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respect to any tax liability". However, such language does not
amount to a waiver of collateral estoppel by respondent. Such
language ensures to petitioner that he has the right to appeal
his liability with respect to the amount of the tax liability, by
contesting the total amount of the unreported income, or by
contesting respondent's computation of the tax liability.
Petitioner also claims the plea agreement precludes the
assessment of any fraud penalty, late filing penalty, or interest
penalty, and limits the respondent to "taxes determined to be due
and owing". This Court does not read such meaning into the
agreement. In addition, it was the order of the District Court
for the Southern District for West Virginia that petitioner
"shall pay the income tax determined to be due and owing, plus
interest and penalties." (Emphasis added.)
We are satisfied that the issues in the present case are the
same as the issues which were presented and determined adversely
to petitioner in the criminal case. The underlying issue in this
case is that of fraud. Petitioner's prior conviction was based
on fraud; i.e., the charge of his knowingly and willfully
attempting to evade Federal income tax by filing a false and
fraudulent Federal income tax return in violation of section
7201.
The District Court for the Southern District of West
Virginia, a court of competent jurisdiction, has rendered a final
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