- 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