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CERTAIN ISSUES PRECLUDED.–-An issue may not be
raised at the hearing if--
(A) the issue was raised and considered at
a previous hearing under section 6320 or in any other
previous administrative or judicial proceeding; and
(B) the person seeking to raise the issue
participated meaningfully in such hearing or
proceeding.
As we observed in Magana v. Commissioner, 118 T.C. 488, 492
(2002):
Section 6330(c)(4) expressly provides that
taxpayers, at collection hearings before respondent's
Appeals Office, may not raise issues that were
previously raised by taxpayers and considered in any
other administrative or judicial proceeding in which
the taxpayers meaningfully participated. See secs.
301.6320-1(e)(1), 301.6330-1(e)(1), Proced. & Admin.
Regs. * * *
We take judicial notice of the opinion and record in Wooten
v. Commissioner, supra, that the claims petitioner wishes to make
in this case were raised by her in that prior case and that she
participated meaningfully in that case.
Section 6330(c)(4) in effect codifies the legal doctrines of
res judicata and collateral estoppel in their application to
collection proceedings. Even in the absence of section
6330(c)(4), this situation would be governed by the legal
doctrine of res judicata, which means “a matter adjudged”; under
this doctrine, a final judgment rendered by a court of competent
jurisdiction on the merits is conclusive as to the rights of the
same parties, and, as to them, constitutes an absolute bar to a
subsequent action involving the same claim, demand, or cause of
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