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Federal income tax by filing a false and fraudulent Federal
income tax return in violation of section 7201.
Petitioner had a full and fair opportunity to litigate the
fraud issue in U.S. District Court. It is well established that
the elements of criminal tax evasion under section 7201 are
similar to the elements of civil tax fraud under section 6653(b).
Gray v. Commissioner, 708 F.2d 243, 246 (6th Cir. 1983), affg.
T.C. Memo. 1981-1.
This issue was actually litigated to conclusion by
petitioner’s plea of guilty. See McCarthy v. United States, 394
U.S. 459, 466 (1969) (a guilty plea constitutes an admission of
all the elements of the criminal charge); Gray v. Commissioner,
supra at 246 (a “guilty plea is as much a conviction as a
conviction following jury trial”); Arctic Ice Cream Co. v.
Commissioner, 43 T.C. 68, 75 (1964) (“a plea of guilty * * * is a
conclusive judicial admission of all of the essential elements of
the offense which the indictment charges”). It is immaterial
that a conviction is based upon a guilty plea, rather than a
trial on the merits. Arctic Ice Cream Co. v. Commissioner,
supra.
The U.S. District Court, a court of competent jurisdiction,
rendered a final judgment that is no longer subject to appeal. In
addition, it is clear that the parties to the two proceedings are
the same. Petitioner in the present case was the defendant in
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