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Section 6015(g)(2)
Section 6015(g)(2) provides:
SEC. 6015. RELIEF FROM JOINT AND SEVERAL LIABILITY ON
JOINT RETURN.
* * * * * * *
(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
apply if the court determines that the individual par-
ticipated meaningfully in such prior proceeding.
The principal dispute between the parties under section
6015(g)(2) is whether petitioner participated meaningfully in the
case for the taxable years at issue.22 In support of petitioner’s
position that she did not participate meaningfully in that case,
she argues:23
22In addition to disputing whether petitioner participated
meaningfully in the case for the taxable years at issue, peti-
tioner argues that “By its very language, Section 6015(g)(2) is
inapplicable to actions under Section 6015(f), being only appli-
cable to ‘elections under subsections (b) and (c)’. See Section
6015(g)(2).” We reject petitioner’s argument. The Court has
held that sec. 6015(g)(2) applies to claims for relief under sec.
6015(b) and (c) as well as sec. 6015(f). Thurner v. Commis-
sioner, 121 T.C. 43, 51-52 (2003).
23Throughout petitioner’s briefs, petitioner relies on,
inter alia, final regulations issued under sec. 6015 that are
applicable for elections under sec. 6015(b) and (c) or requests
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