Charles Jerome Posnanski - Page 8

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          been essential to the prior decision.  See Meier v. Commissioner,           
          91 T.C. 273, 282 (1988).                                                    
          In the instant case, petitioner was found guilty under 18                   
          U.S.C. sec. 1001 for concealing material facts from the Internal            
          Revenue Service and under section 7206(2) for aiding and abetting           
          in the filing of a false Federal income tax return.  Establishing           
          petitioner’s specific tax liabilities is not an element of 18               
          U.S.C. sec. 1001 or section 7206(2) and therefore no specific               
          income tax liabilities needed to be determined in petitioner’s              
          prior criminal proceeding.  See M.J. Wood Associates, Inc. v.               
          Commissioner, T.C. Memo. 1998-375; Hickman v. Commissioner, T.C.            
          Memo. 1997-566, affd. 183 F.3d 535 (6th Cir. 1999).  The addendum           
          to the plea agreement set forth specific tax liability amounts              
          for the years in issue.  However, it was not essential to the               
          conviction against petitioner because it was not an element of              
          the crimes petitioner was convicted of.  See Hickman v.                     
          Commissioner, supra.  The precise amount of petitioner’s tax                
          liability was not specifically litigated or adjudicated in the              
          criminal proceeding.                                                        
               Petitioner argues that the requirement in paragraph 7(e) of            
          the plea agreement that he pay restitution to the Internal                  
          Revenue Service reflects the intention that his civil tax                   
          liabilities be included in his criminal proceeding.  However,               
          paragraph 7(e) does not set forth petitioner’s precise tax                  

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