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apply if the court determines that the individual
participated meaningfully in such prior proceeding.
As we pointed out in Vetrano v. Commissioner, 116 T.C. 272,
280 (2001), under common law principles of res judicata, a
taxpayer who was a party to a prior proceeding for the same
taxable year would be barred from seeking relief from joint and
several liability whether or not the claim had been raised as an
issue in the prior proceeding. Section 6015(g)(2) alters that
result by providing:
an individual cannot make an election under section
6015(b) or (c) for any taxable year that is the subject
of a final court decision, unless the individual’s
qualification for relief under section 6015(b) or (c)
was not an issue in the prior court proceeding and the
individual did not participate meaningfully in the
prior proceeding. * * * [Vetrano v. Commissioner,
supra at 278.]
Petitioners assert that respondent’s reliance on the
doctrine of res judicata in these cases is misplaced. First,
petitioners maintain that section 6015(g)(2) expressly limits the
application of res judicata to claims for relief under section
6015(b) and (c), and, therefore, they are not barred from
asserting that they are entitled to equitable relief under
subsection (f). Second, petitioners argue that respondent has
failed to prove that petitioners (particularly petitioner
Yvonne E. Thurner) participated meaningfully in the District
Court collection action within the meaning of section 6015(g)(2).
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