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tax for the taxable year 1987 is due to fraud, the
respondent affirmatively relies upon the doctrine of
collateral estoppel (estoppel by judgment), and
alleges:
(a) Ronald L. Berkshire, the petitioner herein,
is the same person who was the defendant in the
criminal case of United States of America v. Ronald L.
Berkshire (Western District of Virginia, Case Number
92-00050-01). The Judgment entered in that case became
final on May 24, 1993.
* * * * * * *
(d) The petitioner subsequently entered a plea of
guilty to violation of I.R.C. sec. 7201 for the taxable
year 1987, as set forth against him in Count Three of
the indictment.
(e) On May 24, 1993, the United States District
Court for the Western District of Virginia entered
Judgment against the petitioner pursuant to said plea.
* * *
* * * * * * *
(i) The prior criminal conviction of the
petitioner under I.R.C. sec. 7201 for the taxable year
1987 is conclusive and binding on the petitioner, and,
by reason thereof, the petitioner is estopped in the
instant case under the doctrine of collateral estoppel
(estoppel by judgment) from denying herein that he
willfully engaged in conduct to mislead and to conceal
his true taxable income for the taxable year 1987 with
intent to evade and defeat a part of the income tax due
and owing by him for said year, and that due to such
fraud there is an underpayment of tax within the
meaning of I.R.C. secs. 6653(b)(1)(A) and 6653(b)(1)(B)
for the taxable year 1987.
(j) By reason of such prior criminal conviction,
the petitioner is estopped in the instant case, under
the doctrine of collateral estoppel (estoppel by
judgment) from denying that a part of the underpayment
in income tax for the year 1987 is due to fraud, and
that, therefore, the petitioner is liable for the
additions to tax imposed by I.R.C. secs. 6653(b)(1)(A)
and 6653(b)(1)(B), as determined by the respondent in
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