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stipulated orally that petitioner “conceded the innocent spouse
issue under section 6013(e)”. See Lincir v. Commissioner, T.C.
Memo. 1999-98 n.3. This concession was embodied in a written
stipulation of settled issues in the 1989 case, filed on March
17, 1997.
Petitioner meaningfully participated in the 1989 case within
the meaning of section 6015(g)(2).4
On January 28, 1999, this Court decided in favor of the
Commissioner the issues decided in the lead cases; none of the
taxpayers in the lead cases appealed this Court’s decision. This
Court’s opinion in the 1989 case was filed thereafter on March
29, 1999. Lincir v. Commissioner, T.C. Memo. 1999-98. A dispute
arose regarding the computations under Rule 155 in the 1989 case;
this was resolved in favor of respondent. Lincir v.
Commissioner, 115 T.C. 293 (2000). Decision was entered October
2, 2000. Petitioner and Lincir appealed. This Court’s
determinations were affirmed. Lincir v. Commissioner, 32 Fed.
Appx. 278 (9th Cir. 2002).
After the trial and before this Court filed the first
opinion in the 1989 case, the Congress enacted the Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, 112 Stat. 685, hereinafter sometimes referred to as the
4 So stipulated. The parties further stipulate that this
stipulation “is made solely for purposes of the petitioner’s
motion for partial summary judgment and for no other purpose.”
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