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Contrary to petitioners’ initial argument, we conclude that
a claim for equitable relief under section 6015(f) is subject to
the application of the doctrine of res judicata as delineated in
section 6015(g)(2). In Fernandez v. Commissioner, 114 T.C. 324,
330-331 (2000), in the context of a discussion regarding our
jurisdiction to review claims for equitable relief under section
6015(f), we observed:
Section 6015(f) provides an additional opportunity
for relief to those taxpayers who do not otherwise meet
the requirements of subsection (b) or (c).
Specifically, section 6015(f) provides that if, taking
into account all the facts and circumstances, it is
inequitable to hold the individual liable for any
unpaid tax or any deficiency (or any portion of
either), and relief is not available to such individual
under subsection (b) or (c), the Secretary may relieve
such individual of such liability. Section 6015(f)
does not require an affirmative election for relief as
do subsections (b) and (c). We interpret this to mean
that section 6015(f) provides an additional opportunity
for relief to those individuals who elect relief under
subsection (b) or (c) but do not meet one or more of
the respective requirements of those subsections. In
fact, a prerequisite for relief under section 6015(f)
is that relief is not available under section 6015(b)
or (c). See sec. 6015(f)(2). * * *
Consistent with the foregoing, a claim for equitable relief
under section 6015(f) is subordinate and ancillary to a claim for
relief under section 6015(b) or (c). Given the secondary nature
of such claims, an express reference in subsection (g)(2) to a
claim for equitable relief under section 6015(f) is not necessary
to bring those claims within the purview of subsection (g)(2).
Simply put, as a subordinate and ancillary claim, a claim for
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