Ella Louise Wooten - Page 10

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          action.  See Black's Law Dictionary 1312 (7th ed. 1999) (citing             
          Restatement (Second) of Judgments, secs. 17, 24 (1982)); Wright,            
          Law of Federal Courts, sec. 100A at 722-723 (5th ed. 1994).  In             
          application to the case before us, this means that the party (Ms.           
          Wooten) who lost the prior case (Wooten v. Commissioner, supra)             
          is precluded in this later collection case from making the same             
          claim the Court rejected in the prior case.                                 
               Finally, insofar as petitioner seeks to put her tax                    
          liabilities in issue, she is also precluded from doing so by                
          section 6330(c)(2)(B), which provides:                                      
                    Underlying liability.-–The person may also raise                  
               at the hearing challenges to the existence or amount of                
               the underlying tax liability for any tax period if the                 
               person did not receive any statutory notice of                         
               deficiency for such tax liability or did not otherwise                 
               have an opportunity to dispute such tax liability.                     
          Of course, petitioner did receive a statutory notice of                     
          deficiency for the liabilities in issue, and she had an                     
          opportunity, which she took advantage of by filing a petition and           
          participating meaningfully in the Tax Court proceeding, to                  
          dispute the liabilities.                                                    
          Issue 2:  Payments to Other Agencies                                        
               Pursuant to section 6402(c) and (d), the Commissioner is               
          legally required to transfer any existing Federal income tax                
          overpayments of a taxpayer to satisfy any obligations of the                
          taxpayer identified in that section, viz, amounts of past-due               
          support owed by that person of which the Secretary has been                 





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