- 2 -
that petitioner's plea of guilty to tax evasion under section
7201 collaterally estops him from disputing there is an
underpayment of income tax for the 1985 taxable year, and that
the underpayment is due to fraud within the meaning of section
6653(b). Respondent supports his motion with four exhibits,
namely: (1) The Information filed by the U.S. Attorney in the
criminal case against petitioner in the U.S. District Court,
Southern District of West Virginia at Charleston, (2)
petitioner's plea agreement (plea agreement), (3) the guilty plea
in the criminal case against petitioner, and (4) the order issued
by the District Court finding petitioner guilty and convicting
him of one violation of 26 U.S.C. sec. 7201 (1994). Petitioner
filed a response objecting to the granting of respondent's motion
for partial summary judgment.
The Court must decide whether petitioner is collaterally
estopped from contesting that there is an underpayment of tax and
that part of the underpayment is due to fraud within the meaning
of section 6653(b) for the 1985 taxable year on account of
petitioner's plea of guilty to a violation of section 7201.
1(...continued)
are to the Tax Court Rules of Practice and Procedure, unless
otherwise indicated.
This case was set for trial on two prior occasions. At
petitioner's request, the matter was continued on each occasion.
Jurisdiction was retained in an attempt to assist the parties in
resolving this matter, or at least narrowing the issues.
Respondent then filed this motion for partial summary judgment.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011