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Anthony relating to section 7206(2). Respondent’s initial
summary judgment motion papers did not refer to any conviction of
Anthony relating to section 7206(2) in connection with any
collateral estoppel argument. We will not allow this expansion
of respondent’s contentions at this stage of the proceedings. If
this issue is relevant to the instant case (see Meier v.
Commissioner, 91 T.C. 273, 283-286 (1988); Wright v.
Commissioner, 84 T.C. 636, 643-644 (1985)), then it will have to
be presented at an appropriate time, when petitioners will have a
practical opportunity to respond. A related motion in a
companion case is discussed in our opinion in Forkston Fireworks
Mfg. Co. v. Commissioner, T.C. Memo. 1998-188.
Accordingly, we conclude that respondent is entitled to
partial summary judgment that Anthony is estopped to deny that he
committed civil tax fraud for each of the years 1988, 1989, and
1990. In all other respects, respondent’s summary judgment
motion will be denied.
An appropriate order will be
issued granting petitioners’ motion
for leave to amend their reply.
An appropriate order will be
issued granting respondent’s motion
for summary judgment, but only to
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