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prior determination

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See: premeditation


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A motion to correct an illegal sentence filed pursuant to subdivision (a) of this rule may be dismissed if the judge finds that it fails to allege new or different grounds for relief and the prior determination was on the merits or, if new and different grounds are alleged, the judge finds that the failure of the movant or the attorney to assert those grounds in a prior motion constituted an abuse of the procedure governed by these rules.
The statute provides that the FTB shall grant innocent spouse relief based solely on the prior determination to grant federal relief by the IRS.
2008 (June 11, 2008) Holding: Where there has been no prior determination of a claimant?
 
 
 
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