- 5 - 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.Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011