- 8 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011