- 12 - Petitioner engaged in a conversation about section 6015 with respondent’s counsel, but respondent’s counsel declined to provide petitioner with further advice about how and/or whether to proceed to amend her pleading to allege section 6015 relief. Petitioner also was being urged by Mr. Moore to resolve the case, and she took his advice. Petitioner contends that throughout the period that these cases were in controversy, she was not knowledgeable about law or procedure and that she may have been poorly represented by counsel5 and/or wrongly followed her husband’s advice. Under these circumstances we must decide whether petitioner’s participation was meaningful in the prior two cases so as to preclude her from seeking section 6015 relief in this stand-alone proceeding. Generally, with respect to the application of res judicata, the quality of advocacy and the actual knowledge of the litigants are not special circumstances in determining whether a prior judgment is a bar in subsequent litigation. See Jones v. United 5 The implication raised by petitioner was that the attorneys represented the interest of numerous partnership investors and that little attention was paid to petitioner’s individual issues. Although petitioner alludes to these conditions, the Court was not made privy to the actual discussions or relationship that petitioner had with her legal representatives, and these matters remain a matter of conjecture. For purposes of this motion for summary judgment, we assume, arguendo, that she was not adequately advised by her attorneys about sec. 6013(e) or sec. 6015.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 NextLast modified: November 10, 2007