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defense to a criminal charge. As part of his investigation,
Revenue Agent Raven did not concern himself with petitioner’s tax
liability for 1992, since, as of the start of the criminal
investigation, no return for 1992 had yet become due.
During his investigation, Special Agent Raven interviewed
Mr. Barker on one or more occasions, accompanied on at least one
occasion by Mr. Stufflebeam. During the course of those
interviews, there was no discussion of NOLs.
By letter dated February 14, 1996 (the February 14 letter),
Mr. Barker provided certain information to Donald C. Hill,
criminal tax counsel for petitioner. Shortly after he received
the February 14 letter, Mr. Hill provided a copy to the U.S.
Attorney and employees of the IRS. The February 14 letter
contains no claim for any refund, overpayment, or NOL carryback.
It does state: “We may have some timing errors [in, according to
petitioner, “the returns for 1988 through 1990"] yet the tax
returns should be materially correct”.
As a result of his investigation, Special Agent Raven
recommended the prosecution of petitioner for crimes connected
with his 1988, 1989, and 1990 income tax liabilities. On
November 6, 1995, petitioner signed a plea agreement, agreeing to
plead guilty to one count of willfully failing to file an income
tax return for 1988, in violation of section 7203. Judgment was
entered on March 12, 1996.
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