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Four months after the Court entered the decision in the
deficiency action filed in the name of Thomas and petitioner,
petitioner filed a Form 8857 requesting relief for 1999.
On March 28, 2003, Circuit Judge Stanley J. Latreille of the
State of Michigan issued in favor of petitioner, and against
Thomas, an ex parte personal protection order that remains in
effect.
Discussion
Res Judicata
Respondent has moved for summary judgment because of the
prior decision entered in the deficiency action brought by
petitioner and Thomas. Respondent asks the Court to find that,
as a matter of law, petitioner is precluded from seeking relief
in this Court under section 6015 due to the judicial doctrine of
res judicata.
Under the doctrine of res judicata, when a court of
competent jurisdiction has entered a final judgment on the merits
in a cause of action, the parties to the action and those in
privity with them are bound as to every matter that was offered
and as to every matter that might have been offered in defense or
pursuit of the claim. Commissioner v. Sunnen, 333 U.S. 591, 597
(1948).
As a general rule, where the Tax Court has entered a
decision for a taxable year, both the taxpayer and the
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Last modified: May 25, 2011