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On November 21, 2001, while the 1989 case was still before
the Court of Appeals, petitioner filed with respondent a Form
8857, Request for Innocent Spouse Relief. At that time,
respondent had not yet begun collection activities against
petitioner, within the meaning of section 6015(c)(3)(B). On
April 14, 2004, respondent issued a Notice of Determination
denying the requested innocent spouse relief.
Discussion
I. The Setting
The matter before us in petitioner’s motion for partial
summary judgment is quite limited.
In the instant case’s answer, respondent relies on (1) the
doctrine of res judicata to bar any relief under section 6015,
(2) the doctrine of collateral estoppel to bar relitigation of
whether petitioner knew or had reason to know of substantial
understatements of tax for the years in the 1989 case, and (3)
the doctrine of collateral estoppel to bar relitigation of
whether it would be inequitable to hold petitioner jointly liable
for the deficiencies for the years in the 1989 case.
Thus the effect of our ruling on petitioner’s motion is to
set the parameters for further litigation on whether petitioner
is precluded from making claims under section 6015. The actual
claims under section 6015 have not yet been presented.
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Last modified: November 10, 2007