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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
agree.
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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