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been essential to the prior decision. See Meier v. Commissioner,
91 T.C. 273, 282 (1988).
In the instant case, petitioner was found guilty under 18
U.S.C. sec. 1001 for concealing material facts from the Internal
Revenue Service and under section 7206(2) for aiding and abetting
in the filing of a false Federal income tax return. Establishing
petitioner’s specific tax liabilities is not an element of 18
U.S.C. sec. 1001 or section 7206(2) and therefore no specific
income tax liabilities needed to be determined in petitioner’s
prior criminal proceeding. See M.J. Wood Associates, Inc. v.
Commissioner, T.C. Memo. 1998-375; Hickman v. Commissioner, T.C.
Memo. 1997-566, affd. 183 F.3d 535 (6th Cir. 1999). The addendum
to the plea agreement set forth specific tax liability amounts
for the years in issue. However, it was not essential to the
conviction against petitioner because it was not an element of
the crimes petitioner was convicted of. See Hickman v.
Commissioner, supra. The precise amount of petitioner’s tax
liability was not specifically litigated or adjudicated in the
criminal proceeding.
Petitioner argues that the requirement in paragraph 7(e) of
the plea agreement that he pay restitution to the Internal
Revenue Service reflects the intention that his civil tax
liabilities be included in his criminal proceeding. However,
paragraph 7(e) does not set forth petitioner’s precise tax
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