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section 6663 for 1989. Petitioner asserts that he had a good
faith belief that his 1980 plea agreement gave him immunity from
civil taxes and thus precludes a finding of fraud.
Section 6653(b) as applicable to 1978 through 1981 imposes
an addition to tax of 50 percent of the underpayment if any
portion of the underpayment is due to fraud. For 1982, 1983, and
1985, section 6653(b)(1) imposes an addition to tax of 50 percent
of the underpayment if any portion of the underpayment is due to
fraud, and section 6653(b)(2) imposes an additional amount equal
to 50 percent of the interest with respect to the portion of the
underpayment attributable to fraud. For 1986 and 1987, section
6653(b)(1)(A) imposes an addition to tax of 75 percent of the
portion of the underpayment attributable to fraud, and section
6653(b)(1)(B) imposes an additional amount equal to 50 percent of
the interest with respect to such portion. For 1988, section
6653(b) imposes an addition to tax of 75 percent of the
underpayment attributable to fraud. For 1989, the fraud penalty
imposed under section 6663 is equal to 75 percent of the portion
of the underpayment attributable to fraud.6 For the years 1986
through 1989, if respondent proves that any portion of the
underpayment is attributable to fraud, the entire underpayment
shall be treated as attributable to fraud, unless petitioner can
6See supra note 2.
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