Does a Tax Court decision that is entered pursuant to agreement of the parties have any res judicata effect?

Asked about 2 years ago - Chicago, IL

This was a decision regarding two specific tax years. The decision stated specifically that it was "Pursuant to agreement of the parties in this case". There was no trial, no evidence adduced, no finding of facts by the Tax Court, and no stipulation of facts by the parties. The decision said that the liabilities assessed for these years were "abated", but did not say what the true liabilities for those years were. Does this decision have any res judicata or collateral estoppel effect?

Attorney answers (3)

  1. Jeffrey Anton Collins

    Contributor Level 10

    2

    Lawyers agree

    Answered . QUESTION:
    Does a Tax Court decision that is entered pursuant to agreement of the parties have any res judicata effect?

    ANSWER:
    Huh?

    You may contact Attorney Jeff Collins directly at jcollins@uslawattys.com, or 866-340-5055, for more specific... more
  2. Robert John Murillo

    Contributor Level 20

    2

    Lawyers agree

    Answered . That is impossible to answer without review of the order and the proceedings in the case. I can't imagine how a court could order if there is no trial, as you claim. That makes no sense.

    Speak with a tax lawyer.

    This answer is for informational purposes only and is not legal advice regarding your question and does not... more
  3. Dana Whitney Atchley

    Contributor Level 16

    Answered . Are you asking about a Tax Court decision that was entered based on a stipulation between you and the IRS?

    If so then the answer is yes. The order is no less a binding order of the Tax Court merely because it was based on a stipulation between the parties. The same goes for any other court. As such yes, it has res judicata effect.

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