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addition under section 6653(b)(1) applies to the determined
deficiency. Gray v. Commissioner, 708 F.2d 243 (6th Cir. 1983),
affg. T.C. Memo. 1981-1; Plunkett v. Commissioner, 465 F.2d 299,
305 (7th Cir. 1972), affg. T.C. Memo. 1970-274; Arctic Ice Cream
Co. v. Commissioner, 43 T.C. 68 (1964); Harrison v. Commissioner,
T.C. Memo. 1993-587; Mazzocchi Bus Co. v. Commissioner, T.C.
Memo. 1993-43, affd. 14 F.3d 923 (3d Cir. 1994). The elements of
criminal tax evasion under section 7201 are similar to the
elements of civil tax fraud under section 6653(b), and a guilty
plea is equivalent to a conviction after trial for the purpose of
collateral estoppel. Gray v. Commissioner, supra at 246; Arctic
Ice Cream Co. v. Commissioner, supra at 75.
In 1989, petitioner pleaded guilty to, and was convicted of,
criminal tax evasion for 1983 under section 7201. Therefore,
petitioner is collaterally estopped to deny fraud for 1983, and
petitioner is liable for the section 6653(b)(1) addition to tax
for the entire deficiency for that year.
B. Section 6653(b)(2). Section 6653(b)(2) imposes an
addition to tax of 50 percent of the interest payable under
section 6601 on the part of the underpayment due to fraud. As
with section 6653(b)(1), respondent bears the burden of proving,
by clear and convincing evidence, that petitioner has an
underpayment for the taxable year and that the underpayment is
due to fraud. Sec. 7454(a); Rule 142(b); DiLeo v. Commissioner,
supra; Stone v. Commissioner, supra. However, the interest-
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