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Petitioner relies on a footnote in the en banc opinion of
the Court of Appeals for the Eleventh Circuit for the proposition
that his 1980 plea agreement bars respondent from pursuing any
taxes he failed to pay on his Cayman Islands funds before
September 1980. In the en banc review of his criminal tax
indictment in Florida, the Court of Appeals stated:
the government at least implicitly has come to
recognize that the 1980 immunity agreement bars any
prosecution for tax evasion allegedly committed before
September of 1980 (the date of the immunity agreement),
or any other legal action, such as forfeiture, that
might arise from violations that allegedly took place
before the immunity agreement. Harvey got a fresh
start in 1980, including his Cayman Islands money.
[United States v. Harvey, 869 F.2d at 1443 n.6.]
Petitioner argues that this footnote from the opinion of the
Court of Appeals in his criminal tax case prevents respondent
from pursuing any taxes he failed to pay on his Cayman Islands
funds before September 1980, the date of the immunity agreement.
Petitioner further argues that the full extent of his 1980
agreement, especially as it relates to civil tax liabilities
after September 1980, needs to be addressed in these proceedings.
Petitioner's 1980 agreement does not encompass tax years
after 1979. See United States v. Harvey, 869 F.2d at 1449;
Harvey v. United States, 730 F. Supp. at 1104. Accordingly,
respondent is not precluded from pursuing taxes for the years
after 1979 by petitioner's 1980 agreement.
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