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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
years.
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
interest.
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
case.
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