§ 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; 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, as amended at 71 FR 28581, May 17, 2006]