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thereunder.
Mr. Clinkscale and Ms. Clinkscale filed jointly tax returns
for the taxable years 1994, 1995, 1996, and 1997. For each of
the taxable years 1994, 1995, 1996, and 1997, Mr. Clinkscale
provided incomplete and/or erroneous information to their tax
return preparers and fraudulently, with the intent to evade tax,
filed a tax return that substantially understated adjusted gross
income. Specifically, in the joint returns for the taxable years
1994, 1995, 1996, and 1997, Mr. Clinkscale underreported adjusted
gross income shown in such returns by $83,821.91, $101,633.41,
$250,335.10, and $325,199.43, respectively and fraudulently, with
the intent to evade tax, understated tax shown in such returns by
$19,927, $25,238, $71,385, and $107,698, respectively.
On a date not disclosed by the record after September 2,
1998, and before February 28, 2000, a Federal grand jury in the
United States District Court for the Northern District of Ohio,
Eastern Division, indicted Mr. Clinkscale for, and charged him
with, inter alia, violating (1) 21 U.S.C. section 841(a)(1) and
(b)(1)(A) by possessing cocaine with the intent to distribute
during the period January 1993 through at least September 2,
1998, and (2) 26 U.S.C. section 7206(1) by filing a false and
fraudulent tax return for each of the taxable years 1994, 1995,
1996, and 1997. On February 28, 2000, Mr. Clinkscale entered
into a plea agreement (Mr. Clinkscale’s plea agreement) in which
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