1996. We have jurisdiction pursuant to 28 U.S.C. § 1291. We review de novo, Hughes v. United States, 953 F.2d 531, 541 (9th Cir. 1992) , and we affirm. We affirm the district court’s finding that the tax liabilities for 1989, 1991 and 1992 are res judicata because the tax court adjudicated these deficiencies in a prior proceeding. See Baker v. Internal Revenue Service (In re Baker), 74 F.3d 906, 909-10 (9th Cir.1996) (per curiam) (“a final judgment on the merits of an action precludes the parties from relitigating issues that were or could have been raised in that action”). We uphold the district court’s deficiency findings for 1993 through 1996, and its penalty finding for 1992, because the government submitted Forms 4340 in support of these determinations, see Hughes, 953 F.2d at 535 (<HOLDING>), and the Collinses did not produce evidence
holding that the color of law element may be satisfied by the fact that an official gains access to the victim in the course of official duty holding that form 4340 shows in the absence of contrary evidence that notices and assessments were properly made holding that official certificates such as forms 4340 can constitute proof of the fact that the assessments were actually and properly made holding that as a matter of evidence juries may properly consider prior oral and written statements for the purpose of defining the contract that was actually made holding that form 4340 is probative evidence in and of itself and shows in the absence of contrary evidence that notices and assessments were properly made