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The earlier litigation resulted in a decision that
became final. Lincir v. Commissioner, T.C. Memo. 1999-
98, supplemented 115 T.C. 293 (2000), affd. 32 Fed.
Appx. 278 (9th Cir. 2002). P filed the instant case
for innocent spouse relief under sec. 6015, I.R.C.
1986. P moves for partial summary judgment that she is
not barred from claiming innocent spouse relief even
though, for purposes of the instant motion only, P
concedes her meaningful participation in the earlier
proceeding, “within the meaning of I.R.C.
§6015(g)(2)”.
Held: P’s stipulated concession precludes her
entitlement to judgment as a matter of law, and so P’s
partial summary judgment motion is denied.
Michael D. Savage, for petitioner.
Michael R. Skutley, for respondent.
MEMORANDUM OPINION
CHABOT, Judge: This matter is before us on petitioner’s
motion under Rule 1211 for partial summary judgment that
petitioner is permitted to claim relief under section 60152 for
1978 through 1982, because relief under that section was not
available to her when she litigated income tax deficiencies for
the same years in a prior case in this Court.
1 Unless indicated otherwise, all Rule references are to the
Tax Court Rules of Practice and Procedure.
2 Unless indicated otherwise, all section references are to
sections of the Internal Revenue Code of 1986 as in effect for
proceedings commenced at the time the petition in the instant
case was filed.
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