T.C. Mem o. 2 01 6- 92

UNITED STAT ES TAX COURT
ADIL K. HIRAMANEK, Peti ti on er, AND KAMAL KAPADIA, Inte rv en orv. COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 14 48 5- 13
. Fi le d M ay 10 , 20 16
.
R d et erm in eda de fic ie nc y an d a n a ccuracy-rela te d p en al ty un de r I.R.C. s ec. 6 66 2( a) af te r ex am in in g areturn fi le d b y P an d h is ex -wif e, K, for 2 00 6. K fi le d ape ti ti on with t hi s C ou rt s eek in g re li ef fro m joi ntan d s ev eral li ab il ity un de r I.R.C. s ec. 6 01 5 a ndask in g fo r a de te rm in at io n t ha t s he was n otli ab le foran y de fic ie nc y

for20 06
. Befo re tria l o f K's ca se (Hira m an ekI), sh e an d R reac he d aset tl em en t in whi chth ey

ag reedth at , bec au se K hadsi gn edth e 2 00 6 re tu rn un de r du res s, i t was no t a jo in t re tu rnan d s he was n otli ab le forth e de fic ie nc y . As pa rt o f th e se tt le m en t, K wit hd rew h er re qu es t fo r rel ie f un de r I.R.C. s ec. 6 01 5. No twi th st an di ng th e se tt le m en t re ach ed by K an d R , th e Co urt co nduc te d atri al to de te rm in e whe th er K h ad si gn edth e 2 00 6 re tu rnun de r du res s an d fo un d t ha t s he ha d. P pa rti ci pa te d i n t he tri al as i nt erv en oran d p res en te d e vi de nc e. Whi le Hira m an ekI was p en di ng , P subm it te d h is ownreque st fo r rel ie f un de r I.R.C. s ec. 6 01 5 fo r 20 06 , whi chR de ni ed . P has no w pe ti ti on edforde te rm in at io n o f rel ie f fro m joi ntan d s ev eral li ab il it y . R h as m ov edforjud gm en t o n t he pl ead in gs .- 2 -

[* 2] Held : Be cau se th e Co urt i n Hi ram an ekI al lo wedP to pa rti ci pa te inth e tr ia l i n t ha t ca se ov er R's arg um en t tha t P c ou ldno t ch al le ng e K's c la im

of dur es s, jud ic ia l es to pp el do es no t p rev en t R fro m arg ui ng th atP is bo un d b y Hira m an ekI un de r co ll at eral es to pp el
. Held , furth er, und er co ll at eral est op pe l, P i s b ou ndby the Co urt's de te rm in at io n i n Hi ram an ekI th atK si gn edth e 2 00 6 re tu rn un de r du res s. Held , furth er, b ecau se P's 2 00 6 re tu rnwas n ota joi ntreturn, P ha s n o c la im

forrel ie f un de r I.R.C. s ec. 6 01 5 fo r th aty ear; R's m ot io n fo r jud gm en t o n t he pl ead in gs wil l b e g ran te d.

Adi l K. Hira m an ek , pro se. St ev enL. W al ke r, fo r in te rv en or . BryantW .H. Sm it h, fo r res po nd en t.

MEMORANDUM OPINION HALPERN, Ju dg e: Thi s ca se is be fo re u s o n ape ti ti on forde te rm in at io n o f rel ie f fro m

joi ntan d s ev eral li ab il it y un de r se ct io n 6 01 5 fo r pe ti ti on er's 20 06 ta xabl e y ear. Re sp on de ntha s m ov edforjud gm en t o n t he pl ead in gs pu rs ua ntto Ru le 12 0( a). Pet it io ne r ob jects to th e m ot io n. We m us t d eci de whet he r pe ti ti on er is bo un d b y

ou r de te rm in at io n i n Hi ram an ekv. Co m m is si on er (Hi ram an ekI), T.C.- 3 -

[* 3] Mem o. 2 01 1- 28 0, 2 01 1 WL 59 21 51 2, af f'dsub n om . Hiram an ekv. Hira m an ek(Hira m an ekII), 5 88 F. App 'x 6 81 (9t h C ir. 2 01 4) , cert . den ie d, 1 36 S. Ct . 16 7 (2 01 5) , th atth e 2 00 6 re tu rnpe ti ti on er fi le d wi th hi s ex -wif e, Kam al Kap ad ia , was n ota joi ntreturn b ecau se Ms . Kapa di a si gn editun de r du res s. As
ex pl ai ne d b el ow, we co nc lu de th at , un de r th e d oc tri ne of c ol late ral est op pe l, pe ti ti on er i s b ou ndby our de te rm in at io n i n Hi ram an ekI an d, co ns eque nt ly, he ha s no cla im to rel ie f un de r se ct io n 6 01 5. We will th eref or e g ran t re sp on de nt 's
m ot io n. Un le ss othe rwis e in di cat ed , all sec ti on refe ren ces are t o t he Int ern al Rev enue Co de ineffe ctfor20 06 , andall Ru le refe ren ces are t o t he Tax C ou rt Ru le s o f Prac ti ce an d P ro cedur e. Bac kg ro un d InApri l 2 00 7, p et it io ne r an d M s. Kap ad iafil eda Fed eral in co m e ta x re tu rn fo r th e ta xabl e y ear e nd edDecem be r 31 , 20 06 . In l at e 2 00 8, re sp on de ntbe ga n a n ex am in at io n o f th atreturn. OnMarc h 3 0, 2 01 0, re sp on de ntm ai le d p et it io ne r an d Ms . Kapa di a a s ta tu to ry

no ti ce o f de fic ie nc y

for20 06
. Hira m an ekI Ms . Kapa di a fi le d wi thth is Co urt a p et it io n fo r rel ie f fro m joi ntan d s ev eral li ab il it y for th e d efi ci en cy

res po nd en t h adde te rm in ed . Her pe ti ti on was po st m ark edJu ne 28 , 20 10 , th e 9 0t h d ay aft er the da te of r es po nd en t's no ti ce o f- 4 -

[* 4] de fic ie nc y . In tha t p et it io n, M s. Kap ad iacla im eden ti tl em en t t o re li ef und er se ct io n 6 01 5 a ndals o a sk edus to "d et erm in e th at* * * the re * * * [was ] no de fic ie nc y

du e fro m * * * [h er] for i nc om e ta xe s fo r th e 2 00 6 t ax ab le y ear." Pet it io ne r in th e cas e b efo re u s i nt erv en edinHira m an ekI un de r Ru le 32 5( b)
. Hira m an ekI, 20 11 W L 59 21 51 2, at*2
. Befo re tria l i n Hi ram an ekI, Ms . Kapa di a an d re sp on de ntreac he d a
se tt le m en t i n wh ic h t he y

ag reedth atsh e h adsi gn edth e 2 00 6 re tu rnun de r du res s an d t ha t, co ns eque nt ly, th e joi ntreturn was no t v al idan d M s. Kap ad iawas n ot li ab le forth e d efi ci en cy

inin co m e ta x o r th e acc ur acy-relate d p en al ty und er se ct io n 6 66 2( a) tha t re sp on de ntde te rm in edaft er ex am in in g t ha t re tu rn . As pa rt o f th e se tt le m en t, Ms . Kapa di a wit hd rew h er re qu es t fo r se ct io n 6 01 5 re li ef. Not withs ta nd in g t he set tl em en t re ach edby Ms. Kap ad iaan d re sp on de nt , we co nduc te d atri al to de te rm in e whe th er s he ha d s ig ne d t he 20 06 return u nd er du res s. See McGo wanv. Co m m is si on er, 6 7 T.C. 5 99 , 60 7 (1 97 6) ("Al l
co nc es si on s, i nc lu di ng st ip ul at edset tl em en t ag reem en ts , are s ub ject t o t he Co urt's di sc ret io na ry

rev ie w."). Pet it io ne r pa rti ci pa te d i n t ha t tria l an d p res en te d e vi de nc e to supp ort h is cla im

th athe an d M s. Kap ad iabo th vo lu nt ari ly sig ne d t he ir 2 00 6 return. Hi ram an ekI, 20 11 W L 59 21 51 2, at*3 . W e d idno t, h owe ve r, fin d pe ti ti on er's tes ti m on y

cred ib le . Id. In st ead , we fou ndit"m or e li ke ly tha n n otth at- 5 -

[* 5] * * * [M s. Kap ad ia ] si gn edth e 2 00 6 re tu rnun de r du res s." Id. at*4
. The refo re, we co nc lu de d t ha t the 20 06 return was no t a jo in t re tu rnan d M s. Kap ad iawas n otjoi nt ly andsev eral ly liab le foran y de fic ie nc y

ari si ng fro m

th at return. Id . at * 4; see als o s ec. 1 .60 13 -4 (d ), In co m e Tax Reg s. 1 Pet it io ne r, as in te rv en orinHira m an ekI, ap pe al edou r de ci si on inth atcas e an d t he U.S. Cou rt o f App eal s fo r th e Nin th Cir cu itaffi rm ed , con cl ud in g tha t we "d idno t cl earl y

err b y cred it in g * * * [Ms . Kapa di a's ] te st im on y an d e vi de nc e o ve r * * * [p et it io ne r's ], an d fi nd in g t ha t * * * [Ms . Kapa di a] sig ne d t he joi ntreturn un de r du res s" . Hiram an ekII, 58 8 F . App 'x a t 6 81 . On Oct ob er 5 , 20 15 , th e Supr em e Co urt d is m is se d p et it io ne r's pe ti ti on forcert io rari inHiram an ekII. Hira m an ekv. Hi ram an ek , 13 6 S . Ct. 1 67 (20 15 ). The Pres en t Ca se InSep te m

be r 20 10 , pet it io ne r subm it te d t o the Int ern al Rev enue Serv ic e (IRS ) a Fo rm

88 57 , Reque stforInn oc en t Sp ou se Rel ie f, fo r 20 06 . On Apr il 1, 20 13 , res po nd en t i ss ue d afin al App eal s d et erm in at io n d en y in g t ha t re qu es t. On Ju ne 27 , 20 13 , we recei ve d p et it io ne r's pe ti ti on see ki ng "rel ie f fro m 20 06 tax Sec. 1 .60 13 -4 (d ), In co m e Tax Reg s., p ro vi de s: "If an in di vi du al ass ert s 1 an d e st ab li sh es th athe or s he si gn eda return u nd er dur es s, the return i s n ota joi nt return. Th e in di vi du al who si gn edsu chreturn u nd er dur es s i s n otjoi nt ly and se ve ral ly liab le forth e ta x s ho wn o n t he return o r any de fic ie nc y

intax with res pe ctto th e return."- 6 -

[* 6] de fic ie nc y

on ev ery av ai labl e an d l eg al ly ten ab le gro un d( s) , pray edor n ot , in cl ud in g b utno t l im it edto Inn oc en t Sp ou se Rel ie f." Pet it io ne r res id edin Cal ifo rn iawhen he fil edhi s p et it io n. Re sp on de ntm ad e h is an swe r on Aug us t 1 9, 20 13 . On Oct ob er 1 7, 2 01 3, we re cei ve d n ot ic e o f Ms . Kapa di a's in te rv en ti on un de r se ct io n 6 01 5( e)(4 ) an d R ul e 3 25
. On No ve m

be r 15 , 20 13 , res po nd en t m ov edfora st ay of a ll pro ceed in gs in th e p res en t ca se un ti l a f

in al res ol ut io n o f Hiram an ekI, whi chwas the n o n app eal to th e U.S. Co urt o f App eal s fo r th e Nin th Cir cu it . By anord er i ss ue d Dec em

be r 30 , 20 13 , we gra nt edres po nd en t's m ot io n. On No ve m

be r 2, 2 01 5, af

te r th e Supr em e Co urt's de ni al of c ert io rari in Hira m an ekII, res po nd en t fi le d am ot io n t o l iftth e st ay inth e p res en t ca se an d a
m ot io n fo r jud gm en t o n t he pl ead in gs . On Nov em be r 10 , 20 15 , we gra nt ed
res po nd en t's m ot io n t o l iftth e st ay . Dis cu ss io n I. In tro du ct io n A. Ru le 12 0( a) Ru le 12 0( a) p ro vi de s, i n p ert in en t p art : "Af te r th e p le ad in gs are cl os edbu t withi n s uc h t im e as no t t o d el ay th e tr ia l, an y

pa rty m ay

m ov e fo r jud gm en t o n t he pl ead in gs ." A jud gm en t o n t he pl ead in gs is ba se d s ol el y on th e al le ga ti on s an d- 7 -

[* 7] in fo rm at io n c on ta in edinth e p le ad in gs an d n oton an y ou ts id e m at te rs . See Ru le 12 0( a) an d (b ); s ee al so Fed . R. Civ . P. 12 (c); Bla ck 's Law Di ct io na ry 97 2 (1 0t h e d. 2 01 4) . The m ov an t h as th e b ur de n o f sh owi ng en ti tl em en t t o ju dg m en t on th e p le ad in gs . See Ab ram s v . Comm is si on er, 8 2 T.C. 4 03 , 40 8 (1 98 4) . He
m us t s ho w th atth e p le ad in gs do no t ra is e a g enui ne is su e o f m at eri al factan d t ha t he is en ti tl edto a jud gm en t as a m at te r of law. See id .; s ee al so 2 J am es Wm . Mo or e, Mo or e's Fed eral Prac ti ce, s ec. 1 2.3 8, at12 -1 39 (3ded . 20 15 ) ("J ud gm en t on th e p le ad in gs sh ou ldbe gra nt edif the m ov an t 'i s en ti tl edto jud gm en t as a m at te r of law.'" (qu ot in g B urns Int 'l Se c. Serv s., In c. v. In t'l Uni on Uni te d P la nt Gua rdW orke rs , Loca l 5 37 , 47 F.3d14 , 16 (2dCir . 19 95 ))). B. Pro cedur al Matte rs Res po nd en t's m ot io n fo r jud gm en t o n t he pl ead in gs sat is fie s the tem po ral requi rem en t o f Ru le 12 0( a). The pl ead in gs inth is cas e co ns is t o f th e p et it io n a nd th e an swe r si nc e n o o th er p le ad in gs were re qu ire d o r pe rm it te d. Se e Ru le 30
. Bec au se of o urst ay

of p ro ceed in gs du rin g p et it io ne r's ap pe al of Hi ram an ekI, th e pl ead in gs inth e p res en t ca se ha d l on g b eenclo se d wh enres po nd en t fi le d h is
m ot io n fo r jud gm en t o n t he pl ead in gs . And , bec au se tri al ha s n oty etbe en sc he du le d, o urco ns id erat io n o f th e m ot io n wi ll no t d el ay tri al
.- 8 -

[* 8] Altho ug h p et it io ne r al le ge s p ro cedur al de fect s i n re sp on de nt 's m ot io n, tho se al le ga ti on s re fle cta mis read in g o f th e rel ev an t Ru le s. Fi rs t, p et it io ne r arg ue s tha t res po nd en t's fai lu re t o g iv e h im anop po rtu ni ty to d is cu ss th e m ot io n b efo re i ts fil in g v io la te d R

ul e 5 0( a). Bu t Ru le 50 (a) re qu ire s o nl y th atno ti ce o f a m ot io n b e gi ve n t o a n o pp os in g p arty . It d oe s n otrequi re the m ov an t t o a ffo rdth e o pp os in g pa rty an o pp ortu ni ty to d is cu ss th e m ot io n. Se co nd , pet it io ne r arg ue s tha t res po nd en t's reque stth atth e m ot io n b e tr eat edas o ne forsu m m ary jud gm en t i f we fin d t ha t i t i nv ol ve s m at te rs ou ts id e th e p le ad in gs vi ol at es th e requi rem en t o f Ru le 54 (b ) th at"m ot io ns sh al l b e se pa rat el y st at edan d n otjoi ne d t og ethe r". Mo ti on s fil edinth e al te rn at iv e, ho wev er, d o n otvi ol at e Ru le 54 (b ). In f act , Rul e 1 20 (b ) sp eci fic al ly pro vi de s tha t a m ot io n fo r jud gm en t o n t he pl ead in gs wil l b e tr eat edas on e fo r su m

m ary jud gm en t i f itin vo lv es m at te rs ou ts id e th e p le ad in gs . As a fi na l p ro cedur al m at te r, we wil l al so de ny pet it io ne r's reque stfora he ari ng on th e m ot io n. Ou r Ru le s d o n otrequi re u s t o c on du cthe ari ng s o n m ot io ns . Ins te ad , Rul e 5 0( b) affo rd s u s b ro addi sc ret io n i n d is po si ng of m ot io ns . W e se e n o n eedfora he ari ng inth e p res en t ca se . C. Sect io n 6 01 5 Altho ug h m arri edpe rs on s wh o fi le a joi ntFed eral in co m e ta x re turnare, as a g en eral rul e, eac h jo in tl y an d s ev eral ly liab le forth e ta x s ho wn o n t he return a nd- 9 -

[* 9] an y de fic ie nc y

ari si ng fro m

th atreturn, s ec. 6 01 3( d) (3 ), se ct io n 6 01 5 p ro vi de s fo r th ree t y

pe s o f rel ie f fro m

joi ntan d s ev eral li ab il it y . Sect io n 6 01 5( b) (1 ) al lo ws a m arri edpe rs onto ele ctto be rel ie ve d o f li ab il it y foranun de rs ta te m en t o f ta x th atis "at tri bu tabl e to erro ne ou s i te m s" of the othe r sp ou se if s pe ci fie d c on di ti on s are m et . Sect io n 6 01 5( c)(1 ) al lo ws d iv or cedor s ep arat edsp ou se s t o e le ctto li m it th ei r li ab il it ie s fo r de fic ie nc ie s t o t he po rti on s at tri bu tabl e to th ei r own it em s o f in co m e, de du ct io n, o r cre di t. An d s ect io n 6 01 5( f) al lo ws the IRS t o g ran t di sc ret io na ry

rel ie f to a sp ou se who is no t el ig ib le to m ak e ei th er el ect io n wh enit
wou ldbe "i ne qu it ab le to ho ldth e * * * [sp ou se ] li ab le forany unpa idtax or a ny de fic ie nc y

(oran y po rti on of e it he r)"
. Each type o f rel ie f un de r se ct io n 6 01 5 i s co nd it io ne d o n t he fil in g o f a joi nt Fed eral in co m e ta x re tu rn . Sect io n 6 01 5( b) (1 ) ap pl ie s o nl y if " a joi ntreturn h as be enm ad e fo r a t ax ab le y ear" . Sec. 6 01 5( b) (1 )(A). The ele ct io n u nd er s ect io n 60 15 (c)( 1) is av ai labl e o nl y to "an in di vi du al who ha s m ad e a joi ntreturn fo r an y ta xabl e y ear" . By

co nt ras t, s ect io n 6 01 5( f) d oe s n otex pr es sl y co nd it io n t he equi tabl e rel ie f al lo wedby tha t s ub se ct io n o n t he fil in g o f a joi ntreturn. Non ethe le ss , un de r th e g ui de li ne s ap pl ic ab le to pe ti ti on er's reque st , th e IRS
co ns id ers reque st s fo r rel ie f un de r se ct io n 6 01 5( f) o nl y fro m a sp ou se who "fi le d a joi ntreturn fo r th e ta xabl e y ear f orwhi chhe or s he see ks rel ie f." Re v. Pr oc . 20 13
-- 10 -

[* 10 ] 34 , sec . 4.0 1( 1) , 20 13 -4 3 I.R .B. 39 7, 3 99 . The l eg is la ti ve hi st ory of s ect io n 60 15 supp orts co nd it io ni ng rel ie f un de r subs ect io n (f ) on th e fi li ng of ajoi nt return. Se e H.R. Co nf

. Rep t. No . 10 5- 59 9, at25 4 (1 99 8) , 19 98 -3 C.B. 7 47 , 10 08
. The refo re, we ap pr ov edanearl ie r ve rs io n o f th e IRS ' gu id el in es inRaym on d v
. Co m m is si on er, 1 19 T.C. 19 1, 1 97 (20 02 ), an d a gr eedth at"a jo in t re tu rnm us t b e fil edinord er fo r a t ax pay er t o b e g ran te d e qu it ab le rel ie f un de r se ct io n 6 01 5( f)." II. Co ll at eral Est op pe l Res po nd en t's po si ti on , as we u nd ers ta ndit , res ts on th e p rem is e th at pe ti ti on er ca nn otob ta inrel ie f un de r se ct io n 6 01 5 b ecau se , un de r th e d oc tri ne of
co ll at eral est op pe l, p et it io ne r is bo un d b y ou r de te rm in at io n i n Hi ram an ekI th at th e return h e fi le d wi th Ms . Kapa di a fo r 20 06 was n ota joi ntreturn. 2 Und er the do ctrin e o f co ll at eral est op pe l, o r is su e p recl us io n, o nc e anis su e of factor l aw is "ac tu al ly andne ces sa ril y de te rm in edby a cou rt o f co m pe te nt juri sd ic ti on , th atde te rm in at io n i s co nc lu si ve insubs eque ntsu it s b as edon a di ffer en t caus e o f act io n i nv ol vi ng a pa rty to t he pri orli ti ga ti on ." Mo nt an a v .
Altho ug h re sp on de nt 's m ot io n d oe s n otex pr es sl y in vo ke co ll at eral 2 es to pp el , hi s an swe r cl ai m edrel ia nc e o n t he do ctrin es of r es jud ic at a an d c ol la te ral es to pp el . To th e ex te ntth atres po nd en t cl ai m s re li an ce o n re s ju di cat a, we di sa gr ee, fo r th e rea so ns ex pl ai ne d i n o urdi sc us si on of s ec. 6 01 5( g) (2 ), in fra p p. 18 -2 0. Fo r th e rea so ns ex pl ai ne d i n t he tex t ab ov e, ho wev er, we ag ree wi th res po nd en t re ga rd in g t he ap pl ic ab il it y of c ol la te ral est op pe l.- 11 -

[* 11 ] Uni te d S ta te s, 4 40 U.S. 14 7, 1 53 (19 79 ). Co ll at eral est op pe l i s a ju di ci al ly
crea te d e qu it ab le do ctrin e th atpro te ct s p art ie s fr om un ne ces sa ry

an d re du nd an t li ti ga ti on , con se rv es jud ic ia l re so ur ces , andfos te rs cert ai nt y inan d re li an ce o n jud ic ia l ac ti on . See, e.g ., id . at 1 53 -1 54 ; Es ta te of C he m odur ow v . Comm is si on er, T.C. Mem o. 2 00 1- 14 , 20 01 W L 55 77 4, at*7 . Col la te ral est op pe l ca n b e ap pl ie d in th e co nt ex t o f a fac tu al di sp ut e o nl y whenth e fo ll owi ng co nd it io ns are s at is fie d: (1 ) th e is su e in th e se co ndsu itm us t b e id en ti cal inall res pe ct s wi th th e o ne de ci de d i n t he fir stsu it ; (2 ) th ere m us t b e a fi na l ju dg m en t re nd eredby a cou rt o f
co m pe te ntjuri sd ic ti on ; (3 ) th e p arty ag ai ns t wh om

co ll at eral est op pe l i s as se rte d
m us t h av e b eena pa rty to t he fir stsu itor apri vy to apa rty; (4 ) th e p art ie s m us t ha ve actua ll y

li ti ga te d t he is su es an d t he res ol ut io n o f th es e is su es m us t h av e b een es se nt ia l t o t he pri orde ci si on ; an d (5 ) th e co nt ro ll in g fa ct s an d app li cab le leg al
ru le s m us t re m ai n u nc ha ng edfro m th os e in th e p rio r li ti ga ti on . Peckv. Co m m is si on er, 9 0 T.C. 1 62 , 16 6- 16 7 (1 98 8) , aff'd , 90 4 F .2d52 5 (9 th Cir . 19 90 ). Eve n wh enth e Pec k c on di ti on s ar e sa ti sf ie d, we h av e b ro addi sc ret io n t o de te rm in e whe th er co ll at eral est op pe l s ho ul d app ly, an d we m ay refu se to ap pl y

it whe n, fo r in st an ce, i t i s t o b e ap pl ie d o ffen si ve ly, an d t he pa rty agai ns t wh om itis ap pl ie d h adli tt le in cen ti ve to de fen d i n t he fir stact io n o r whe n t he sec on d a ct io n affo rd s the pa rty pro cedur al op po rtu ni ti es un av ai labl e in th e fi rs t ac ti on th atco ul d- 12 -

[* 12 ] read il y

cau se a di ffer en t re su lt . See Parkl an e Hos ie ry Co . v. Sh or e, 43 9 U.S. 32 2, 3 30 -3 31 (19 79 ). Pet it io ne r's ob

jecti on to res po nd en t's m ot io n c al ls in to qu es ti onon ly the
se co ndof t he fiv e Pec k c on di ti on s- -wh ethe r we h adjuri sd ic ti on inHira m an ekI to de te rm in e th atMs . Kapa di a si gn edth e 2 00 6 re tu rnun de r du res s. Th e is su e b efo re us is id en ti cal inall res pe ct s t o a n i ss ue de ci de d i n Hi ram an ekI: wh ethe r th e return p et it io ne r fi le d wi th Ms . Kapa di a fo r 20 06 was ajoi ntreturn. W it h t he 3 Co ll at eral est op pe l m ay

ap pl y m or e n arro wly in tax cas es th anot he r cas es . 3 InCo m m is si on er v . Sun ne n, 3 33 U.S. 59 1, 6 01 (19 48 ), th e Supr em e Co urt reas on edth at , if the rel ev an t fa ct s i n t he fir stan d s eco ndcas es are " se parab le ", ev enth ou gh th ey

mig htbe si m il ar o r ev enid en ti cal , col la te ral est op pe l d oe s n ot pr ev en t re li ti ga ti on inth e se co ndcas e o f anis su e d eci de d i n t he fir st . For ex am pl e, th e Co urt s ug ge st edth ata de te rm in at io n o f th e ta x c on se qu en ces of o ne co nt ractdo es no t d et erm in e th e ta x c on se qu en ces of a no th er co nt racten te redin to by the same part ie s, ev enwhen th e two co nt ract s h av e id en ti cal term s. Id . at 6 02 ("F orin co m e ta x p ur

po se s, wh atis de ci de d a s t o o ne co nt ractis no t co nc lu si ve as to an y ot he r co nt ractwhi chis no t the n i n i ss ue , ho wev er s im il ar o r id en ti cal itm ay be ."). Alt ho ug h t he Co urt h as rep ud ia te d t he sep arab le fact s d oc tri ne inge ne ral , it ha s s ug ge st edth atth e d oc tri ne m ay co nt inue to ap pl y

inth e ta x c on te xt . Uni te d St at es v. St au fferCh em . Co., 4 64 U.S. 16 5, 1 72 n.5 (19 84 ). The U.S. Co urt o f App eal s fo r th e Nin th Cir cu it , to whi chap pe al of t hi s ca se wou ldli e ab se nta st ip ul at io n t o t he co nt rary, has no t ad dr es se d the co nt inue d v al id it y of the se pa rab le fact s d oc tri ne intax cas es . See Carte r v. Un it edSta te s, 9 73 F.2d14 79 , 14 83 n.1 (9t h C ir. 1 99 2) ("[W] e n eedno t d eci de whet he r th e 's ep arab le fact s' do ctrin e an no un cedinSunn enrem ai ns vi ab le inin co m e ta x c as es ."). Si m il arl y , th is Co urt h as no t h adoc cas io n t o ru le de fin it iv el y onwhet he r th e d oc tri ne ha s an y rem ai ni ng vi ab il it y . See Ca m pb el l v . Commis si on er, T.C. Mem o. 2 00 1- 51 , 20 01 W L 19 78 99 , at * 6, n .11 , aff'd , 28 F. App 'x 6 13 (8t h C ir. 2 00 2) . The p res en t cas e d oe s n otpro vi de th atoc cas io n. Th e se pa rab le fact s d oc tri ne , if ap pl ic ab le , (co nt in ue d...)- 13 -

[* 13 ] Supr em e Co urt's de ni al of c ert io rari inHiram an ekII, th e jud gm en t i n t ha t
cas e h as be co m e fi na l. Pet it io ne r, as in te rv en orinHira m an ekI, was a p arty to th e cas e. The p art ie s ac tu al ly lit ig at edth e is su e o f whe th er Ms . Kapa di a si gn edth e 20 06 return u nd er dur es s, an d t ha t i ss ue was e ss en ti al to ou r de ci si on th atsh e was no t jo in tl y

an d s ev eral ly liab le for

an y de fic ie nc y

ari si ng fro m

th atreturn. Pet it io ne r do es no t al le ge an y ch an ge s i n t he co nt ro ll in g fa ct s o r le ga l p rin ci pl es si nc e Hir am an ekI, no r are we aware o f any . Fin al ly, pe ti ti on er d oe s n otall eg e-- no r are we aware o f--a ny circu m st an ces th atwou ldwarran t the ex erci se of o ur di sc ret io n n otto ap pl y

th e n orm al rul e o f is su e p recl us io n. In op po si ng res po nd en t's m ot io n, h owe ve r, pe ti ti on er cl ai m s tha t, o nc e Ms . Kapa di a wit hd rew he r reque stforrel ie f un de r se ct io n 6 01 5 i n Hi ram an ekI, th is Co urt was "o utof juri sd ic ti on ". Bec au se th e p et it io n M s. Kap ad iafil edinHira m an ekI was ape ti ti onfor red et erm in at io n o f th e d efi ci en cy as we ll as ape ti ti on forde te rm in at io n o f rel ie f
un de r se ct io n 6 01 5, we h adjuri sd ic ti on inth atcas e to ad dr es s an y is su e rel at edto Ms . Kapa di a's li ab il it y

fortax es an d p en al ti es for20 06 . Sec. 6 21 4( a); Naft el v. (...co nt inue d) 3 wou ldno t af

fectou r co nc lu si on th atth is cas e an d Hi ram an ekI in vo lv e id en ti cal fact s b ecau se each cas e tu rn s o n t he co ns eque nc es of asi ng le do cu m en t-- th e return fi le d b y

pe ti ti on er an d M s. Kap ad iafor 20 06 . Thu s, the rel ev an t fa ct s i n t he two cas es are n otjus t i de nt ic al bu t i ns ep arab le
.- 14 -

[* 14 ] Co m

m is si on er, 8 5 T.C. 5 27 , 53 3 (1 98 5) ("We acqui re jur is di ct io n wh ena ta xp ay er fi le s [ape ti ti onforred et erm in at io n] with t he Co urt an d t ha t juris di ct io n ex te nd s t o t he en ti re s ub

ject m at te r of

th e co rrec t t ax forth e ta xabl e y ear." ). Our juri sd ic ti on was n otli m it edby sect io n 6 01 5( e)(1 )(A) t o d et erm in in g t he ap pr op ria te rel ie f av ai labl e to Ms . Kapa di a und er s ect io n 6 01 5, as itwou ldha ve be enha d h er p et it io n b eena "s ta nd -al on e" p et it io n u nd er tha t s ect io n. Al th ou gh Ms . Kapa di a's pe ti ti on was a m bi gu ou s, re sp on de nt 's c ou ns el readth e p et it io n a s in cl ud in g areque stfor

red et erm in at io n o f th e d efi ci en cy on th e b as is of i ts co nc lu di ng "ca tc h- al l" reque stforou r de te rm in at io n t ha t M s. Kap ad iawas n ot li ab le foran y

de fic ie nc y . Ms. Kap ad ia 's c ou ns el acce pt edres po ns ib il it y forth e im pr eci se dra fti ng an d a ss ur edus th atres po nd en t's co un se l's read in g o f th e pe ti ti on refl ect edMs . Kapa di a's in te nt . There fo re, we acc ep te d t ha t the pe ti ti on in cl ud eda reque stforred et erm in at io n o f th e d efi ci en cy as we ll as f

orrel ie f un de r se ct io n 6 01 5. The qu es ti on of wh ethe r Ms . Kapa di a si gn edth e 2 00 6 re turnun de r du res s was rel ev an t t o h er joi ntan d s ev eral li ab il it y forth e d efi ci en cy

res po nd en t h ad de te rm in ed . Alth ou gh th e se tt le m en t re ach edby Ms. Kap ad iaan d re sp on de ntin Hira m an ekI an d the withd rawal of h er reque stfor rel ie f un de r se ct io n 6 01 5 d id
no t, as pe ti ti on er s ug ge st s, g iv e u s re as onto "d is m is s[ ] th e cas e", we co ul d h av e- 15 -

[* 15 ] en te reda de ci si onba se d o n t he set tl em en t. Pet it io ne r was all owe d t o in te rv en e in Hiram an ekI on ly to ad dr es s M s. Kap ad ia 's e nt it le m en t t o re li ef u nd er se ct io n 6 01 5. Se e VanArsd al env. Co m mis si on er, 1 23 T.C. 13 5, 1 42 (20 04 ) ("[ J]us ti ce re qu ire s tha t the no ne le ct in g s po us e b e p erm it te d t o i nt erv en e in adm in is tra ti ve an d ju di ci al pro ceed in gs un de r se ct io n 6 01 5 fo r th e p ur po se of
subm it ti ng any

in fo rm at io n * * * th atis rel ev an t t o the de te rm in at io n wh ethe r th e el ect in g s po us e is en ti tl edto rel ie f fro m joi ntan d s ev eral li ab il it y ."). Thu s, pe ti ti on er's li m it edin vo lv em en t i n Hi ram an ek I wou ldno t h av e p rev en te d u s fr om di sp os in g o f th e cas e o n g ro un ds un rel at edto sec ti on 60 15 . Thatwe in st ead pr oc eed edto tri al an d re cei ve d e vi de nc e o n t he is su e o f du res s- -fro m pe ti ti on er as well as M s. Kap ad ia --d oe s n otrob ou r de te rm in at io n i n t ha t ca se of b in di ng effe ct on pe ti ti on er. He h as ha d h is da y inco urt; he is no t en ti tl edto an ot he r. Insu m , we hadjuri sd ic ti on inHira m an ekI to de te rm in e Ms . Kapa di a's li ab il it y for th e d efi ci en cy . The que st io n o f whe th er s he si gn edth e 2 00 6 re tu rn un de r du res s was rel ev an t t o t ha t d et erm in at io n. Ou r de ci si on to rece iv e ev id en ce on th atqu es ti on in st eadof m ak in g afin di ng ba se d o n t he st ip ul at io n o f Ms
. Kap ad iaan d re sp on de ntdi d n otde pr iv e u s o f juri sd ic ti on to ad dr es s the qu es ti on . Bec au se th e o th er co nd it io ns of c ol la te ral est op pe l ar e m et , ou r de te rm in at io n i n Hira m an ekI th atMs . Kapa di a si gn edth e 2 00 6 re tu rnun de r du res s i s b in di ng on- 16 -

[* 16 ] pe ti ti on er. Co ns eque nt ly, th e return p et it io ne r fi le d fo r th aty ear was no t a joi ntreturn. He thu s h as no cla im forrel ie f un de r se ct io n 6 01 5; infacthe ha s n o joi ntan d s ev eral li ab il it y fro m whi chto be rel ie ve d. III. Pet it io ne r's Oth er Arg um en ts A. Ju di ci al Est op pe l Pet it io ne r arg ue s tha t re sp on de nt 's a ll eg ed ly inc on si st en t p os it io ns in Hira m an ekI an d the pre se ntcas e "e st op [] * * * [hi m ] fro m Ru le 12 0 re li ef"
. Pet it io ne r im

pl ic it ly inv ok es th e d oc tri ne of ju di ci al est op pe l. Ju di ci al est op pe l i s an equi tabl e d oc tri ne th atpre ve nt s a p arty ina jud ic ia l pr oc eed in g fr om

ass ert in g apo si ti on co nt rary to o ne th atth e p arty ha s s uc ces sf

ul ly pe rs ua de d aco urt t o a ccep t i n apri orpro ceed in g. Se e New Ham ps hi re v . Mai ne , 53 2 U.S. 7 42 , 74 9- 75 0 (2 00 1) ; s ee al so Top sn ikv. Co m mis si on er, 1 43 T.C. 24 0, 25 7 (2 01 4) ; Hu dd le st on v. Co m m is si on er, 1 00 T.C. 17 , 26 (19 93 ). The d oc tri ne "i s i nt en de d t o p ro te ctth e in te gr it y of t he jud ic ia l p ro ces s" , Edward s v . Aetn a Life In s. Co ., 69 0 F .2d59 5, 5 98 (6t h C ir. 1 98 2) , by "p ro hi bi ti ng pa rti es fro m de li be rat el y

ch an gi ng po si ti on s ac co rd in g t o t he ex ig en ci es of t he m om en t" , Uni te d S tate s v . McCa sk ey , 9 F.3 d 3 68 , 37 8 (5 th Cir . 19 93 ). Ju di ci al est op pe l g en eral ly app li es on ly to a l it ig an t wh o p rev io us ly
su ccee de d i n p ers ua di ng a co urt t o a ccep t tha t p arty 's p os it io n b ecau se on ly the n- 17 -

[* 17 ] wou ld"jud ic ia l ac cep ta nc e o f anin co ns is te ntpo si ti on ina la te r pr oc eed in g * * * cr eat e 'th e p erce pt io n t ha t ei th er the fir stor t he sec on d c ou rt wa s m is le d'"
. New Ham

ps hi re, 5 32 U.S. at 7 50 (qu ot in g Edward s, 6 90 F.2dat 5 99 ). "Ab se nt su cces s i n apri or

pro ceed in g, a p arty 's l at er i nc on si st en t p os it io n i ntro du ces no 'ri skof i nc on si st en t co urt d et erm in at io ns ,' * * * an d t hu s p os es li tt le th reatto jud ic ia l i nt eg rit y ." Id . at 7 50 -7 51 (qu ot in g Un it edSta te s ex rel . Am . Ban k v
. C.I.T. Co ns tr. In c., 94 4 F .2d25 3, 2 59 (5t h C ir. 1 99 1) ). InHira m an ekI, res po nd en t ar gu edth atpe ti ti on er, as in te rv en orinth atcas e, was no t en ti tl edto co nt es t M s. Kap ad ia 's c la im th atsh e si gn edth e 2 00 6 re tu rn un de r du res s. Re sp on de nt 's c on ces si on th atMs . Kapa di a si gn edth e 2 00 6 re tu rn un de r du res s re nd eredm oo t h er cl ai m to sec ti on 60 15 rel ie f an d t hu s, re sp on de nt arg ue d, el im in at edpe ti ti on er's rig htto in te rv en e. Co nt rary to p et it io ne r's ap pa ren t ar gu m en t, the do ctrin e o f jud ic ia l es to pp el do es no t p rev en t re sp on de ntfro m ass ert in g i n t he pre se ntcas e th atpe ti ti on er i s bo un d b y ou r pr io r de te rm in at io n t ha t M s. Kap ad iasi gn edth e 2 00 6 re tu rnun de r du res s. Ev enif re sp on de nt 's p os it io n h ere wer e v ie wedas i nc on si st en t wi th hi s cl ai m inHira m an ekI th atpe ti ti on er h adno rig htto co nt es t M s. Kap ad ia 's c la im of du res s, jud ic ia l es to pp el do es no t ap pl y be cau se we di d n otacce ptres po nd en t's al le ge dl y co nt rary pos it io n i n t he pri orcas e. In st eadof e nt eri ng a de ci si on on th e- 18 -

[* 18 ] ba si s o f res po nd en t's an d M s. Kap ad ia 's s et tl em en t, we h el d atri al onth e qu es ti on of wh ethe r Ms . Kapa di a si gn edth e 2 00 6 re tu rnun de r du res s. Mo re t o th e p oi nt , we all owe d p et it io ne r, as in te rv en or , to pa rti ci pa te inth e tr ia l an d pr es en t ev id en ce. Thu s, ac cep ti ng res po nd en t's arg um en t i n t he pre se ntcas e th at pe ti ti on er i s b ou ndby H ira m an ekI wou ldno t thr eat enjud ic ia l i nt eg rity by
crea ti ng anap pe aran ce tha t we wer e p rev io us ly mis le d. Pe ti ti on er n ow ar gu es , in effe ct , th atres po nd en t's m ere a tt em ptinHiram an ekI to pre ve nthi m fro m ch al le ng in g M s. Kap ad ia 's p os it io n t ha t s he si gn edth e return u nd er dur es s- -ev en th ou gh un su cces sf

ul --re qu ire s tha t we af

fo rdhi m an othe r op po rtu ni ty to co nv in ce us th atMs . Kapa di a v ol un ta ril y si gn edth e 2 00 6 re tu rn , th ereb y pu tt in g i n i ss ue pe ti ti on er's en ti tl em en t t o re li ef u nd er s ect io n 6 01 5. Th e d oc tri ne of ju di ci al
es to pp el do es no t g iv e p et it io ne r a s eco ndbi te at t he ap pl e d en ie d h im by
co ll at eral est op pe l. Bec au se we all owe d p et it io ne r, ov er re sp on de nt 's o bjec ti on , to co nt es t M s. Kap ad ia 's c la im of dur es s i n Hi ram an ekI, pe ti ti on er i s ap pr op ria te ly tre at edas apa rty to t ha t ca se forpu rp os es of c ol la te ral est op pe l. Fo r th e sa m e reas on , jud ic ia l es to pp el do es no t p rev en t re sp on de ntfro m ass ert in g t ha t p et it io ne r is bo un d b y

ou r de te rm in at io n o f du res s i n t he pri orcas e.- 19 -

[* 19 ] B. Sect io n 6 01 5( g) (2 ) Pet it io ne r in vo ke s s ect io n 6 01 5( g) (2 ) to supp ort h is cla im th atHira m an ekI "i s n o b ar t o t he in st an t ac ti on ". Whe n app li cab le , sec ti on 60 15 (g )(2 ) pr ov id es th ata fi na l d eci si onreg ard in g atax pa y er's tax li ab il ity fora ta xabl e y ear d oe s n ot pr ev en t the tax pa y er fro m lat er s eek in g re li ef u nd er s ect io n 6 01 5 i f th atqu es ti on was no t an is su e inth e p rio r pr oc eed in g a ndth e ta xp ay er d idno t p art ic ip at e m ean in gf ul ly in the pro ceed in g. Sect io n 6 01 5( g) (2 ) pr ov id es anex cep ti on to th e d oc tri ne of r es jud ic at a. Und er tha t d oc tri ne , a fin al jud gm en t o n t he m eri ts of acau se of a ct io n e nt eredby
a co urt o f co m

pe te ntjuri sd ic ti on pre ve nt s the pa rti es fro m rel it ig at in g t he m at te r. See, e.g ., Fran k S awy er Tru stv. Co m m is si on er, 1 33 T.C. 60 , 71 (20 09 ). Whe n ap pl ic ab le , th e d oc tri ne pre ve nt s the pa rti es fro m rel it ig at in g n oton ly tho se is su es th atwere ac tu al ly rais edinth e ear li er p ro ceed in g, b utals o a ny iss ue s tha t co ul d ha ve be enrai se d b utwere n ot . Comm is si on er v . Sun ne n, 3 33 U.S. 59 1, 5 97 (1 94 8) . In tha t re sp ect , res jud ic at a, orcla im pre cl us io n, d iff

ers fro m co ll at eral
es to pp el , whi chba rs rel it ig at io n o f on ly tho se is su es actua ll y de ci de d i n t he earl ie r pr oc eed in g. Inth e ab se nc e o f se ct io n 6 01 5( g) (2 ), if aco urt wer e to en te r a fi na l d eci si on reg ard in g am arri edco up le 's t ax li ab il it y fora gi ve n year, res jud ic at a wou ld- 20 -

[* 20 ] pre ve nteit he r sp ou se fro m lat er at te m

pt in g t o a vo idjoi ntan d s ev eral li ab il it y for th e o bl ig at io n b y

cla im in g s ect io n 6 01 5 re li ef. Sec ti on 60 15 (g )(2 ), ho wev er, al lo ws a s po us e in th atsi tu at io n t o c la im rel ie f un de r se ct io n 6 01 5 i n a la te r pr oc eed in g, n ot withs ta nd in g re s ju di cat a, if th e is su e was no t ac tu al ly rais ed in th e ear li er p ro ceed in g a ndth e reque st in g s po us e d idno t p art ic ip at e m ean in gf ul ly in tha t p ro ceed in g. Bec au se we ba se ou r de ci si on inth e p res en t ca se on co ll at eral est op pe l, rathe r th anres jud ic at a, se ct io n 6 01 5( g) (2 ) is of n o h el p t o p et it io ne r. Here we de te rm in e n otth atHira m an ekI is co nc lu si ve as t o t he cla im of p et it io ne r's tax li ab il it y for 20 06 by reaso n o f res jud ic at a b utth atth e p rio r cas e is co nc lu si ve as to th e is su e o f du res s b y

reas on of c ol late ral est op pe l. Itso happ en s tha t the pr ecl us iv e eff

ectof Hi ram an ek

I on th e is su e o f du res s h as th e co ns eque nc e o f
co m pe ll in g t he tre atm en t o f th e 2 00 6 re tu rnas o th er tha n ajoi ntreturn andth us pr ev en ti ng us fro m

gra nt in g p et it io ne r's cla im forrel ie f un de r se ct io n 6 01 5. Bu t th atco ns eque nc e is anin di rectres ul t o f co ll at eral est op pe l. Bec au se th e p res en t cas e in vo lv es a cau se of a ct io n d iff eren t fr om

th atad dr es se d i n Hi ram an ekI, pe ti ti on er's cla im

he re wo ul d n otbe di rect ly barre d b y res jud ic at a reg ard le ss of- 21 -

[* 21 ] sec ti on 60 15 (g )(2 ). There fo re, the ex cep ti on to res jud ic at a p ro vi de d b y 4 th atsec ti on do es no t al lo w us to tre atpe ti ti on er as ha vi ng fil eda joi ntreturn fo r 20 06
. C. Sco pe of J ur is di ct io n W e rejectpe ti ti on er's arg um en t tha t the sco pe of h is pe ti ti on , whi chhe ch arac te riz es as e xt en di ng be y on d s ect io n 6 01 5 re li ef, requi res de ni al of
res po nd en t's m ot io n. Al th ou gh hi s p et it io n i nc lu de s a g en eral cla im forrel ie f fro m th e d efi ci en cy

res po nd en t d et erm in edforhi s 2 00 6 t ax ab le y ear, p et it io ne r's op po rtu ni ty for ch al le ng in g t ha t d efi ci en cy ha s p as se d. An y

pe ti ti onfor red et erm in at io n o f th e d efi ci en cy ha d t o b e fi le d b y

Ju ne 28 , 20 10 --9 0 d ay s af te r th e d at e o f th e n ot ic e o f de fic ie nc y . See s ec. 6 21 3( a). Ms . Kapa di a ti m el y fil eda pe ti ti on forred et erm in at io n; pe ti ti on er d idno t. The refo re, we h av e n o juris di ct io n in th is pro ceed in g t o re de te rm in e th e d efi ci en cy . Ins te ad , our juri sd ic ti on is 5 li mit edto "d et erm in in [in g] th e ap pr op ria te rel ie f av ai labl e to * * * [p et it io ne r] In de ed , bec au se Hira m an ekI ad dr es se d ape ti ti on fil edby Ms. Kap ad ia 4 co nc ern in g h er t ax li ab il it y for20 06 , pet it io ne r co ul d n otha ve rai se d h is eli gi bi li ty fo r rel ie f un de r se c. 60 15 or any oth er i ss ue reg ard in g h is tax li ab il it y forth aty ear. In st ead , as n ot edinth e te xt , pet it io ne r's rig ht s as in te rv en orinHira m an ekI were li mit edto ad dr es si ng Ms . Kapa di a's en ti tl em en t t o s ec. 6 01 5 re li ef. W e n eedno t ad dr es s atth is jun ctur e p et it io ne r's en ti tl em en t t o c ha ll en ge in 5 a co ll ect io n due pro ces s p ro ceed in g h is un de rlyin g t ax li ab il it y for20 06 . Cf. sec
. 63 30 (c)( 2) (B).- 22 -

[* 22 ] un de r * * * s ect io n [6 01 5]". Sec. 6 01 5( e)(1 )(A). Bec au se th e return pe ti ti on er fi le d fo r 20 06 was n ota joi ntreturn, h e h as no va li d c la im to rel ie f
un de r se ct io n 6 01 5. IV. Co nc lu si on Und er the do ctrin e o f co ll at eral est op pe l, p et it io ne r is bo un d b y ou r de te rm in at io n i n Hi ram an ekI th atMs . Kapa di a si gn edun de r du res s the return s he fil edwith p et it io ne r fo r 20 06 . Con se qu en tl y , th atreturn was no t a jo in t re tu rn . Bec au se each type o f rel ie f un de r se ct io n 6 01 5 i s co nd it io ne d o n t he fil in g o f a joi ntreturn, p et it io ne r ha s n o v al idcla im forrel ie f un de r th atsec ti on inreg ardto th e d efi ci en cy

res po nd en t d et erm in edfor20 06 . Becau se we ha ve no juri sd ic ti on to co ns id er an y

ot he r m at te rs inreg ardto pe ti ti on er's Fed eral in co m e ta x l iabi li ty fo r th aty ear, the pl ead in gs do no t ra is e a g enui ne is su e o f m at eri al fact
. Res po nd en t i s en ti tl edto a jud gm en t as a m at te r of law. Acco rd in gl y , we wil l gr an t re sp on de nt 's m ot io n fo r jud gm en t o n t he pl ead in gs . An ap pr op ria te ord er an d d eci si on wil l b e en te redforres po nd en t.