M.J. Wood Associates, Inc. - Page 2

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                  determine the amounts of Ps' petitioned civil income                                  
                  tax deficiencies lies solely with the Tax Court.                                      
                        Held:  Ps' choice of the Tax Court to litigate their                            
                  civil tax liabilities caused the Tax Court to acquire                                 
                  exclusive jurisdiction to decide the amounts of civil tax                             
                  liabilities for the taxable years petitioned.  Held,                                  
                  further, The District Court's restitution order does not                              
                  have preclusive effect under the doctrine of either res                               
                  judicata or collateral estoppel with respect to any portion                           
                  of the civil tax liabilities before the Tax Court.                                    

                  William A. Cohan, for petitioners.                                                    
                  Paul K. Voelker, for respondent.                                                      

                                        MEMORANDUM OPINION                                              
                  GERBER, Judge:  We consider in these consolidated cases                               
            petitioners' motion for summary judgment.  Petitioners contend                              
            that the instant action is barred by the doctrines of res                                   
            judicata and collateral estoppel because restitution orders,                                
            which were part of the judgment in a criminal proceeding,                                   
            constitute an adjudication of the amounts of tax, interest, and                             
            penalties owed by petitioners.  Respondent contends that                                    
            petitioners are not entitled to summary judgment because                                    
            jurisdiction to determine the petitioned civil income tax                                   
            deficiencies lies solely with the Tax Court.                                                
                  A statutory notice of deficiency was mailed to petitioner                             
            Lonnie C. Christensen (Mr. Christensen) and his then wife, Shauna                           
            S. Christensen, on April 14, 1994.  Respondent determined an                                

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