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All of the facts on which respondent relies in respondent’s
motion have been deemed established and deemed admitted. Those
facts include the material facts on which we may proceed to
resolve the issues in respondent’s motion. We conclude that
there are no genuine issues of material fact regarding those
issues.
With respect to respondent’s determinations of deficiencies
and accuracy-related penalties for the taxable years 1993 and
1994, on the record presented, we sustain those determinations.
With respect to the fraud penalties under section 6663 that
respondent determined against Mr. Wilson for the taxable years
1993 and 1994, respondent contends in respondent’s motion that,
under Amos v. Commissioner, 43 T.C. 50, 54-55 (1964), affd. 360
F.2d 358 (4th Cir. 1965), “the prior criminal judgments for tax
evasion are conclusive and binding on Mr. Wilson, and he is
estopped from denying in this case that * * * [he] willfully
filed a false and fraudulent income tax return for the taxable
years 1993 and 1994, with the intent to evade tax.”
In Montana v. United States, 440 U.S. 147 (1979), the
Supreme Court of the United States (Supreme Court) examined and
discussed the doctrine of collateral estoppel. The Supreme Court
stated in pertinent part:
Under collateral estoppel, once an issue is actually
and necessarily determined by a court of competent
jurisdiction, that determination is conclusive in
subsequent suits based on a different cause of action
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Last modified: May 25, 2011