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tax return, petitioner reported that their total tax liability
was $38,072.22 of which $30,897.80 had been paid and $7,184.42
was still due.
On January 21, 1997, the United States Department of Justice
(Department of Justice) filed an information against petitioner
in the United States District Court for the Western District of
Missouri, alleging that he was guilty of one count of an attempt
to evade or defeat tax, pursuant to section 7201. The
information alleged:
That on or about the 15th day of April, 1991, in the
Western District of Missouri, DONALD R. COOLEY, a
resident of Springfield, Missouri, did willfully
attempt to evade and defeat a large part of the income
tax due and owing by him to the United States of
America for the calendar year 1990, by filing and
causing to be filed with the Director, the Internal
Revenue Service Center, at Kansas City, Missouri, a
false and fraudulent U.S. Individual Income Tax Return,
Form 1040, wherein he stated that his taxable income
for the calendar year 1990, was the sum of $47,520.36,
and that the amount of tax due and owing thereon was
the sum of $16,937.90, whereas, as he then and there
well knew and believed, his taxable income for said
calendar year was the sum of $167,723.12, upon which
said taxable income there was owing to the United
States of America an income tax of $55,058.43.
In violation of Title 26, United States Code,
Section 7201.
On January 21, 1997, petitioner, represented by James R.
Hobbs, Esq., entered into a plea agreement (plea agreement) with
the Department of Justice, pleading guilty to a one count
information of an attempt to evade or defeat tax in violation of
section 7201. In section A-3 of the plea agreement, petitioner
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