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SUPPLEMENTAL OPINION
SWIFT, Judge: This matter is before us under Rule 155 on
the parties' disputed computations of the decision to be entered
herein.
The issue for decision is whether petitioners should be
allowed a credit against civil fraud additions to tax for a
$250,000 criminal fine imposed on petitioner Martin Schachter
(petitioner).
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
On September 23, 1993, petitioner pleaded guilty under
section 7201 to one count of income tax evasion and to one count
of conspiracy under 18 U.S.C. section 371 (1988) to defraud the
United States with respect to his individual Federal income tax
liability for 1986. In connection with the above plea, under the
authority of 18 U.S.C. sections 3622 and 3623 (Supp. II, 1984),
now repealed and replaced by 18 U.S.C. sections 3572 and 3571
(1994), respectively, a Federal District Court judge sentenced
petitioner to serve 2 years in prison, to pay a fine of $250,000
(criminal fine), and to pay restitution to the Internal Revenue
Service of $161,845.
After petitioner's criminal conviction and sentencing,
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