Door Control Services, Inc., et al. - Page 15

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          punishment.  Ianniello v. Commissioner, 98 T.C. 165 (1992).                 
          Moreover, where the addition to tax is assessed following a                 
          conviction under section 7206(1) for willfully making a false               
          return, the addition to tax under section 6653(b) does not relate           
          to the same offense.  See McNichols v. Commissioner, T.C. Memo.             
          1993-61, affd. 13 F.3d 432 (1st Cir. 1993).  Consequently, we               
          conclude that the Gilchrists' contention is without merit.                  
               Finally, the Gilchrists contend that the criminal proceeding           
          determined that they owe no more than $115,564.30 and that                  
          respondent is collaterally estopped to collect tax, including               
          additions to tax, in excess of that amount.  At the Gilchrists'             
          sentencing hearing, the presiding judge carefully explained that            
          the amount of tax ultimately assessed could exceed $115,564.30              
          and that the Gilchrists would be obligated to pay the additional            
          amount.  The judge explained as follows:                                    
                    THE COURT:  * * * if, for example, you have your                  
               contest with the Internal Revenue Service and it is                    
               determined that you owe $80,000, then the total                        
               restitution you would have to pay would be $80,000.  If                
               it is $180,000, you would still owe the Government                     
               $180,000, 115 of which would be this restitution; do                   
               you understand?                                                        
                    MRS. GILCHRIST:  Yes, sir.                                        
                    MR. GILCHRIST:  (Nods.)                                           
          As a result, we conclude that the U.S. District Court did not               
          determine that the tax owed, including additions to tax, could              
          not exceed $115,564.30, and respondent is not collaterally                  
          estopped.                                                                   




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