- 8 -
proceeding; and (3) petitioner could have raised relief under
section 6015 in the prior proceeding.
Since the stipulated decision entered in the prior
proceeding did not include 1997, section 6015(g)(2) does not bar
petitioner’s claim for relief under section 6015(c) from joint
and several liability for 1997.
Application of Section 6015(g)(2) to 1995 and 1996
Under section 6015, the requesting spouse bears the burden
of proof except where that section otherwise provides. See Rule
142(a); Alt v. Commissioner, 119 T.C. 306, 311 (2002), affd. 101
Fed. Appx. 34 (6th Cir. 2004); Jonson v. Commissioner, 118 T.C.
106, 113 (2002), affd. 353 F.3d 1181 (10th Cir. 2003); see also
sec. 6015(c)(3)(A)(ii), (C), (d)(3)(C). Section 6015 does not
provide that the Commissioner bears the burden of proof under
section 6015(g)(2). Monsour v. Commissioner, T.C. Memo. 2004-
190. The requesting spouse therefore bears the burden of proof
under section 6015(g)(2). Huynh v. Commissioner, T.C. Memo.
2006-180.
The doctrine of res judicata may preclude a requesting
spouse from obtaining relief under section 6015. See sec.
6015(g)(2). Generally, where a court of competent jurisdiction
enters a final judgment on the merits of a cause of action, the
parties to the action are bound by every matter that was or could
have been offered and received to sustain or defeat the claim.
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: November 10, 2007