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joint and several liability in certain circumstances if neither
section 6015(b) nor (c) is available.
The doctrine of res judicata, however, may preclude a
taxpayer from obtaining relief under section 6015. The judicial
doctrine of res judicata provides that when a court of competent
jurisdiction enters a final judgment on the merits of a cause of
action, the parties to the action are bound “not only to every
matter which was offered and received * * * but as to any other
admissible matter which might have been offered for that
purpose.” Commissioner v. Sunnen, 333 U.S. 591, 597 (1948); see
Wooten v. Commissioner, T.C. Memo. 2003-113. 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).
With regard to claims for relief from joint and several
liability, section 6015(g)(2) provides in pertinent part:
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
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