Bailey

MEMORANDUM ***

The cases now before us on consolidated appeal represent Donald Bailey’s third and fourth federal lawsuits aimed at undoing the effects of a penalty assessed against him by the IRS. Whether characterized as a claim for damages under the Federal Tort Claims Act, or as a motion to set aside the adverse judgment in Bailey’s first suit, both cases turn on the same allegations — namely, that the IRS used forged documents to obtain a successful ruling in Bailey’s first action, Bailey v. United States, 927 F.Supp. 1274 (D.Ariz.1996), aff 'd, 117 F.3d 1424 , 1997 WL 381945 (9th Cir.1997) (unpublished disposition). This charge repeats allegations made in Bailey’s second suit, Bailey v. IRS, 188 F.R.D. 346 (D.Ariz.1999), aff'd, 232 F.3d 893 , 2000 WL 1137460 (9th Cir. 2000) (unpublished disposition). We have jurisdiction under 28 U.S.C. § 1291 , and we affirm both of the judgments now on appeal.

Both of Bailey’s present cases are barred by the res judicata effects of his earlier, unsuccessful suits. Bailey’s contention that res judicata should not apply because of his fraud allegations lacks merit. Even assuming that there is a general fraud exception to the rules of claim…