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preponderance of the evidence that she did not meaningfully
participate in the prior proceedings. Huynh v. Commissioner,
T.C. Memo. 2006-180; Monsour v. Commissioner, T.C. Memo. 2004-
190.
A taxpayer who has filed a joint return may seek relief
from joint and several liability by following procedures
established in section 6015. Section 6015 may apply to a tax
liability that arose after July 22, 1998, and also to a tax
liability that arose on or before such date and remained unpaid
as of July 22, 1998. See Internal Revenue Service Restructuring
and Reform Act of 1998, Pub. L. 105-206, sec. 3201(g)(1), 112
Stat. 740; Vetrano v. Commissioner, 116 T.C. 272, 277 (2001).
The doctrine of res judicata provides that, when a court of
competent jurisdiction enters a final judgment in a cause of
action, the parties are bound “‘not only as to every matter which
was offered and received * * * but as to any other admissible
matter which might have been offered for that purpose.’”
Commissioner v. Sunnen, 333 U.S. 591, 597 (1948) (quoting
Cromwell v. County of Sac, 94 U.S. 351, 352 (1877)). The
doctrine also applies where the Court’s final decision was based
on an agreement between the parties. See United States v.
Bryant, 15 F.3d 756, 758 (8th Cir. 1994).
Section 6015(g)(2) provides that, in the case of an election
under section 6015(b) or (c) for any taxable year that is the
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Last modified: November 10, 2007