- 11 - facts and legal principles remain unchanged, id. at 599-600; and (6) there are no special circumstances that would warrant making an exception to the normal rules of issue preclusion, Montana v. United States, supra at 162; Meier v. Commissioner, supra at 291-292. These requirements are met in this case. First, petitioners disputed respondent’s assessment procedures for 1993-96 in the prior case and in this case. Thus, identical matters are at issue in the prior case and in the instant case. Second, our decision in the prior case is final. Third, the parties in this case are the parties in the prior case. Fourth, during the prior trial, petitioners and respondent actually and necessarily litigated respondent’s assessment procedures for 1993-96 and whether respondent’s proposed collection action for those years was appropriate. The resolution of those matters was essential to the decision in the first suit. Fifth, the controlling facts and legal principles have not changed. Meier v. Commissioner, supra at 291. Sixth, petitioners do not contend, and we do not find, that special circumstances are present that would warrant not applying the normal rules of issue preclusion. See Montana v. United States, supra; Meier v. Commissioner, supra at 291-292. Thus, petitioners are collaterally estopped from alleging irregularities in the assessment of their Federal income taxes for 1993-96.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011