Martin and Barbara Schachter - Page 9

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               Clearly, however, 18 U.S.C. section 3623 was enacted to                
          encourage judges to impose more fines as punishment, and                    
          18 U.S.C. section 3622 simply provides guidance to judges in                
          deciding whether to impose a fine as punishment, and if a fine is           
          to be imposed, the amount of the fine.  The factors listed in 18            
          U.S.C. section 3622 do not convert the purpose of criminal fines            
          imposed under 18 U.S.C. section 3623 into something other than              
               We note that if we were to allow a credit against civil                
          fraud additions to tax for criminal fines, Congress' intent in              
          making taxpayers responsible for a portion of the Government's              
          cost in detecting, investigating, and prosecuting a taxpayer's              
          fraud would be substantially frustrated.                                    
               Other arguments made by petitioners have been considered and           
          are without merit.  We reject petitioners' claim to a credit                
          against civil fraud additions to tax for the $250,000 criminal              
               To reflect the foregoing,                                              
                                             Decision will be entered in              
                                        accordance with respondent's                  

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