M.J. Wood Associates, Inc. - Page 7

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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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