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$3,781, and $10,224, respectively. The parties also agree that
there are no additions to tax due from petitioner pursuant to
section 6661 for 1985 and 1986.
1. Section 6653(b)
Section 6653(b) imposes additions to tax on taxpayers who
fraudulently understate their income tax liability.5 The
Government has the burden of proving fraud by clear and
convincing evidence. Rule 142(b). It has met that burden in
this case with proof of Slater's convictions for tax evasion
under section 72016 for each of the years at issue. See Blohm v.
Commissioner, 994 F.2d 1542, 1554 (11th Cir. 1993), affg. T.C.
Memo. 1991-636.
The Double Jeopardy Clause of the Fifth Amendment to the
United States Constitution states "nor shall any person be
subject for the same offence to be twice put in jeopardy of life
or limb." Petitioner contends that imposition of the fraud
additions, when coupled with the prison time he has served and
the fines he has paid, violates the double jeopardy provisions of
5 See note 1.
6 Sec. 7201 provides:
Any person who willfully attempts in any manner to
evade or defeat any tax imposed by this title or the
payment thereof shall, in addition to other penalties
provided by law, be guilty of a felony and, upon
conviction thereof, shall be fined not more than
$100,000 ($500,000 in the case of a corporation), or
imprisoned not more than 5 years, or both, together
with the costs of prosecution.
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