- 21 -
litigation. [Peck v. Commissioner, supra at 166-167
(citations omitted).]
1. Identity of Issues
The first of the five factors enumerated above focuses on
identity of the issues. The Court must determine whether the
facts and issues upon which the earlier judgment was rendered are
applicable to the instant case. See Gammill v. Commissioner, 62
T.C. 607, 616 (1974). The question before the District Court in
the proceeding between petitioner and the nine named individuals
was: (1) Whether the named individuals “either participated in
the decision to initiate audits of [his] tax returns or in the
actual audit process itself” in violation of sections 6103(a) and
7605(b),12 and (2) whether petitioner’s constitutional rights,
specifically his First Amendment right to free speech, his Fourth
Amendment liberty interests, his Fifth Amendment right to
procedural and substantive due process and equal protection, and
his right to be free of cruel and unusual punishment, were
violated.
12Sec. 7605(b) provides:
SEC. 7605(b). Restrictions on Examination of
Taxpayer.–-No taxpayer shall be subjected to
unnecessary examination or investigations, and only one
inspection of a taxpayer’s books of account shall be
made for each taxable year unless the taxpayer requests
otherwise or unless the Secretary, after investigation,
notifies the taxpayer in writing that an additional
inspection is necessary.
Page: Previous 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Next
Last modified: March 27, 2008