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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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