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The Government is entitled to rough remedial justice
according to somewhat imprecise formulas. United States v.
Halper, supra at 446. We view section 6653(b) to be the same
after the 1986 amendment as before, for purposes of applying the
Double Jeopardy Clause.
Section 6653(b)(1)(A) and (B) is quite different from the
Montana drug tax, the imposition of which the Supreme Court held
violated the Double Jeopardy Clause. Department of Revenue v.
Kurth Ranch, supra at 1948. The Montana drug tax in Kurth Ranch
was punitive, unlike the additions to tax at issue here. In
Kurth Ranch, Montana assessed almost $900,000 in taxes
and penalties on illegally possessed marijuana and hash oil which
had been confiscated from six individuals who pleaded guilty to
possession or storage of dangerous drugs. Id. at 1942, 1946-
1947. 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 1947. The Montana drug tax is the
equivalent of criminal punishment for purposes of the Double
Jeopardy Clause. Id. at 1947.
We conclude that the imposition of the addition to tax for
fraud under section 6653(b)(1)(A) and (B) does not violate
petitioner’s right not to be subject to double jeopardy for 1986.
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