Victoria Rae Moore - Page 8

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          She resolved the cases at the urging of Mr. Moore, but was                  
          informed about the possibility of relief as an “innocent spouse”.           
          With that factual background, this case is ripe for resolution by           
          means of summary judgment.  Petitioner has made no allegations or           
          showing that the facts are materially different from those                  
          presented by respondent in his summary judgment motion.  See Reid           
          v. Sears, Roebuck & Co., 790 F.2d 453, 459-460 (6th Cir. 1986);             
          see also Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 249-250             
          Res Judicata                                                                
               Respondent contends that petitioner is barred under the                
          principles of res judicata from seeking relief from joint and               
          several liability under section 6015.  There is no question that            
          petitioner’s claim for relief in this case involves the same                
          taxable years and liabilities as the deficiency suits.  There is            
          also no question that the parties are the same in this proceeding           
          as in the prior two and that the decisions in the prior                     
          proceedings are final.                                                      
               The only question concerns whether the exception to the                
          principle of res judicata contained in section 6015(g)(2)                   
          applies.  Section 6015(g)(2) provides that res judicata does not            
          apply if qualification of the individual for relief was not an              
          issue in the prior proceeding and if the individual did not                 
          participate meaningfully.  It is petitioner’s burden to show by a           

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