- 30 -
Commissioner, T.C. Memo. 1988-311; see also Walker v.
Commissioner, 757 F.2d 36 (3d Cir. 1985), revg. T.C. Memo. 1983-
538; Gerardo v. Commissioner, supra; Mandina v. Commissioner,
T.C. Memo. 1982-34, affd. 758 F.2d 1399 (11th Cir. 1984) and
affd. in part, revd. in part, and remanded sub nom. Schaffer v.
Commissioner, 779 F.2d 849 (2d Cir. 1985); Barber v.
Commissioner, T.C. Memo. 1980-39, affd. without published opinion
679 F.2d 896 (9th Cir. 1982).
Giongo also argues that determining as to him the same
deficiencies as those determined against the other petitioners,
when he had at most a small role in the conspiracy, violates his
rights under the Eighth Amendment to the Constitution.13 The
imposition of liability for a Federal income tax deficiency and
the additions to tax for fraud, however, has been held to be
remedial and not punitive. Helvering v. Mitchell, 303 U.S. 391,
397 (1938); United States v. Alt, 83 F.3d 779, 784 (6th Cir.
1996); Thomas v. Commissioner, 62 F.3d 97 (4th Cir. 1995), affg.
T.C. Memo. 1994-128; McNichols v. Commissioner, 13 F.3d 432 (1st
Cir. 1993), affg. T.C. Memo. 1993-61; Ianniello v. Commissioner,
98 T.C. 165, 180 (1992). Accordingly, the Eighth Amendment does
not apply in the context of this civil tax proceeding.14
13 The Eighth Amendment provides that "Excessive bail shall not
be required, nor excessive fines imposed". U.S. Const. amend.
VIII.
14 However, in keeping with the opinion of the Court of Appeals
(continued...)
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