- 20 - tax for fraud. We conclude that the accuracy-related penalty under section 6662(a) and (c) is not punishment for purposes of the Double Jeopardy Clause. Sections 6651(a) and 6662(a) are quite different than the Montana drug tax, the imposition of which the U.S. Supreme Court held violated the Double Jeopardy Clause. Department of Revenue v. Kurth Ranch, 511 U.S. at __, 114 S. Ct. at 1944. Montana imposed almost $900,000 in taxes and penalties against six individuals who pleaded guilty to possession or storage of dangerous drugs. Id. at __, 114 S. Ct. at 1942, 1946-1947. Montana assessed the tax on illegally possessed marijuana and hash oil which had been confiscated. The tax equaled about 800 percent of the market value of the confiscated drugs. The tax applied only in cases in which the State had imposed a criminal penalty for possession of illegal drugs. Id. at __, 114 S. Ct. at 1947. The Supreme Court held that the Montana drug tax is the equivalent of criminal punishment for purposes of the Double Jeopardy Clause. Id. at __, 114 S. Ct. at 1948. Sections 6651(a) and 6662(a) and (c) are very different from the Montana drug tax; those sections are remedial and intended to compensate the Government for a taxpayer’s noncompliance. Thus, Department of Revenue v. Kurth Ranch, supra, does not control here. See United States v. Alt, supra.Page: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Next
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