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Discussion
Rule 121(b) provides that summary judgment may be rendered
if no genuine issue exists as to any material fact and a decision
may be rendered as a matter of law. Naftel v. Commissioner, 85
T.C. 527, 529 (1985). The moving party bears the burden of
proving that no genuine issue of material fact exists. Marshall
v. Commissioner, 85 T.C. 267, 271 (1985). The facts are viewed
in a light most favorable to the nonmoving party. Jacklin v.
Commissioner, 79 T.C. 340, 344 (1982).
Petitioners raise the contention that the instant action
before the Tax Court is barred by the doctrines of res judicata
and collateral estoppel because the District Court adjudicated
the amounts of tax, interest, and penalties owed by petitioners
in the restitution orders incorporated in the judgment of the
criminal proceeding. Respondent argues that petitioners are not
entitled to summary judgment because petitioners chose the Tax
Court for a redetermination of respondent's determination.
We do not question the jurisdiction or authority of the
District Courts to order defendants to make restitution of their
civil income tax liabilities. Federal District Courts have
jurisdiction over criminal violations of the Federal income tax
laws. United States v. Spurgeon, 671 F.2d 1198, 1199 (8th Cir.
1982). Petitioners were ordered to pay restitution to the
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