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b. 1986
Petitioner was convicted of income tax evasion under section
7201 for 1986. Criminal tax evasion under section 7201 and civil
fraud under section 6653(b) require proof of the same facts.
Amos v. Commissioner, 43 T.C. 50, 55 (1964), affd. 360 F.2d 358
(4th Cir. 1965). Thus, sections 7201 and 6653(b) apply to the
same conduct for purposes of double jeopardy.
We must next decide whether imposition of the addition to
tax under section 6653(b)(1)(A) and (B) is punishment for
purposes of the Double Jeopardy Clause. A civil sanction is
punishment for double jeopardy purposes if it is not remedial
but is imposed to serve the punitive goals of deterrence and
retribution. Department of Revenue v. Kurth Ranch, U.S. ,
114 S. Ct. 1937, 1944 (1994); United States v. Halper, supra at
448-449. The 50-percent addition to tax for civil tax fraud as
under section 6653(b)(1) and (2) in effect before 1986 was not a
criminal punishment for purposes of the Double Jeopardy Clause
because it was imposed primarily to protect the revenue and to
reimburse the Government for the heavy expense of investigation
and the loss resulting from the taxpayer's fraud. Helvering v.
Mitchell, 303 U.S. 391, 398, 401 (1938); Ianniello v.
Commissioner, 98 T.C. 165, 176-185 (1992).
Congress amended section 6653(b) effective for returns due
after December 31, 1986, to apply the addition to tax under
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