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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.
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