Robert K. Lahodny - Page 2

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            two exhibits, namely:  (1) A grand jury indictment (Indictment)                           
            of petitioner and Andrew Winslow Willis, and (2) petitioner's                             
            plea agreement (Plea Agreement) to the charges contained in the                           
            Indictment.  The Court ordered petitioner to respond to                                   
            respondent's motion on or before November 19, 1996.  Petitioner                           
            failed to do so.                                                                          
                  The Court must decide whether petitioner is collaterally                            
            estopped from contesting that deficiencies in his income taxes                            
            for the years at issue were due to fraud within the meaning of                            
            section 6653(b) on account of his plea of guilty to a violation                           
            of section 7201.  We hold he is.  Unless otherwise stated,                                
            section references are to the Internal Revenue Code in effect for                         
            the years in issue.  Rule references are to the Tax Court Rules                           
            of Practice and Procedure.  Dollar amounts have been rounded to                           
            the nearest dollar.                                                                       
                                             Background                                               
                  Petitioner petitioned the Court to redetermine respondent's                         
            determination of deficiencies of $168,198 and $32,696 in his 1979                         
            and 1980 Federal income taxes, respectively, and $84,099 and                              
            $16,348 additions to those respective taxes under section                                 
            6653(b).  Petitioner resided in Texarkana, Texas, when he                                 
            petitioned the Court.                                                                     
                  Petitioner was a defendant in the criminal case United                              
            States v. Lahodny, which was docketed in the U.S. District Court                          
            for the Southern District of California.  In connection with this                         




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