- 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