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not an essential element of the indictment to charge petitioner
with any specific tax liability or amount. Instead, he was
charged with receiving income that he knowingly failed to report
on his 1991-94 returns. Establishing petitioner’s specific tax
liabilities is not an element of section 7206(1), and
consequently no specific income tax liabilities needed to be
determined. M.J. Wood Associates, Inc. v. Commissioner, T.C.
Memo. 1998-375. Petitioner contends that in the restitution
order incorporated in the judgment of the criminal proceeding the
District Court adjudicated the amounts of tax, interest, and
penalties he owed. These contentions are not supported by the
record. Petitioner was ordered to pay a fine and make
restitution to the IRS for years 1991-94. The District Court did
not adjudicate the amount of petitioner’s civil tax liabilities
or make ultimate findings of fact upon which estoppel could be
grounded. Consequently, the doctrines of res judicata and
collateral estoppel do not apply. See Hickman v. Commissioner,
183 F.3d 535, 538 (6th Cir. 1999), affg. T.C. Memo. 1997-566.
Next, petitioner argues that the imposition of the civil
fraud addition to tax on top of his prison sentence and fine
relating to his criminal conviction would constitute double
jeopardy and would violate the U.S. Constitution. Petitioner
maintains that subjecting him to the fraud penalty in this case
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