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tax years. Moore v. United States, 360 F.2d 353 (4th Cir. 1965);
DiLeo v. Commissioner, 96 T.C. 858, 885-886 (1991), affd. 959
F.2d 16 (2d Cir. 1992).
We note that petitioner states he will attempt to use this
forum to prove his innocence regarding his violation of the tax
code, having been unable to appeal his conviction on Counts I and
II. Given this statement, and the form of petitioner's arguments
so far, we now wish to make clear that, based on our holdings as
to the application of collateral estoppel, there remains for
decision only a few items which were not decided in the District
Court proceeding, which are as follows: (1) The amount of
unreported income received by petitioner in 1981 and 1982 (as to
which petitioner bears the burden of proof, Meier v.
Commissioner, 91 T.C. 273, 288 (1988)); and (2) the amount of the
understatement of tax in 1982 attributable to fraud, for purposes
of section 6653(b)(2), as to which respondent bears the burden of
proof by clear and convincing evidence, DiLeo v. Commissioner, 96
T.C. at 873. As for those items decided in the District Court
proceeding with respect to the tax evasion charges, petitioner
missed his chance for reargument by his failure to appeal,
notwithstanding his claims as to "the necessity to allege
ineffective assistance of counsel involving an attorney who
showed no malice", and the costliness of appeal.
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