John S. Fagan - Page 4

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          willfully attempting to evade and defeat income tax for 1987 is             
          binding on petitioner and that under the doctrine of collateral             
          estoppel petitioner is estopped from denying that for the year              
          1987 there was an underpayment of his taxes due to fraud.  We               
               This Court addressed the effect of convictions under section           
          7201 on determinations made under section 6653(b) in Amos v.                
          Commissioner, 43 T.C. 50, 55-56 (1964), affd. 360 F.2d 358 (4th             
          Cir. 1965).  In Amos v. Commissioner, supra, this Court concluded           
          that the fraudulent intent required under section 6653(b) is                
          included within the fraudulent intent element of a conviction               
          under section 7201.  A finding in a criminal proceeding that a              
          taxpayer willfully attempted to evade income tax under section              
          7201 therefore is binding on that taxpayer under the doctrine of            
          collateral estoppel in a subsequent civil proceeding involving a            
          tax deficiency for the same year.  Tomlinson v. Lefkowitz, 334              
          F.2d 262 (5th Cir. 1964); Brooks v. Commissioner, 82 T.C. 413,              
          431 (1984), affd. without published opinion 772 F.2d 910 (9th               
          Cir. 1985); Amos v. Commissioner, supra at 55-56; Deletis v.                
          Commissioner, T.C. Memo. 1995-512; Knoff v. Commissioner, T.C.              
          Memo. 1992-624; Savage v. Commissioner, T.C. Memo. 1992-129.                
               Petitioner seeks to avoid the foregoing result by referring            
          to his statement and a Clarification of a Plea Agreement.                   

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