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of the 1985, 1986, and 1987 taxable years and that part of such
underpayment is due to fraud within the meaning of section
6653(b). We agree. Under the doctrine of collateral estoppel, a
judgment in a prior proceeding precludes litigation, in a second
proceeding, of issues actually litigated and necessary to the
outcome of the first proceeding. Parklane Hosiery Co. v. Shore,
439 U.S. 322, 326 (1979); Niedringhaus v. Commissioner, 99 T.C.
202, 213 (1992). A criminal conviction under section 7201 based
upon a charge of willful attempt to evade tax necessarily
involves the ultimate factual determinations necessary for a
finding of fraud under section 6653(b); namely, that part of the
underpayment for the taxable year in issue was due to fraud.
Amos v. Commissioner, 43 T.C. 50, 54-56 (1964), affd. 360 F.2d
358 (4th Cir. 1965). Thus, petitioner is precluded from
disputing that part of the underpayment of his income tax is due
to fraud for purposes of section 6653(b) for each of the years in
issue.
Many of petitioner's arguments appear to be based on the
fact that in the prior criminal proceeding the Government did not
prove the exact amount of income received by him or the exact
amount of tax owed by him. A determination of the amount of the
underpayment is not an element for a criminal conviction under
section 7201, nor is it a precondition for use of collateral
estoppel on the issue of fraud under section 6653(b). Further,
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