- 5 - purpose of complying with the provisions of this paragraph to civil representatives of the Internal Revenue Service. This agreement does not preclude Mr. Boettner from pursuing any appeal rights he may have civilly with respect to any tax liability. Petitioner was also required to resign his position with the West Virginia Senate. On August 30, 1989, petitioner pleaded guilty to tax evasion for the taxable year 1985 in violation of section 7201. On December 14, 1989, the District Court for the Southern District of West Virginia issued the order of conviction based upon petitioner's plea of guilty of one violation of section 7201 (tax evasion). Such order was entered only after a lengthy discussion with petitioner which included, inter alia, his understanding of the charge against him, the ramifications of his entering a guilty plea as opposed to going to trial, whether his guilty plea was a voluntary one, and whether he was satisfied with the competency of his counsel, as per rule 11 of the Federal Rules of Criminal Procedure. Pursuant to the order, petitioner was placed on probation. As one of the conditions of the probation, it was ordered: 2. Pursuant to his plea agreement promise, the defendant shall file an amended federal income tax return for the calendar year 1985 and shall pay the income tax determined to be due and owing, plus interest and penalties, in payments of not less than $100.00 per month commencing February 1, 1990.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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