# Prop. Treas. Reg. § 150.521: Collateral estoppel.

Proposed regulation, not in force. REG-114676-21, 86 FR 51730, published 2021-09-16 <https://www.federalregister.gov/documents/2021/09/16/2021-19797/requirements-related-to-air-ambulance-services-agent-and-broker-disclosures-and-provider-enforcement>.

42. Add subpart E to read as follows:

(a) Where a final decision pertaining to the provider or facility's liability for acts that violate this part has been rendered in any proceeding in which the provider or facility was a party and had an opportunity to be heard, the provider or facility shall be bound by such decision in any proceeding under this part.

(b) In a proceeding under this part, a provider or facility is estopped from denying the essential elements of a criminal offense if the proceeding:

(1) Is against a provider or facility which has been convicted (whether upon a verdict after trial or upon a plea of guilty or nolo contendere) of a Federal crime charging fraud or false statements; and

(2) Involves the same transactions as in the criminal action.