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On March 5, 1993, the U.S. District Court for the Western
District of Pennsylvania entered judgment against Dr. Cole and
petitioner pursuant to Dr. Cole's guilty plea. Dr. Cole was
sentenced and ordered to make restitution.
The U.S. Court of Appeals for the Third Circuit affirmed
petitioner's and Dr. Cole's convictions, without published
opinion. United States v. Cole, 8 F.3d 813 (3d Cir. 1993). Dr.
Cole contends that, on April 22, 1994, he filed a motion to
vacate his criminal conviction under 28 U.S.C. section 2255
(1994). The U.S. District Court for the Western District of
Pennsylvania dismissed the motion. Dr. Cole further contends
that, on July 25, 1994, he filed an appeal that he claims was not
docketed until November 6, 1994. The Court of Appeals for the
Third Circuit dismissed the appeal as untimely on December 30,
1994. He appealed the dismissal, but the appeal was not
docketed. In October 1996, Dr. Cole filed a motion to reopen the
appeal. The Court of Appeals for the Third Circuit denied his
motion on March 26, 1997. Dr. Cole filed a petition for
extraordinary writ of habeas corpus. The U.S. Supreme Court
denied his petition on January 26, 1998. On February 17, 1998,
he filed a petition for rehearing.
D. Notice of Deficiency
Respondent sent a notice of deficiency dated November 14,
1994, to petitioner for fiscal years 1987 and 1988. Respondent
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