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depositions, admissions, and any other acceptable materials,
together with the affidavits, if any, show that there is no
genuine issue as to any material fact and that a decision may be
rendered as a matter of law." Id.; Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994). The moving party bears the burden of proving that
there is no genuine issue of material fact, and factual
inferences are viewed in the light most favorable to the
nonmoving party. United States v. Diebold, Inc., 369 U.S. 654,
655 (1962); Preece v. Commissioner, 95 T.C. 594, 597 (1990). The
existence of any reasonable doubt as to the facts will result in
denial of the motion for summary judgment. Hoeme v.
Commissioner, 63 T.C. 18, 20 (1974).
The instant case is ripe for partial summary judgment. It
is well established that petitioner's conviction of criminal tax
evasion, under section 7201, collaterally estops him from denying
that the deficiency in his income tax for the year in issue was
due to fraud for purposes of section 6653(b). DiLeo v.
Commissioner, 96 T.C. 858, 885-886 (1991), affd. 959 F.2d 16 (2d
Cir. 1992). The elements of criminal tax evasion under section
7201 are not dissimilar to the elements of civil tax fraud under
section 6653(b), and 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); Gray v.
Commissioner, 708 F.2d 243 (6th Cir. 1983), affg. T.C. Memo.
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