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conclusively established by petitioner's conviction under
section 7203 was that he had willfully failed to file a return
for each of the years 1986 through 1988. "Willful" means the
voluntary, intentional violation of a known legal duty.
United States v. Pomponio, 429 U.S. 10, 12 (1976). Petitioner's
conviction under section 7203 thus conclusively establishes that
his failure to file was not due to reasonable cause and was due
to willful neglect, and he is accordingly estopped from
contending otherwise. Kotmair v. Commissioner, supra at 1263.
Petitioner is therefore liable for the section 6651 addition to
tax.
B. Section 6653--Negligence Addition To Tax
Respondent determined that petitioner is liable under
section 6653 for the negligence addition to tax as follows: For
the 1986 and 1987 tax years, pursuant to section 6653(a)(1)(A)
and (B); for the 1988 tax year, pursuant to section 6653(a)(1).
Respondent argues that the doctrine of collateral estoppel also
precludes petitioner from arguing against imposition of the
negligence addition to tax. Respondent contends that
petitioner's conviction under section 7203 conclusively
establishes that petitioner willfully failed to file his 1986
through 1988 returns, and thereby petitioner is collaterally
estopped from denying his liability for the negligence addition
to tax.
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