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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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