SAUFLEY, J.
[¶ 1] Steven Goumas appeals from a judgment entered in the Superior Court (Kennebec County, Studstrup, J.) dismissing as barred by the doctrine of res judicata his complaint, brought pursuant to 36 M.R.S.A. § 151 (1990 & Supp.1999) and M.R. Civ. P. 80C, in which Goumas challenged the State Tax Assessor's authority to assess income taxes on his income earned at the Portsmouth Naval Shipyard. Finding no error, we affirm.
I....
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