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(l) A part of each deficiency in income tax
for the taxable years 1983, 1984, 1985 * * * is due to
fraud with intent to evade.
On August 29, 1994, petitioner filed a reply to respondent's
answer. In that reply, petitioner denied generally the detailed
allegations contained in paragraphs 7, 8, and 9 of the answer and
made various allegations, including that (1) petitioners did not
file false or fraudulent income tax returns for 1983, 1984, or
1985; (2) the assertion of the additions to tax under section
6653(b) against petitioner is invalid under the double jeopardy
clause of the Fifth Amendment to the U.S. Constitution (Fifth
Amendment); (3) petitioner did not have the requisite mental
state to comprehend the meaning and import of the proceedings in
United States v. Ferdinand DeCaprio No. 89 Cr. 981 (S.D.N.Y.)
(criminal tax proceedings) at the time of their occurrence or to
enter a knowing and voluntary guilty plea in those proceedings;
and (4) "Petitioners are not required to respond to this allega-
tion because it states legal conclusions rather than allegations
of fact."
Petitioner alleged the following in the reply with respect
to paragraph 9 in the answer:
(9) Allege that as to petitioner Ferdinand
DeCaprio, the assertion of the addition to tax imposed
by I.R.C. � 6653(b) is invalid under the double jeop-
ardy clause of the Fifth Amendment to the U.S. Consti-
tution.
(a) Admit that the petitioner Ferdinand
DeCaprio appeared before Judge Goettel on December 20,
1989, but deny that Mr. DeCaprio had the requisite
mental state to enter a knowing and voluntary guilty
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