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participated in creating petitioner's 1980 agreement, likewise
testified that he did not have the authority to compromise or
grant immunity from Federal taxes. Accordingly, petitioner's
1980 agreement does not prevent respondent from determining
deficiencies in petitioner's income taxes for 1978 and 1979.
Issue 2. Grand Jury Secrecy and Fed. R. Crim. P. 6(e)
Petitioner asserts that respondent improperly used grand
jury information in violation of rule 6(e) of the Federal Rules
of Criminal Procedure. Petitioner asserts that this information
formed the direct basis for the jeopardy assessments and notice
of deficiency for the taxable years 1978 through 1983 and
indirectly led to the notices of deficiency involving the taxable
years 1985 through 1989, and 1992.
During the criminal tax proceedings in the Southern District
of Florida, petitioner's Cayman Islands records were obtained and
presented to the Federal grand jury. Petitioner asserts that
information regarding his Cayman Islands accounts was improperly
disclosed and then used by respondent.
Generally, matters occurring before a Federal grand jury may
not be disclosed. See Fed. R. Crim. P. 6(e). Petitioner
contends that respondent's determinations are based on
information that was improperly obtained in violation of rule
6(e) of the Federal Rules of Criminal Procedure.
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