Victoria Rae Moore - Page 10

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          subject of a final court decision, such decision shall be                   
          conclusive unless the individual’s qualification for relief was             
          not an issue in the prior court proceeding and the individual did           
          not “participate meaningfully” in the prior proceeding.  In                 
          Vetrano v. Commissioner, supra at 278, we explained that                    
               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.                   
               * * *                                                                  
               Petitioner argues that her level of involvement in the prior           
          case was not “meaningful” for purposes of section 6015(g)(2)                
          because she:  (1) Was not well informed about section 6015                  
          relief, (2) was, at times, represented by counsel who were                  
          representing a large group of taxpayers; and (3) she followed Mr.           
          Moore’s advice to settle.  In effect, petitioner contends that              
          she was not involved in discussions about and/or that she was not           
          knowledgeable about law or procedure.                                       
               Section 1.6015-1(e), Income Tax Regs., provides:                       
                    (e) Res judicata and collateral estoppel.--A                      
               requesting spouse is barred from relief from joint and                 
               several liability under section 6015 by res judicata                   
               for any tax year for which a court of competent                        
               jurisdiction has rendered a final decision on the                      
               requesting spouse's tax liability if relief under                      
               section 6015 was at issue in the prior proceeding, or                  
               if the requesting spouse meaningfully participated in                  
               that proceeding and could have raised relief under                     
               section 6015.  A requesting spouse has not meaningfully                
               participated in a prior proceeding if, due to the                      

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Last modified: November 10, 2007