- 22 -
the Government for the heavy expense of investigation and the
loss resulting from the taxpayer’s fraud.” Helvering v.
Mitchell, supra at 401 (fn. ref. omitted). A fortiori, if the
fraud penalties are not a criminal punishment, the civil
negligence addition to tax and the tax liability are not a
criminal punishment. The imposition of a Federal income tax
liability is remedial and not a punishment. See Ianniello v.
Commissioner, 98 T.C. 165, 180 (1992).
We hold that the imposition of a tax liability on
petitioner’s espionage income and/or the imposition of an
accuracy-related penalty under section 6662(a) does not
constitute punishment within the meaning of the Double Jeopardy
Clause.12
Decision will be entered
for respondent.
12 The opinions of this Court are replete with factual
situations where taxpayers who were not the subject of criminal
tax proceedings were found liable for tax and additions to tax on
unreported income from legal and illegal sources. Here,
petitioner is not being subjected to a greater tax rate or
exposure than any other taxpayer, irrespective of whether said
taxpayer had been subjected to criminal prosecution prior to a
determination of a civil liability.
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