STATE OF WISCONSIN

TAX APPEALS COMMISSION

This matter comes before the Commission on a Motion to Dismiss filed by the Respondent, Wisconsin Department of Revenue ("the Department"), on the ground that the matter is res judicata. Petitioner, Zonia Zetta, appears pro se. The Department is represented by Attorney Axel F. Candelaria. Attorney Candelaria, filed a brief in support of the Motion. Petitioner filed a response to the Motion.

Based upon the content of the file and the submissions of both parties, the Motion to Dismiss is granted and the case is dismissed.

This case involves the same party and the same issues as the cases of Janet Abhold v. Dep't. of Revenue, Docket Nos. 10-I-155 and 10-I-156-SC. In Petitioner's Petition for Review and in her responsive filing to the Motion to Dismiss, Petitioner makes it clear that she is the same person as Janet Abhold and that she is appealing the same issues she raised in her earlier cases, those being whether she was domiciled in Wisconsin in 2005 and 2006. The doctrine of res judicata is called "claim preclusion" in Wisconsin. Northern States Power v. Bugher, 189 Wis. 2d 541, 550 (Wis. 1995). Under this doctrine, a final judgment or order is conclusive and bars the right to bring or maintain an action on the same claim or cause. A final order in Janet Abhold v. Dep't. of Revenue, Docket Nos. 10-I-155 and 10-I-156, was issued on April 25, 2011, dismissing both cases with prejudice.

In the present case, Petitioner also claims that she has been harassed by the State of Wisconsin and that she was discriminated against because she used an attorney from Freedom Law School in her earlier appeals. However, she and her attorney were the ones who moved to dismiss the earlier cases with prejudice. Her own motion stated that she understood the dismissal would result in a determination against her and in favor of the Department of Revenue. The dismissal occurred in 2011. Her cases concluded at that time. The present case is barred by the doctrine of res judicata and is therefore dismissed pursuant to Wis. Stat. 802.06(2)(a)8.

IT IS ORDERED

1. Respondent's Motion to Dismiss is granted.

2. The Petition for Review in this matter is dismissed.

Dated at Madison, Wisconsin, this 8^th day of January, 2015.

WISCONSIN TAX APPEALS COMMISSION

Lorna Hemp Boll, Chair

Roger W. Le Grand, Commissioner

David D. Wilmoth, Commissioner

ATTACHMENT: NOTICE OF APPEAL INFORMATION