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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
punishment.
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
fine.
To reflect the foregoing,
Decision will be entered in
accordance with respondent's
computations.
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