Victoria Rae Moore - Page 14
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take away from the fact that she was informed of section 6015
prior to settlement. The fact that petitioner was informed about
section 6015, participated in meetings with respondent’s counsel
and the Court, and voluntarily entered into a settlement makes
her participation “meaningful”.
Whether petitioner received good or bad advice from Mr.
Moore and/or her representatives does not obviate her knowledge
of the relief provisions or her opportunity to be well informed.
The exception to res judicata contained in section 6015(g)(2)
addresses the opportunity to raise and/or pursue the relief
afforded by section 6015. Petitioner participated and had that
opportunity. Her reasons for pursuing or not pursuing relief are
not dispositive under the statute, regulation, and case
Because petitioner materially participated in the prior two
cases involving the same tax years, same tax liabilities, and
same parties, she is barred from relitigating the question of
relief from those liabilities in this proceeding.
To reflect the foregoing,
An appropriate order and decision
will be entered granting respondent’s
Motion for Summary Judgment.
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Last modified: November 10, 2007