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The issues for decision1 are: (1) Whether petitioner’s
civil tax liabilities for 1989, 1990, 1991, 1992, and 1993 were
satisfied in his prior criminal proceeding; and (2) whether
petitioner is liable for the fraud penalty under section 66632
for the years 1989, 1990, 1991, 1992, and 1993.
FINDINGS OF FACT
Most of the facts have been stipulated and are so found.
The stipulation of facts, supplemental stipulation of facts, and
the attached exhibits are incorporated herein by this reference.
Petitioner resided in Cheyenne, Wyoming, at the time he filed his
petition.
Petitioner was the president and principal owner of the Bank
of Manawa, Wisconsin (the Bank), from June of 1976 through and
1Petitioner and Lois Posnanski filed joint returns for each
of the years in issue. If a joint return is filed, the liability
with respect to the tax is normally joint and several. See sec.
6013(d)(3). The notice of deficiency upon which this case is
based was addressed only to petitioner. Petitioner argues on
brief that his former wife, Lois Posnanski, is liable for half of
any civil tax liability owed by petitioner because she signed the
joint returns for the years in issue and she knew and encouraged
his “retaliation against congressional self-dealing.” Generally,
our jurisdiction over a taxpayer is based on a notice of
deficiency having been sent to the taxpayer and the filing of a
timely petition by that taxpayer. See sec. 6213(a). Neither
occurrence is alleged with respect to Lois Posnanski, and
petitioner alleges no other basis for our jurisdiction.
Accordingly, we find petitioner’s argument without merit.
2Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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