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7. Underpayment Due to Fraud
If the Commissioner establishes that any of the underpayment
is due to fraud, the taxpayer must show how much of the
underpayment is not due to fraud. Sec. 6653(b)(2); see Tax
Reform Act of 1986, Pub. L. 99-514, secs. 1503(a), (e), 100 Stat.
2085, 2742-2743. Petitioner has not shown that any of the
underpayment is not due to fraud. We hold that the each of the
underpayments for 1985, 1986, and 1987 is due to fraud.
B. Double Jeopardy
1. Petitioner’s Contentions
Petitioner contends that imposition of the addition to tax
for fraud against him for 1985, 1986, and 1987 violates the
Double Jeopardy Clause of the Fifth Amendment to the U.S.
Constitution (Double Jeopardy Clause) because he contends that he
was criminally prosecuted for the same conduct.
2. Double Jeopardy Analysis
The Double Jeopardy Clause forbids "any person * * * subject
for the same offense to be twice put in jeopardy of life or
limb".3
3 The Fifth Amendment to the Constitution provides as
follows:
No person shall be held to answer for a capital,
or otherwise infamous crime, unless on a presentment or
indictment of a Grand Jury, except in cases arising in
the land or naval forces, or in the Militia, when in
actual service in time of War or public danger; nor
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