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Commissioner, 103 T.C. 501, 507 (1994), and we are required to
view the factual material and inferences drawn therefrom in the
light most favorable to the party opposing the motion. Blanton
v. Commissioner, 94 T.C. 491, 494 (1990); Dahlstrom v.
Commissioner, 85 T.C. 812, 821 (1985). In this case, no dispute
exists as to any material fact. Therefore, the issue of
collateral estoppel may properly be resolved on respondent's
motion for partial summary judgment.
Respondent argues the doctrine of collateral estoppel
precludes petitioner from denying the existence of an
underpayment of tax for the 1985 taxable year, and that some part
of such underpayment was attributable to petitioner's fraud in
violation of section 7201. Petitioner challenges the
applicability of the doctrine of collateral estoppel by alleging
the plea was entered into as a result of the Government's
misconduct, fraud, and misrepresentation of his tax liability.
Specifically, petitioner alleges (1) the Government
misrepresented and then disavowed the theory of fraud in earlier
proceedings; (2) the Government waived collateral estoppel under
the terms of the plea agreement; and (3) the plea agreement
precludes the assessment of any fraud or interest penalty.
Respondent disagrees.
Collateral estoppel is applicable in Federal tax cases.
Commissioner v. Sunnen, 333 U.S. 591, 598 (1948). Collateral
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