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joint and several liability under section 6015 in this stand-
alone proceeding. Respondent moved for summary judgment,
contending that petitioner is barred under the principles of res
judicata from relitigating these same tax years.
Summary Judgment
Summary judgment is appropriate if there is no genuine issue
of material fact and a decision may be rendered as a matter of
law. Rule 121(b); Fla. Peach Corp. v. Commissioner, 90 T.C. 678,
681 (1988). In this case there is no apparent disagreement about
the material facts and circumstances in the controversy.
Although petitioner contends that she did not fully understand
the legal nuances and some of the procedural aspects of the
deficiency suits, there is no disagreement about what occurred.
Petitioner was informed about section 6015 and the need to amend
her pleadings prior to the time that she agreed to settle the
joint income tax liabilities for the years under consideration.
Respondent’s counsel had referenced the potential for section
6015 relief, and petitioner was sent a copy of the statute.
Petitioner does not deny those facts, but instead she contends
that she did not fully understand the legal or procedural
nuances.
Her lack of understanding did not keep her from raising a
claim for relief in the prior Tax Court cases. She understood
that relief was available when she settled the income tax cases.
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