- 3 - 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 thePage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011