[Code of Federal Regulations] [Title 20, Volume 2] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR498.114] [Page 1199] TITLE 20--EMPLOYEES' BENEFITS CHAPTER III--SOCIAL SECURITY ADMINISTRATION PART 498_CIVIL MONETARY PENALTIES, ASSESSMENTS AND RECOMMENDED EXCLUSIONS --Table of Contents Sec. 498.114 Collateral estoppel. In a proceeding under section 1129 of the Social Security Act that-- (a) 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 or State crime charging fraud or false statements; and (b) Involves the same transactions as in the criminal action, the person is estopped from denying the essential elements of the criminal offense. [61 FR 18080, Apr. 24, 1996]