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party must file "An opposing written response, with or without
supporting affidavits, * * * within such period as the Court may
direct." Rule 121(b). A decision on the merits of a party's
claim will be rendered by way of summary judgment "if the
pleadings, answers to interrogatories, depositions, admissions,
and any other acceptable materials, together with the affidavits,
if any, show that there is no genuine issue as to any material
fact and that a decision may be rendered as a matter of law."
Id. The moving party must prove that there is no genuine issue
of material fact, and factual inferences are viewed in the light
most favorable to the nonmoving party. United States v. Diebold,
Inc., 369 U.S. 654, 655 (1962); Preece v. Commissioner, 95 T.C.
594, 597 (1990).
The instant case is ripe for summary judgment. It is well
established that petitioner's conviction of criminal tax evasion
for 1979 and 1980 under section 7201 collaterally estops him from
denying that deficiencies in his income taxes for those years
were due to fraud for purposes of section 6653(b). The elements
of criminal tax evasion under section 7201 are not dissimilar to
the elements of civil tax fraud under section 6653(b), and a
guilty plea is equivalent to a conviction after trial for the
purpose of collateral estoppel. See, e.g., Johnson v. Sawyer,
47 F.3d 716, 722 (5th Cir. 1995); Gray v. Commissioner, 708 F.2d
243 (6th Cir. 1983), affg. T.C. Memo. 1981-1; Tomlinson v.
Lefkowitz, 334 F.2d 262, 264-265 (5th Cir. 1964); Castillo v.
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