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Biaggi v. Commissioner, T.C. Memo. 2000-48, affd. 8 Fed. Appx. 66
(2001); Wilson v. Commissioner, T.C. Memo. 1994-454; Avery v.
Commissioner, supra; Williamson v. Commissioner, T.C. Memo.
1993-246.
Petitioner has failed to submit credible evidence that he
knowingly filed the false returns for any reason other than to
evade taxes he knew to be owing. Thus, we conclude that
petitioner fraudulently intended to underpay his tax for each of
the years at issue.
Further, petitioner has failed to submit credible evidence
showing that any part of the underpayment attributable to the
omitted income is not due to fraud. To the contrary, the record
establishes by clear and convincing evidence that the entire
underpayment for each year is due to fraud. Accordingly, we hold
that petitioner is liable for the section 6663 civil fraud
penalty on the entire underpayment for each year at issue. Sec.
6663(b).
Issue 2. Whether the Doctrines of Res Judicata, Collateral
Estoppel, and/or Double Jeopardy Bar Assessment of
Deficiencies and Interest for All of the Years at Issue
in an Amount Greater Than $61,700
Petitioner asserts that the doctrines of res judicata,
collateral estoppel, and/or double jeopardy preclude retrial of,
or estop respondent with respect to, the liabilities before this
Court. We disagree.
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