A resident individual’s conviction for criminal tax fraud resulting from her failure to report a substantial gain from the sale of a Monet painting resulted in her being collaterally estopped from challenging an assessment of New York State and City personal income tax and fraud penalties relating to the same issue. Matter of Vilma Bautista, DTA No. 827182 (N.Y.S. Div. of Tax App., May 5, 2016). The New York State Administrative Law Judge also found that even if the individual was not collaterally estopped, she nonetheless failed to meet her burden of proof that the asserted deficiency was incorrect. Finally, the ALJ held that the Department was justified in relying on the criminal tax fraud conviction and an accompanying restitution order as the basis for its notice of deficiency for income tax due.