- 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 NextLast modified: November 10, 2007