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any evidence or make any arguments that they are not liable for
self-employment taxes. Consequently, we hold that petitioners
are liable for self-employment taxes as determined by
respondent.
3. Fraud
Respondent must show by clear and convincing evidence that
a part of each year’s deficiency is due to fraud. See sec.
6653(b)(1)(for taxable years 1987 and 1988); sec. 6663(a) (for
taxable years 1989 and 1990). Fraud is not imputed from one
spouse to the other. In the case of a joint return, respondent
must prove fraud as to each spouse charged with liability for
the addition to tax or penalty for civil fraud. See sec.
6653(b)(3) (for taxable years 1987 and 1988); sec. 6663(c) (for
taxable years 1989 and 1990).
With respect to taxable year 1990, pursuant to guilty
pleas, Lesely and Aljournia were convicted for criminal tax
evasion under section 7201. Consequently, petitioners are
collaterally estopped from challenging that there was an
underpayment of their income tax due to civil fraud under
section 6663 for taxable year 1990. See Gray v. Commissioner,
708 F.2d 243, 246 (6th Cir. 1983), affg. T.C. Memo. 1981-1;
Moore v. United States, 360 F.2d 353, 355-356 (4th Cir. 1965);
Arctic Ice Cream Co. v. Commissioner, 43 T.C. 68, 75-76 (1964);
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