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addition to tax for fraud3 is Helvering v. Mitchell, supra at
399-401, in which the Supreme Court stated:
Congress may impose both a criminal and a civil
sanction in respect to the same act or omission; for
the double jeopardy clause prohibits merely punishing
twice, or attempting a second time to punish
criminally, for the same offense. The question for
decision is thus whether section 293(b) [the
predecessor of section 6653(b)] imposes a criminal
sanction. That question is one of statutory
construction.
* * * * * * *
The remedial character of sanctions imposing additions
to a tax has been made clear by this Court in passing
upon similar legislation. They are provided primarily
as a safeguard for the protection of the revenue and to
reimburse the Government for the heavy expense of
investigation and the loss resulting from the
taxpayer's fraud. * * * [Citation and fn. ref.
omitted.]
See also Ianniello v. Commissioner, 98 T.C. at 176-185.
Thus, unless the doctrine of Mitchell has been modified or
diluted, petitioner's contention should be rejected out of hand.
Petitioner points to three Supreme Court cases: Department of
Revenue of Montana v. Kurth Ranch, 511 U.S. 767 (1994); Austin v.
United States, 509 U.S. 602 (1993); and United States v. Halper,
supra, as supporting his position that Mitchell no longer applies
in situations such as are involved herein.
3 Liability for the fraud addition under sec. 6651(f)
involves the same elements as under former sec. 6653(b)(1) and
current sec. 6663(a). Clayton v. Commissioner, 102 T.C. 632,
652-653 (1994).
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