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liabilities, nor does it limit them to the amounts specified in
the addendum. Petitioner also argues that his civil tax
liabilities were accounted for in the criminal proceeding by the
United States District Court Judge’s comment that:
You must cooperate with the I.R.S. and submit all
delinquent tax returns and pay all back taxes and
interest at the direction of the Probation Officer.
The Court should note in regard to this condition that
in determining the sentence that–-the amount of tax
penalties, civil penalties, the distressed sale of the
bank, all of these are consequences that flow from your
action, and are ones that I think are appropriately
taken into account by the Court.
The statement of the presiding judge does not provide that
the disposition of the criminal case was meant to discharge all
of petitioner’s civil tax liabilities. Rather, it provides that
petitioner must still account for his civil tax liabilities in
addition to the other conditions of his sentence. Additionally,
Messrs. Meldman and Biskupic indicate that petitioner’s civil tax
liabilities were not part of the negotiation of the plea
agreement. In viewing the plea agreement, the remarks of the
presiding judge, and the entire record, we hold that the
disposition of petitioner’s criminal case does not bar respondent
from determining additional civil tax liabilities against
petitioner. Because petitioner has admitted to the amounts of
the underpayments in the notice of deficiency, he is liable for
those amounts.
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Last modified: May 25, 2011