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attributable to fraud within the meaning of section 6653(b).1 As
explained in more detail below, we agree with respondent that
partial summary judgment in respondent's favor is appropriate.
Background
Joseph C. Stepien (petitioner) failed to file Federal income
tax returns for the taxable years 1983, 1984, 1985, and 1986. On
April 11, 1990, a Federal grand jury sitting in the U.S. District
Court for the District of Hawaii returned an indictment charging
petitioner with criminal tax evasion under section 7201 for the
taxable years 1983, 1984, 1985, and 1986. On July 13, 1990,
petitioner negotiated a plea agreement with the U.S. Attorney for
the District of Hawaii whereby petitioner agreed to enter a
voluntary plea of guilty to the charge of criminal tax evasion
under section 7201 for the taxable year 1984 in exchange for an
agreement by the Government to dismiss the remaining counts of
the indictment. The District Court accepted petitioner's guilty
plea and entered a judgment of conviction against petitioner on
October 22, 1990.
In a notice of deficiency issued subsequent to petitioner's
conviction, respondent determined deficiencies in, and additions
to, petitioner's Federal income taxes as follows:
1 All section references are to the Internal Revenue Code
in effect for the taxable years in issue, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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