Robert B. Kemp, Jr. - Page 4

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          individual income tax returns for the years 1989 through 1993, on           
          account of a grand jury investigation of alleged violations of              
          section 7206(1).  The memorandum further ordered the transfer of            
          all original returns and administrative files for the foregoing             
               On April 9, 1996, a Federal grand jury returned a 15-count             
          indictment against petitioner, including 4 counts of alleged                
          violation of section 7206(1) for taxable years 1989 through 1992,           
          and various nontax criminal violations.                                     
               Sometime in July or August 1996, petitioner filed an amended           
          Federal income tax return for 1989, reporting additional taxable            
          income of $128,265 and additional tax due of $37,876.2                      
          Petitioner paid the resulting additional tax due and accrued                
               Petitioner’s criminal trial commenced on September 10, 1996.           
          On September 13, 1996, a jury found petitioner guilty of                    
          violating section 7206(1) for each of the taxable years 1989                
          through 1992.  Petitioner was acquitted of all nontax charges.              
          Petitioner filed a timely appeal.                                           

               2 The parties stipulated that the amended return for 1989              
          was filed in April 1996 reporting additional taxable income of              
          $102,506.  However, the actual amended return in evidence                   
          indicates the time and amount described above.  This discrepancy            
          does not, in any event, affect the analysis or the result in this           

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