Aldrich H. Ames - Page 2




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                    P sought to discover R’s criminal reference                       
               letter.  Generally, criminal reference letters contain                 
               detailed recommendations by R’s attorneys that a                       
               taxpayer be prosecuted for criminal tax violations.  R                 
               refused to turn over the letter, claiming the work                     
               product privilege applied.  P contends that the                        
               privilege does not apply to this civil proceeding.  If                 
               we decide it does apply, P argues that we should apply                 
               a balancing test and decide that his substantial need                  
               overcomes the need for assertion of the privilege.                     
                    Held:  The work product privilege applies to the                  
               criminal reference letter, and P has not shown                         
               substantial need that would vitiate R’s claim of work                  
               product privilege.  Held, further, P did not                           
               constructively receive income before specific amounts                  
               were made available to him.  Held, further, the                        
               imposition of a tax liability on P’s espionage income                  
               and/or the imposition of an accuracy-related penalty                   
               does not constitute punishment within the meaning of                   
               the Double Jeopardy Clause.                                            

               Aldrich H. Ames, pro se.                                               
               Richard F. Stein and John C. McDougal, for respondent.                 


               GERBER, Judge:  Respondent determined deficiencies in                  
          petitioner’s Federal income tax and section 6662(a)1 penalties as           
          follows:                                                                    
            Penalty                                                                   
               Year             Deficiency        Sec. 6662(a)                        
               1989           $214,303.51         $42,860.70                          
               1990           19,970.77           3,994.15                            
               1991           27,367.39           5,473.48                            
               1992              58,684.57              11,736.91                     


               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect for the years under                     
          consideration, and all Rule references are to this Court’s Rules            
          of Practice and Procedure.                                                  




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