Richard P. Console - Page 9




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          Rule 91(f).  Ambroselli v. Commissioner, T.C. Memo. 1999-158.  On           
          the basis of our review of the record, we conclude that                     
          respondent has clearly and convincingly proven both prongs of the           
          two-part test for fraud.  Petitioner is deemed under Rule 91(f)             
          to have stipulated that “a part of each deficiency for 1986,                
          1987, 1988, and 1989, was due to fraud with the intent to evade             
          taxes”.  As to 1986, petitioner is also deemed to have stipulated           
          that he pled guilty to a violation of section 7201.  Petitioner’s           
          conviction of criminal tax evasion for 1986 under section 7201              
          collaterally estops him from denying that his underpayment of               
          income tax for 1986 was due to fraud for purposes of section                
          6653(b).  See, e.g., Johnson v. Sawyer, 47 F.3d 716, 722 (5th               
          Cir. 1995); Gray v. Commissioner, 708 F.2d 243 (6th Cir. 1983),             
          affg. T.C. Memo. 1981-1; Castillo v. Commissioner, supra at 409-            
          410; Brooks v. Commissioner, 82 T.C. 413, 431 (1984), affd.                 
          without published opinion 772 F.2d 910 (9th Cir. 1985); Amos v.             
          Commissioner, 43 T.C. 50 (1964), affd. 360 F.2d 358 (4th Cir.               
          1965).  We sustain respondent’s determinations of the additions             
          to tax and the accuracy-related penalty for fraud.                          
                                                  Decision will be entered            
                                             for respondent.                          











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