Richard A. Cole, M.D. Inc. - Page 10

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                                    II.  OPINION                                      
          A.   Procedural Issues                                                      
               Petitioner argues that its plea of guilty in the prior                 
          criminal case was not voluntary because its counsel coerced the             
          guilty plea.  We disagree.  Petitioner offered no evidence or               
          explanation to support its claim that its counsel coerced the               
          guilty plea.                                                                
               Petitioner points out that respondent used the day sheets to           
          determine the deficiencies in issue and contends that the                   
          Government got those records from an illegal search and seizure             
          in its office.  Petitioner contends that its counsel in the                 
          criminal case failed to raise the illegal search and seizure                
          issue.  Petitioner contends that the day sheets should be                   
          excluded from evidence here.  We disagree.  Petitioner agreed as            
          part of the plea in his criminal case to allow the CID to release           
          to the IRS Examination Division the special agent's report and              
          petitioner's bank records and day sheets.  Petitioner waived its            
          right to object to the use of these records by signing the plea             
          B.   Unreported Receipts                                                    
               Respondent determined that petitioner had unreported                   
          receipts of $338,317 for fiscal year 1987 and $259,951 for fiscal           

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