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in section 6015(g)(2) (under the 2000 Act).8 The statutory
language provides that “if a decision of a court * * * has become
final, such decision shall be conclusive”. Sec. 6015(g)(2)
(emphasis supplied). An exception is provided, but the statute
states that exception “shall not apply if the court determines
that the individual participated meaningfully in such prior
proceeding.” Id. (emphasis supplied).
Both sides focus on the following sentence in sec. 1.6015-
1(e), Income Tax Regs.: “A requesting spouse has not meaningfully
participated in a prior proceeding if, due to the effective date
of section 6015, relief under section 6015 was not available in
that proceeding.” See supra text at notes 6 and 7.
The regulation provides a partial definition of the
statutory language. Petitioner contends this partial definition
helps her cause and she qualifies for its benefits. Respondent
does not dispute the effectiveness of this partial definition to
help some innocent spouse claimants but contends that this
petitioner does not satisfy the requirements. Cf. Rauenhorst v.
Commissioner, 119 T.C. 157, 167-173 (2002); Automated Packaging
Systems, Inc. v. Commissioner, 70 T.C. 214, 225 (1978) (Chabot,
J., concurring).
8 So that “he that runs may read”, the Congress headed this
provision “Res judicata” in both the 1998 Act and the 2000 Act.
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