3
(8) Whether petitioner is liable for an accuracy-related
penalty pursuant to section 6662(a) for the taxable year 1989.
We hold that he is.
All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure, unless otherwise
indicated.
We have combined our findings of fact and opinion. Some of
the facts are stipulated and are so found. We incorporate by
reference the stipulation of facts and attached exhibits.
Prior to trial, respondent filed a Motion for Leave to File
Amendment to Answer. Respondent sought to amend the answer to
plead collateral estoppel pursuant to this Court's opinion in
Johnson v. Commissioner, T.C. Memo. 1993-564, affd. without
published opinion 50 F.3d 2 (2d Cir. 1995) (Johnson I), which
addressed the taxable year 1987. Respondent argues that
collateral estoppel precludes petitioner from relitigating
whether he received gross receipts from Ticketline, whether he is
entitled to deduct expenses associated with his nutritional
information system pursuant to section 174, and whether he is
liable for self-employment tax. We denied respondent's motion.
The doctrine of collateral estoppel is used to preclude a
party from relitigating issues actually and necessarily litigated
and decided in a final prior judgment by a court of competent
jurisdiction. Meier v. Commissioner, 91 T.C. 273, 282-283
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