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We believe that resolution of the issue of whether the
District Court's finding of petitioner's tax liability was
essential to its decision is dispositive. Thus, we focus on this
precondition to the application of collateral estoppel.
Respondent argues that the District Court was not required to
find the amount of petitioner's specific tax liability in finding
him guilty in the criminal case, and that a finding of his
specific income tax liability was not essential to the District
Court's judgment. Petitioner argues that in order for the
District Court to enter a judgment and impose a sentence against
him, it was necessary for the District Court to determine the
amount of his income tax lability for the years in issue.
We conclude that resolution of petitioner's tax liability
was not essential to the District Court's judgment. Petitioner's
specific tax liability is not an element that the Government must
prove in order to secure a conviction under section 7203.
Section 7203 states that "Any person required under this title to
* * * make a return * * * who willfully fails to * * * make such
return * * * at the time or times required by law or regulations,
shall, in addition to other penalties provided by law, be guilty
of a misdemeanor". To sustain its burden of proof under section
7203, the Government must establish three elements: (1) that the
defendant was required by law to file a tax return for the year
in issue; (2) that he or she failed to timely file such tax
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