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tax returns for the taxable year 1983 is due to fraud
on the part of petitioner Ferdinand DeCaprio, the
respondent affirmatively relies upon the doctrine of
collateral estoppel (estoppel by judgment) and alleges:
(a) Ferdinand DeCaprio, one of the petition-
ers herein, is the same person who was the defendant in
the criminal case of United States of America v.
Ferdinand DeCaprio (Southern District of New York,
Docket No. 89 Cr. 981).
(b) The respondent herein is a party in
privity with the United States of America, the prose-
cuting party in the aforesaid criminal case in which
Petitioner Ferdinand DeCaprio was the defendant.
(c) There was a waiver of indictment in the
aforesaid criminal case which took place before Magis-
trate Tyler.
(d) On December 20, 1989, Petitioner
Ferdinand DeCaprio appeared before Judge Gerard L.
Goettel, District Court Judge, Southern District of New
York, and pled guilty under I.R.C. � 7201 to evading
income taxes in the taxable year 1983.
(e) Among the questions asked by Judge
Goettel during Petitioner Ferdinand DeCaprio's
allocution was whether he willfully filed a false and
fraudulent income tax return for the taxable year 1983
with intent to evade and defeat income tax, and whether
he did in fact by such means understate a part of the
income tax due and owing by him to the United States of
America for said year. Petitioner answered in the
affirmative to these questions.
(g) One of the issues in the instant case is
whether the addition to tax imposed by I.R.C. � 6653(b)
should be imposed against Petitioner Ferdinand DeCaprio
for the taxable year 1983.
(h) The issue in the instant case is the
same as the issue which was presented in the aforesaid
criminal case and determined adversely to petitioner
Ferdinand DeCaprio since the court accepted his guilty
plea. Both the imposition of the addition to tax
against the petitioner for the taxable year 1983, under
I.R.C. � 6653(b), and the guilty plea for violation of
I.R.C. � 7201 are each dependent upon findings that the
petitioner for the taxable year 1983 did in fact file a
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