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Pursuant to this agreement, petitioner told Federal authorities
about his financial dealings, including the existence of funds in
the Cayman Islands.
Petitioner's 1980 plea agreement has already been the
subject of extensive litigation. In finding the jeopardy
assessments for 1978 through 1983 against petitioner reasonable,
and the amount assessed appropriate under the circumstances, the
District Court for the Southern District of Florida held:
This Court does not accept * * * [petitioner's]
contentions that his 1980 grant of immunity estops the
Government from making jeopardy assessments for civil
tax liabilities against the taxpayer. For ease of
analysis, the assessments can be divided between pre-
immunity and post-immunity tax years. The Eleventh
Circuit has determined that the 1980 grant of immunity
does not encompass tax years subsequent to 1979 and
that * * * [petitioner] is not immune from criminal
prosecution for tax evasion for post-immunity tax
years. Harvey, 869 F.2d at 1449. In light of the fact
that the immunity agreement does not even extend to tax
years after 1979, there is no question that the grant
of immunity does not preclude the Service from making
assessments for the tax years 1980 through 1983. As
for 1978 and 1979, the trial judge in United States v.
Harvey, 651 F. Supp. 894 (S.D. Fla. 1986), rev'd 869
F.2d 1439 (11th Cir. 1989) originally held that there
was immunity from criminal prosecution for tax evasion
for these years, but has subsequently determined that,
at least for purposes of a termination assessment, the
grant of immunity did not include civil matters.
Harvey v. United States, Case No. 87-6193 (S.D. Fla.
September 24, 1987). Given the limited effect of
judicial review of a jeopardy assessment pursuant to
section 7429, this Court will adopt this well-reasoned
approach. For purposes of this jeopardy review, the
1980 grant of immunity does not preclude the Government
from making assessments for civil tax liabilities for
the years 1978 and 1979. [Harvey v. United States, 730
F. Supp. at 1104-1105.]
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