280
(2001).
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