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Although * * * [Elvin] does not contest the Factual
Basis for the plea which is incorporated herein, * * *
[Elvin] as a result of a brain tumor, contends he is
unwilling and unable to admit his participation in or
criminal intent regarding the acts constituting the
crime and maintains his innocence thereof.
Nevertheless, * * * [Elvin] hereby represents to the
Court that the guilty plea herein is entered by * * *
[Elvin] voluntarily, knowingly and understandingly and
further represents to the Court that * * * [Elvin's]
interests require entry of a guilty plea and that the
Factual Basis incorporated herein, as well as other
evidence which * * * [Elvin] anticipates the United
States would present at trial, contains strong evidence
of guilt. * * * [Citations omitted.]
On July 11, 1991, Elvin was sentenced by the U.S. District
Court for the Middle District of Florida (District Court) to 3
years in prison. Elvin's sentence was suspended, and Elvin was
placed on probation for 5 years. The District Court placed two
conditions on Elvin's probation in lieu of imprisonment: (1)
That Elvin enter a treatment facility for mental health
counseling; and (2) that Elvin pay all Federal income taxes,
interest, and penalties found to be lawfully owed to respondent
for the "years 1983 through and including the present" within 30
days after his release from the treatment facility.
Elvin's Income Tax Returns and Respondent's Audit Determinations
For each of the years 1983, 1984, 1985, and 1986, Elvin
filed separate individual Federal income tax returns. Thereon,
Elvin reported salary income from YOC of $119,380, $312,620,
$272,365, and $259,958, respectively.
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