Elsie R. Garza - Page 3

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               Respondent determined deficiencies of $3,525 and $2,842 in             
          petitioner’s Federal income taxes for taxable years 2002 and                
          2003, respectively.  Petitioner does not challenge these                    
          deficiencies.  This case involves petitioner’s election to seek             
          relief from joint and several liability for Federal income taxes            
          for 2002 and 2003 under section 6015(b), (c), or (f).2                      
          Respondent determined that petitioner is not entitled to relief             
          under any of the aforementioned subsections of section 6015.  The           
          sole issue for decision is whether petitioner is entitled to                
          relief under section 6015(b), (c), or (f) for taxable years 2002            
          and 2003.                                                                   
               Some of the facts were stipulated.  Those facts, with the              
          annexed exhibits, are so found and are made part hereof.                    
          Petitioner’s legal residence at the time the petition was filed             
          was Fresno, California.                                                     

               2Prior to filing the petition in this case, petitioner                 
          participated in a case in which the Court decided that she and              
          her spouse were liable for deficiencies in taxes for 1999-2001.             
          See Garza v. Commissioner, T.C. Summary Opinion 2005-95.                    
          Petitioner meaningfully participated in that proceeding and did             
          not seek relief under sec. 6015 at that time.  Accordingly, the             
          Court granted respondent’s motion for partial summary judgment in           
          this case since the judicial doctrine of res judicata bars                  
          petitioner from requesting sec. 6015 relief for 1999-2001, the              
          years at issue in the prior proceeding.  Sec. 6015(g)(2); Huynh             
          v. Commissioner, T.C. Memo. 2006-180 (where a requesting spouse             
          meaningfully participated in a prior proceeding, did not seek               
          sec. 6015 relief at that time, and that proceeding’s decision has           
          become final, the requesting spouse is barred from seeking relief           
          for the years at issue in the prior proceeding).                            

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