Magdalena Pacheco - Page 9




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         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.               







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