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in such proceeding. The exception contained
in the preceding sentence shall not apply if
the court determines that the individual
participated meaningfully in such prior
proceeding.
Therefore, a requesting spouse cannot make an election under
section 6015(b) or (c) for any taxable year that is the subject
of a final court decision unless the requesting spouse’s
qualification for relief under section 6015(b) or (c) was not an
issue in the prior court proceeding and the requesting spouse did
not participate meaningfully in the prior proceeding. Vetrano v.
Commissioner, 116 T.C. 272, 278 (2001).
Section 1.6015-1(e), Income Tax Regs., imposes an additional
requirement for the application of section 6015(g)(2). The
requesting spouse must show that she could not have raised relief
under section 6015 in the prior proceeding. Id. Section 1.6015-
1(e), Income Tax Regs., provides:
(e) Res judicata and collateral estoppel.--A requesting
spouse is barred from relief from joint and several
liability under section 6015 by res judicata for any
tax year for which a court of competent jurisdiction
has rendered a final decision on the requesting
spouse’s tax liability if relief under section 6015 was
at issue in the prior proceeding, or if the requesting
spouse meaningfully participated in that proceeding and
could have raised relief under section 6015. * * *
Taxable years 1995 and 1996 are the subject of a final court
decision, and respondent agrees that petitioner’s qualification
for relief was not raised as an issue in the prior proceeding.
The parties dispute whether petitioner could have raised relief
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Last modified: November 10, 2007