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reopening the “claim of liability or non-liability relating to a
particular tax year”, in the instant case, 1978 through 1982.
Commissioner v. Sunnen, 333 U.S. at 598; Vetrano v. Commissioner,
116 T.C. 272, 280 (2001). In particular, for these purposes it
would not matter that the innocent spouse claim in the 1989 case
was resolved by the parties’ stipulation rather than by the
Court’s holding on the merits.
The 1998 Act revised the innocent spouse rules to provide
avenues for relief that were not available under the former
statute, provided for elections to claim certain kinds of relief,
gave jurisdiction to this Court “to determine the appropriate
relief available to the individual under this section” (sec.
6015(e)(1)(A)), and repealed former section 6013(e). Newly
enacted section 6015(e)(3) provided as follows:
(3) Applicable rules.--
(A) Allowance of credit or refund.-–Except as
provided in subparagraph (B), notwithstanding any other
law or rule of law (other than section 6512(b), 7121,
or 7122), credit or refund shall be allowed or made to
the extent attributable to the application of this
section.
(B) Res judicata.–-In the case of any election
under subsection (b) or (c), if a decision of the Tax
Court in any prior proceeding for the same taxable year
has become final, such decision shall be conclusive
except with respect to the qualification of the
individual for relief which was not an issue in such
proceeding. The exception contained in the preceding
sentence shall not apply if the Tax Court determines
that the individual participated meaningfully in such
prior proceeding.
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Last modified: November 10, 2007