Magdalena Pacheco - Page 8




                                        - 7 -                                         
         Respondent subsequently amended his answer, without objection                
         from petitioner, to allege actual knowledge of the items giving              
         rise to the deficiencies for the years in issue.                             
                                     Discussion                                       
              Generally, married taxpayers may elect to file a joint                  
         Federal income tax return.  Sec. 6013(a).  After making the                  
         election, each spouse is jointly and severally liable for the                
         entire tax due.  Sec. 6013(d)(3).  Section 6015 provides,                    
         however, that a spouse may seek relief from joint and several                
         liability on a joint return under certain circumstances.                     
              A spouse (requesting spouse) may seek relief from joint and             
         several liability under section 6015(b), or if eligible, may                 
         allocate liability according to section 6015(c).  If relief is               
         not available under section 6015(b) or (c), the requesting spouse            
         may seek equitable relief under section 6015(f).  Sec.                       
         6015(f)(2); Butler v. Commissioner, 114 T.C. 276, 287-292 (2000).            
              Petitioner claims that she is entitled to relief from joint             
         and several liability under section 6015(c) for 1995, 1996, and              
         1997.  Respondent argues that petitioner’s claim for relief under            
         section 6015(c) with respect to 1995 and 1996 is barred by the               
         doctrine of res judicata by operation of section 6015(g)(2).                 
         Respondent contends that section 6015(g)(2) applies because:  (1)            
         The Court entered a final decision for 1995 and 1996 in the prior            
         proceeding; (2) petitioner participated meaningfully in the prior            







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