When a taxpayer seeks a tax result inconsistent with an earlier position of that same taxpayer, and the fisc is adversely affected by the change in position, the government may argue that the taxpayer's current position is precluded by a "duty of consistency" or doctrine of equitable estoppel. In New Capital Fire v. Commissioner, the Tax Court, in prior litigation, had upheld a taxpayer corporation's position that the period of limitations to assess tax with respect to the final tax period of another corporation that had merged into the taxpayer had run before tax was assessed for that period. Thereafter, the taxpayer corporation reversed its prior position that the merger qualified a "reorganization" for income tax purposes, and instead urged that gain should have been recognized by the merged corporation at the time of the merger (TC Memo 2021-67). The Tax Court concluded that this further result was precluded by equitable estoppel.