- 36 -
Mr. Monsour a return for each of the taxable years at issue and
was jointly and severally liable for the tax shown due in each of
those returns and for any deficiency in, addition to, and penalty
on the tax for each of those years to which petitioner and Mr.
Monsour and respondent agreed and which the Court sustained in
the stipulated decision in the case for the taxable years at
issue.32
Based upon our examination of the entire record before us,
we find that petitioner has failed to carry her burden of estab-
lishing that she did not participate meaningfully in the case for
the taxable years at issue and that the stipulated decision in
that case, which did not grant petitioner relief from joint and
several liability, is not conclusive in the instant case. See
sec. 6015(g)(2). On that record, we hold that section 6015(g)(2)
precludes petitioner from the relief that she claims under sec-
tion 6015(b) and (f). See Thurner v. Commissioner, 121 T.C. 43,
51-52 (2003).
31(...continued)
nor the joint returns for the taxable years 1991, 1992, and 1993
support petitioner’s contention that the determinations relating
to petitioner’s law practice bank account were the only determi-
nations in the notice for the taxable years at issue that “af-
fected Petitioner directly”. We have found that respondent made
determinations in that notice of omitted income relating to the
joint bank accounts of petitioner and Mr. Monsour and relating to
petitioner’s separate bank account. At a minimum, such determi-
nations also “affected Petitioner directly”.
32See supra note 28.
Page: Previous 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 NextLast modified: May 25, 2011