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Despite the foregoing, petitioner insists that the
bankruptcy court’s conclusion that the 1985 tentative refund was
a nonrebate refund has somehow stripped the Court of
jurisdiction. Ignoring Hannan v. Commissioner, 52 T.C. 787
(1969), petitioner is essentially asserting that we have no
jurisdiction because there is no deficiency. According to
petitioner, there is no deficiency because the bankruptcy court’s
opinion that the 1985 tentative refund is a nonrebate refund
should be extended to the 1981 and 1984 tentative refunds.
Petitioner further contends that, under the collateral estoppel
doctrine, respondent is precluded from litigating whether the
tentative refunds for 1981 and 1984 are nonrebate refunds.
We disagree with petitioner: we hold that petitioner may not
rely on the doctrine of collateral estoppel to preclude
respondent from litigating whether the tentative refunds
petitioner was paid are nonrebate refunds. Not only have the
technical requirements of collateral estoppel not been satisfied,
but–-even if they had been satisfied-–petitioner’s change of
position would invoke the “injustice” exception to collateral
estoppel. Having concluded that petitioner’s collateral estoppel
argument does not preclude us from considering the merits of
petitioner’s claim, we also disagree with petitioner that the
tentative refunds it applied for and received are nonrebate
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