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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.
Background
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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