Joseph C. Stepien - Page 2

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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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