Victoria Rae Moore - Page 14

                                       - 14 -                                         
          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.                       

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14

Last modified: November 10, 2007