- 24 - followed statements made by petitioner that he had made a mistake in the way he handled the airline fares and the court's pointing out to him that he must not only plead guilty, but must state that he understood what he was doing, had consulted his attorney, and understood the charges against him, and he must answer questions that showed he understood that he was guilty. The transcript of the guilty plea as a whole is not clear that petitioner testified that at the time of the filing of his return he knew that it was wrong to claim the deductions for airline expenses. This is really the issue, not whether later petitioner learned, and now knows, that the claiming of these expenses was wrong. Although the person representing the U.S. attorney's office and the court made it clear to petitioner that he would have to admit knowing that the claiming of these expenses was wrong, and he did admit that, never does it appear clearly that he departs from his statement of making a mistake and intends to be saying that he knew at the time he filed his returns that what he did was wrong. There is, of course, by pleading guilty, the inherent admission that he violated the provisions of section 7206(1), which provides that any person who willfully makes and subscribes any return which contains or is verified by declaration that it is made under penalty of perjury, and "which he does not believe to be true and correct as to every material matter" is guilty of a felony. However, the conviction underPage: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Next
Last modified: May 25, 2011