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false and fraudulent income tax return, and that by
reason of such fraud, there is for said year an under-
payment of income tax.
(i) The prior guilty plea by Petitioner
Ferdinand DeCaprio is conclusive and binding on him,
and by reason thereof, he is estopped in the instant
case under the doctrine of collateral estoppel
(estoppel by judgment), from denying herein that he
willfully filed a false and fraudulent income tax
return for the taxable year 1983 with intent to evade
and defeat a part of the income tax due and owing by
him for said year, and that due to such fraud there is
for said year an underpayment of tax within the meaning
of I.R.C. � 6653(b).
(j) By reason of such a guilty plea, peti-
tioner Ferdinand DeCaprio is estopped in the instant
case, under the doctrine of collateral estoppel
(estoppel by judgment), from denying that a part of the
underpayment of income tax for the taxable year 1983 is
due to fraud, and that, therefore, he is liable for the
addition to tax imposed by I.R.C. � 6653(b), as deter-
mined by respondent in the statutory notice of defi-
ciency, upon which notice the instant case is based.
9. FURTHER ANSWERING the petition, and in sup-
port of the determination that part of the underpay-
ments of tax required to be shown on the petitioners'
income tax returns for the taxable years 1983, 1984,
1985 * * * are due to fraud on the part of Petitioner
Ferdinand DeCaprio, the respondent alleges:
(a) On December 20, 1989, petitioner
Ferdinand DeCaprio appeared before Judge Gerard L.
Goettel, District Court Judge, Southern District of New
York, and pled guilty to evading income taxes in the
taxable year 1983.
(b) On that same date, Petitioner Ferdinand
DeCaprio allocuted, under penalty of perjury or false
statement, that during the taxable years 1983 through
1986, he was the owner of two businesses, All Conserva-
tion, Inc. and Nationwise Exterminating and Deodoriz-
ing, Inc., which were engaged in pest control and
extermination.
(c) On that same date, petitioner Ferdinand
DeCaprio allocuted, under penalty of perjury or false
statement, that during the taxable years 1983 through
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