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rebutting her determination for the taxable year 1987 that he is
liable for civil fraud under section 6653(b) for filing a false
and fraudulent income tax return with the intent to evade income
tax. Respondent further maintains that the deficiency in income
tax and the additions to tax due from petitioner for 1987 may be
assessed at any time under section 6501(c)(1). Respondent
supports her motion with two exhibits; namely, (1) a grand jury
indictment (Indictment) of petitioner and (2) petitioner's plea
agreement (Plea Agreement).
Petitioner asserts that the doctrine of collateral estoppel
does not apply for 1987, because he pleaded guilty under duress,
and that the 3-year limitation period under section 6501(a) bars
the assessment and collection of the deficiency and additions to
tax for 1987.
The respondent's motion for partial summary judgment is
based on the pleadings filed in this case.
We must decide whether petitioner is collaterally estopped
from contesting that the deficiency in his income tax for 1987
was due to fraud within the meaning of section 6653(b) on account
of his plea of guilty to a violation of section 7201. We hold he
is.
Background
Respondent determined a deficiency in, and additions to,
petitioner's Federal income tax for the taxable year 1987 as
follows:
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