Patricia G. McCulley - Page 8

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          Commissioner, 56 T.C. 213, 223-224 (1971).  The intent to conceal           
          or mislead may be inferred from a pattern of conduct.  See Spies            
          v. United States, 317 U.S. 492, 499 (1943).                                 
          1.  Guilty Plea Under Section 7206(1)                                       
               A conviction5 under section 7206(1)6 does not collaterally             
          estop a taxpayer from denying fraud under section 6653(b).                  
          Wright v. Commissioner, 84 T.C. 636 (1985); see also Considine v.           
          United States, 683 F.2d 1285 (9th Cir. 1982); Cox v.                        
          Commissioner, T.C. Memo. 1985-324; Wheadon v. Commissioner, T.C.            
          Memo. 1992-633.                                                             
               Under section 7206(1) it is a crime to willfully make and              
          submit any return verified by a written declaration that is made            
          under penalties of perjury which the taxpayer does not believe to           




          5    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).                                   
          6    SEC. 7206 provides, in relevant part:                                  
               Any person who--                                                       
                    (1) Declaration under penalties of perjury--                      
               Willfully makes and subscribes any return, statement, or               
               other document, which contains or is verified by a written             
               declaration that it is made under the penalties of perjury,            
               and which he does not believe to be true and correct as to             
               every material matter; *   *   *                                       
               *         *         *         *         *         *    *               
          shall be guilty of a felony and, upon conviction thereof, shall             
          be fined not more than $100,000 * * * or imprisoned not more than           
          3 years, or both, together with the costs of prosecution.                   



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