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judgment that is no longer subject to appeal. In addition, it is
clear that the parties to the two proceedings are the same.
Petitioner in the present case was the defendant in the criminal
case. It is well established that the Commissioner of Internal
Revenue (respondent) is a party in privity with the United
States, the plaintiff in the criminal proceeding. See Tait v.
Western Md. Ry. Co., 289 U.S. 620 (1933). Privity between the
United States and the Commissioner of Internal Revenue
(respondent) has repeatedly been recognized by this Court.
Gammill v. Commissioner, 62 T.C. 607, 614 (1994); Shaheen v.
Commissioner, 62 T.C. 359, 364 (1974); Amos v. Commissioner, 43
T.C. 50, 52 (1964), affd. 360 F.2d 358 (4th Cir. 1965).
We find that the controlling facts and legal principles have
not changed significantly since the criminal trial, and no
special circumstances warrant an exception to the normal rules of
preclusion in this case. Accordingly, we hold that collateral
estoppel applies in this case by reason of the prior conviction.
See Amos v. Commissioner, supra; McCall v. Commissioner, T.C.
Memo. 1993-95.
Consistent with the foregoing, petitioner's prior criminal
conviction under section 7201 in respect to his 1985 taxable year
collaterally estops him from denying in the present civil tax
proceeding: (1) There is an underpayment in his income tax for
1985, and (2) part of the underpayment is due to fraud within the
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