John S. Fagan - Page 5

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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           
               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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