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no threats, promises, or representations have been
made, nor agreements reached, other than those set
forth in this Plea Agreement, to cause defendant to
plead guilty.
On June 24, 1994, the United States District Court for the
Northern District of Illinois, Eastern Division, entered an order
and judgment (U.S. District Court judgment) in petitioner’s
criminal proceeding. The U.S. District Court judgment in peti-
tioner’s criminal proceeding adjudged petitioner guilty of the
four counts alleged in the superseding information and also
ordered petitioner “to forfeit the following property to the
United States: The amount of $65,000 to the United States”.
On June 18, 1997, respondent issued to petitioner a notice
of deficiency (notice) with respect to his taxable years 1987,
1988, and 1989. In that notice, respondent allowed no credit
against the deficiencies, additions to tax, and penalty that
respondent determined for those years (amounts due for the years
at issue) for the $65,000 forfeited to the United States pursuant
to the U.S. District Court judgment in petitioner’s criminal
proceeding.
OPINION
Although not alleged in the petition, petitioner took the
position at trial and takes the position on brief that he is
entitled to a $65,000 credit (petitioner’s claimed credit)
against the amounts due for the years at issue. In support of
his position, petitioner relies on his testimony at trial that at
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