Under the doctrine of collateral estoppel, a party cannot relitigate an issue of ultimate fact that was determined by a valid and final judgment in a previous lawsuit between the same parties. (Ashe v. Swenson (1970) 397 U.S. 436, 443 (Ashe); People v. Barragan (2004) 32 Cal.4th 236, 252-253 (Barragan); People v. Santamaria (1994) 8 Cal.4th 903, 912 (Santamaria).) In criminal cases, this doctrine is an aspect of the Fifth Amendment's protection against double jeopardy. (Ashe, supra, 397 U.S. at p. 445; Schiro v. Farley (1994) 510 U.S. 222, 232; Santamaria, supra, 8 Cal.4th at p. 912.) Collateral estoppel applies only if five requirements are met: (1) the relevant issue must be identical to that decided in the prior proceeding; (2) the issue actually must have been litigated in the prior proceeding; (3) the issue necessarily must have been decided in the prior proceeding; (4) the decision in the prior proceeding must be final and on the merits; (5) the party against whom preclusion is sought must be identical to or in privity with the party to the prior proceeding. (People v. Garcia (2006) 39 Cal.4th 1070, 1077; People v. Cooper (2007) 149 Cal.App.4th 500, 518 (Cooper).) The burden is on the defendant to establish the factual predicate for the doctrine to apply. (Schiro v. Farley, supra, 510 U.S. at p. 233; Cooper, supra, 149 Cal.App.4th at p. 519.) We do not apply collateral estoppel "with the hypertechnical and archaic approach of a 19th century pleading book, but with realism and rationality." (Ashe, supra, 397 U.S. at p. 444; accord, Santamaria, supra, 8 Cal.4th at p. 912.) The California Supreme Court and Courts of Appeal have expressed doubt that the doctrine of collateral estoppel applies in further proceedings in the same litigation, such as a defendant's retrial after his or her conviction is set aside for reasons other than the legal sufficiency of the evidence. The issue, however, has not been resolved definitively. (See Barragan, supra, 32 Cal.4th at p. 253; Santamaria, supra, 8 Cal.4th at pp. 913-914; People v. Gordon (2009) 177 Cal.App.4th 1550, 1557 100 Cal.Rptr.3d 94; Cooper, supra, 149 Cal.App.4th at p. 519.)