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First, he contends that imposition of the addition to tax results
in double jeopardy. This Court has already decided that double
jeopardy does not apply to section 6661(a) additions imposed
after criminal conviction pursuant to section 7201. See Miller
v. Commissioner, T.C. Memo. 1994-249.
Petitioner's second argument is hard to follow in the light
of section 6661(b). He states that his understatement "was the
result of a failure of proof as to items of deductions that arose
from improper record keeping." At most petitioner appears to be
stating that he would have been entitled to additional deductions
upon substantiation. However, even if one should accept
petitioner's statement as a factual matter, he still would not
have a valid defense against the section 6661 addition to tax,
and there would not be any genuine issue of triable material fact
in this connection.
An order will be issued
granting respondent's motion
for summary judgment and
decisions will be entered
under Rule 155.
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Last modified: May 25, 2011