Section 1003.1520 - Collateral estoppel(a) Where a final determination pertaining to the respondent's liability for acts that violate this part has been rendered in any proceeding in which the respondent was a party and had an opportunity to be heard, the respondent shall be bound by such determination in any proceeding under this part.(b) In a proceeding under this part, a person is estopped from denying the essential elements of the criminal offense if the proceeding-(1) Is against a person who 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.