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Petitioner’s self-serving statement in a 1995 hearing in a
criminal matter relating to another individual to the effect that
petitioner thought he would not have to pay taxes on his
marijuana dealings is simply not relevant to the issue before the
Court.
On September 28, 1993, petitioner entered into a Plea
Agreement. On the same day, petitioner entered into a
Clarification of Plea Agreement (1993 Clarification), signed by
petitioner, by his counsel, and by an Assistant U.S. Attorney.
The 1993 Clarification states, in one of its two separate
paragraphs: “At this time, the United States and defendant JOHN
STEVEN FAGAN have been unable to resolve the tax issues
associated with this matter. Therefore, the parties are in
agreement that there will not be a resolution of any remaining
tax issues, either during, or by virtue of, the sentencing in
this matter.” (Emphasis supplied.) Petitioner now claims that
under this language of the 1993 Clarification petitioner is not
collaterally estopped from contesting the fraud addition to tax.
The 1993 Clarification was filed in petitioner’s criminal
case on November 26, 1997. This Clarification did not affect the
actions taken on November 28, 1997. What is significant here is
that on November 28, 1997, the District Court entered judgment
against petitioner under section 7201 for income tax evasion.
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Last modified: May 25, 2011