Diane C. Lincir - Page 1

                                 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