- 15 -
after the decision had been entered. Petitioner, however, did
not raise relief under subsection (c) during the prior
proceeding.
Whether Petitioner Participated Meaningfully in the Prior
Proceeding
Petitioner bears the burden of proving by a preponderance of
the evidence that she did not participate meaningfully in the
prior proceeding. See Monsour v. Commissioner, T.C. Memo. 2004-
190. At trial, petitioner’s counsel conceded that petitioner
participated meaningfully in the prior proceeding relating to
1995 and 1996 up to April of 2000, or about a month before the
death of Mr. Pacheco. Petitioner’s counsel argued that after
April of 2000, petitioner did not participate “meaningfully”
because the remaining actions that were required to conclude the
proceeding for 1995 and 1996 were ministerial.
Court cases have not clearly defined “meaningful
participation” in all respects. Huynh v. Commissioner, T.C.
Memo. 2006-180. Nevertheless, the Court has held that signing
Court documents and participating in settlement negotiations are
indicators of meaningful participation. Id.; Monsour v.
Commissioner, supra. It is not disputed that petitioner
communicated with respondent on numerous occasions in the prior
proceeding, in person and by phone, to discuss settlement and to
voluntarily sign court documents.
Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
Last modified: November 10, 2007