Charles Jerome Posnanski - Page 9

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          liabilities, nor does it limit them to the amounts specified in             
          the addendum.  Petitioner also argues that his civil tax                    
          liabilities were accounted for in the criminal proceeding by the            
          United States District Court Judge’s comment that:                          
               You must cooperate with the I.R.S. and submit all                      
               delinquent tax returns and pay all back taxes and                      
               interest at the direction of the Probation Officer.                    
               The Court should note in regard to this condition that                 
               in determining the sentence that–-the amount of tax                    
               penalties, civil penalties, the distressed sale of the                 
               bank, all of these are consequences that flow from your                
               action, and are ones that I think are appropriately                    
               taken into account by the Court.                                       
          The statement of the presiding judge does not provide that                  
          the disposition of the criminal case was meant to discharge all             
          of petitioner’s civil tax liabilities.  Rather, it provides that            
          petitioner must still account for his civil tax liabilities in              
          addition to the other conditions of his sentence.  Additionally,            
          Messrs. Meldman and Biskupic indicate that petitioner’s civil tax           
          liabilities were not part of the negotiation of the plea                    
          agreement.  In viewing the plea agreement, the remarks of the               
          presiding judge, and the entire record, we hold that the                    
          disposition of petitioner’s criminal case does not bar respondent           
          from determining additional civil tax liabilities against                   
          petitioner.  Because petitioner has admitted to the amounts of              
          the underpayments in the notice of deficiency, he is liable for             
          those amounts.                                                              

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