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Petitioners timely filed their petitions with this Court
almost 3 years before the commencement of the criminal proceeding
in District Court. The filing of the petition in the Tax Court
deprives other possible Federal forums of civil tax jurisdiction
for years petitioned to the Tax Court. United States v. Wolf,
238 F.2d 447, 449 (9th Cir. 1956); Dorl v. Commissioner, supra.
The fact that the cases before the Tax Court were inactive during
pendency of the criminal proceedings does not alter this result.
It is the taxpayer's action in filing a valid petition in the Tax
Court, and not any action taken by the Court, that is
determinative. United States v. Wolf, supra. There is nothing
in the VWPA that would change that result. Moreover, the VWPA
provides that a restitution order will be reduced by a later
recovery in any Federal civil proceeding. See 18 U.S.C. sec.
3664(j)(2). More importantly, the District Court did not
adjudicate the amounts of petitioners' civil tax liabilities for
the years pending before this Court.
Petitioners contend, however, that the doctrine of either
res judicata or collateral estoppel would operate to bar retrial
of or estop respondent with respect to the liabilities before
this Court. These contentions are not supported in the record.
The District Court did not adjudicate the amount of petitioners'
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Last modified: May 25, 2011