Kevin J. Morse - Page 4

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          (verified by petitioner’s written declaration made under                    
          penalties of perjury) which he did not believe to be true and               
          correct as to every material matter.  The indictment charged that           
          the returns falsely stated petitioner’s total income as negative            
          $12,396 in 1991, negative $2,513 in 1992, negative $5,889 in                
          1993, and $17,356 in 1994, whereas he knew he was failing to                
          report additional income of $75,799 in 1991, $39,900 in 1992,               
          $24,481 in 1993, and $68,713 in 1994.                                       
               Petitioner was tried and convicted on all four counts.  His            
          conviction was affirmed by the U.S. Court of Appeals for the                
          Eighth Circuit, United States v. Morse, 210 F.3d 380 (8th Cir.              
          2000), and his petition for certiorari was denied, 531 U.S. 1079            
          (2001).  Petitioner was sentenced to imprisonment for a term of             
          18 months and ordered to pay a fine of $10,000 and to make                  
          restitution of $61,700 to the Internal Revenue Service (IRS).               
               With respect to the fine, the judgment specified that                  
          interest on the fine was waived because the court determined that           
          petitioner did not have the ability to pay interest.  The                   
          judgment did not waive interest with respect to the restitution             
          petitioner was ordered to make to the IRS.  Petitioner paid the             
          fine and restitution on or before September 14, 1999.                       
               On August 17, 2000, respondent sent to petitioner a                    
          statutory notice of deficiency, determining deficiencies in                 
          Federal income tax and fraud penalties for 1991-94.  The                    






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