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Babes. Res judicata and collateral estoppel do not apply. Allen
v. McCurry, 449 U.S. 90 (1980); Montana v. United States, 440
U.S. 147, 153 (1979); Parklane Hosiery Co. v. Shore, 439 U.S.
322, 326 n.5 (1979); Commissioner v. Sunnen, 333 U.S. 591, 597
(1948).
Equitable estoppel lies against the Government only in the
most extreme circumstances. OPM v. Richmond, 496 U.S. 414, 424-
429 (1990); Heckler v. Community Health Serv., 467 U.S. 51, 60
(1984); Feldman v. Commissioner, 20 F.3d 1128, 1134 (11th Cir.
1994), affg. T.C. Memo. 1993-17. The party must, at a minimum,
demonstrate: "'(1) words, acts, conduct or acquiescence causing
another to believe in the existence of a certain state of things;
(2) wilfulness or negligence with regard to the acts, conduct or
acquiescence; and (3) detrimental reliance by the other party
upon the state of things so indicated.'" Feldman v.
Commissioner, supra (quoting Bokum v. Commissioner, 992 F.2d
1136, 1141 (11th Cir. 1993) (citations omitted), affg. T.C. Memo.
1990-21). Petitioners have not done so.
Petitioners contend that they are entitled to equitable
relief to the extent that they already paid taxes. However, they
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