T.C. Memo. 2007-86
UNITED STATES TAX COURT
DIANE C. LINCIR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10138-04. Filed April 11, 2007.
P and her former spouse were parties to earlier
litigation in this Court in which P stipulated she was
not entitled to relief under former sec. 6013(e),
I.R.C. 1986. After this stipulation was filed and
before this Court issued its first opinion in the
earlier litigation, the Congress enacted sec. 6015(b)
and (c), I.R.C. 1986, which provides avenues of relief
that were not available under the former statute. The
Congress also enacted sec. 6015(g)(2), I.R.C. 1986,
which provides that a final court decision “shall be
conclusive” except as to qualification for relief under
sec. 6015(b) or (c), but that the exception applies
only if both of the following apply: (1) The relief
was not an issue in the proceeding that resulted in the
final court decision and (2) the court does not
determine that “the individual participated
meaningfully” in the proceeding that resulted in the
final court decision.
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Last modified: November 10, 2007