- 25 -
c. 1987
Petitioner was convicted under section 7203 for failure to
file an income tax return for 1987. The elements of criminal
failure to file under section 7203 are not the same as the
elements of civil tax fraud under section 6653(b)(1)(A) and (B).
Blockburger v. United States, 284 U.S. at 304. Thus, 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 1987.
3. Conclusion
We hold that the imposition of the addition to tax for
fraud under section 6653(b)(1) and (2) for 1985 and section
6653(b)(1)(A) and (B) for 1986 and 1987 does not violate
petitioner’s right not to be subject to double jeopardy under the
Fifth Amendment to the Constitution.
Decision will be entered
for respondent.
Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Last modified: May 25, 2011