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The Double Jeopardy Clause bars imposition of civil damages
equivalent to criminal punishment for conduct which has already
been the subject of a criminal prosecution. United States v.
Halper, 490 U.S. 435, 448-449 (1989); Blockburger v. United
States, 284 U.S. 299, 304 (1932). Conduct is different for
double jeopardy purposes if the criminal and civil proceedings
require proof of different facts. Blockburger v. United States,
supra.
a. 1985
Petitioner was not convicted or acquitted of, and did not
plead guilty to, any tax crime for 1985. Therefore, imposition
of the addition to tax for fraud under section 6653(b)(1) and (2)
does not subject him to double jeopardy for 1985. Blockburger v.
United States, supra; see Catalfo v. Commissioner, T.C. Memo.
1995-106 (taxpayer was not convicted of and did not plead guilty
to tax crimes for the years in issue); thus, Tax Court
proceedings did not subject him to double jeopardy.
We conclude that the imposition of the addition to tax for
fraud under section 6653(b)(1) and (2) does not violate
petitioner’s right not to be subject to double jeopardy for 1985.
3(...continued)
shall any person be subject for the same offense to be
twice put in jeopardy of life or limb; nor shall be
compelled in any criminal case to be a witness against
himself, nor be deprived of life, liberty, or property,
without due process of law; nor shall private property
be taken for public use, without just compensation.
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