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doubt the quality, extensiveness, or fairness of procedures
followed in prior litigation." Montana v. United States, supra
at 164 n.11. Petitioner has offered no evidence that either the
complexity or the quantity of the counts in the prior criminal
indictment affected adversely the quality, extensiveness, or
fairness of the prior criminal procedure. We find that no
special circumstances exist warranting any exception, and
petitioner has not directed our attention to any change in
controlling facts or legal principles since the first judgment.
Thus, the only question we must resolve is whether the issues
involved in the instant case are sufficiently similar to those
resolved in the criminal proceeding so as to warrant the
application of collateral estoppel.
It is well established that a conviction for Federal income
tax evasion, either upon a plea of guilty or upon a jury verdict,
conclusively establishes fraud in a subsequent civil tax fraud
proceeding through application of the doctrine of collateral
estoppel. DiLeo v. Commissioner, 96 T.C. 858, 885-886 (1991),
affd. 959 F.2d 16 (2d Cir. 1992); Gray v. Commissioner, 708 F.2d
243, 246 (6th Cir. 1983), affg. T.C. Memo. 1981-1. The elements
of criminal tax evasion and civil tax fraud are identical. Gray
v. Commissioner, supra; Hicks Co. v. Commissioner, 470 F.2d 87,
90 (1st Cir. 1972), affg. 56 T.C. 982 (1971).
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