- 4 - Commissioner (with certain exceptions) are barred from reopening that year. Hemmings v. Commissioner, 104 T.C. 221, 233 (1995). It has also been held that “the Tax Court’s jurisdiction, once it attaches, extends to the entire subject of the correct tax for the particular year.” Erickson v. United States, 159 Ct. Cl. 202, 309 F.2d 760, 767 (1962). An agreed or stipulated judgment is a judgment on the merits for purposes of res judicata. In re Baker, 74 F.3d 906, 910 (9th Cir. 1996); accord Erickson v. United States, supra at 768; Krueger v. Commissioner, 48 T.C. 824, 828-829 (1967); see also United States v. Intl. Bldg. Co., 345 U.S. 502, 503-506 (1953) (upholding res judicata effect of stipulated Tax Court decisions). Respondent argues that since petitioner could have claimed the benefits of section 6015 in the deficiency action for 1999 but did not, she is precluded from litigating the issue for 1999 in another action. Respondent recognizes the exception to the judicial doctrine of res judicata provided for in section 6015(g)(2) where the individual did not participate meaningfully in the prior proceeding. See Thurner v. Commissioner, 121 T.C. 43, 50 (2003); Vetrano v. Commissioner, 116 T.C. 272, 280 (2001). But respondent argues that the facts show that petitioner did meaningfully participate in the prior action and therefore does not qualify for the exception.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011