- 20 -
115 T.C. 255, 257 n.2 (2000), affd. 276 F.3d 1269 (11th Cir.
2001); Jasionowski v. Commissioner, 66 T.C. 312, 318 (1976).
Petitioner was advised by counsel in the 1989 case and is advised
by counsel in the instant case. We do not see any special
circumstances that would warrant us, sua sponte, to relieve any
party in the instant case from the effects of the “meaningfully
participated” stipulation.
Thus, however we resolve the legal questions, the effect of
the stipulation is that petitioner “participated meaningfully” in
the 1989 case, within the meaning of section 6015(g)(2), the
controlling statute.
In Vetrano v. Commissioner, 116 T.C. at 278, we described
the effect of section 6015(g)(2)’s general rule as follows:
The above provision prescribes the effect that a final
court decision for a particular taxable year will have
on a subsequent election by the taxpayer under
subsection (b) or (c) of section 6015 for the same
taxable year. By its terms, an individual cannot make
an election under section 6015(b) or (c) for any
taxable year that is the subject of a final court
decision, unless the individual’s qualification for
relief under section 6015(b) or (c) was not an issue in
the prior court proceeding and the individual did not
participate meaningfully in the prior proceeding. See
sec. 6015(g)(2). Stated differently, an individual who
participated meaningfully in a court proceeding is
precluded from electing relief under section 6015(b) or
(c) for the same taxable year after the decision of the
court becomes final, whether or not the individual’s
qualification for relief under section 6015(b) or (c)
was an issue in the prior proceeding. See sec.
6015(g)(2).
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