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fraud addition to tax for 1988 and the 75-percent fraud penalties
for 1989 and 1990 are sustained and are applicable to each of the
income adjustments that we have sustained.
Petitioner argues that the imposition against him in this
case of a fraud addition to tax for 1988 and of fraud penalties
for 1989 and 1990 would constitute double jeopardy and cruel and
unusual punishment in violation of the 5th and 8th amendments to
the U.S. Constitution. Petitioner's argument is without merit.
See United States v. Alt, 83 F.3d 779 (6th Cir. 1996); Ianniello
v. Commissioner, 98 T.C. 165, 176-187 (1992).
Other Additions To Tax
Also at issue are additions to tax under section 6661(a) for
1988 and under section 6651(a)(1) for 1989. Petitioner has not
established under section 6661(a) that the underpayment for 1988,
as reflected on the Federal income tax return that was filed for
1988, was based on substantial authority. For 1989, petitioner
has not established under section 6651(a)(1) that the late filing
of his return for that year was due to reasonable cause.
We sustain the imposition of each of these additions to tax.
Decision will be entered
under Rule 155.
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