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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time he filed the
petition, petitioner was incarcerated in Sheridan, Oregon.
On November 6, 1996, petitioner was arrested and his funds
were seized (seized funds). The seized funds totaled
approximately $4 million, which included $1.3 million that was
repatriated from a Swiss bank account.
On July 14, 2000, petitioner pled guilty to one count of tax
evasion in violation of section 7201 for 1995 and one count of
wire fraud. In the written plea agreement, petitioner stated
that he understood that there was a tax deficiency of
$440,041.85, plus interest and penalties, related to 1995.
Petitioner and the Government agreed that, after financial
disclosures by petitioner demonstrating he did not have
sufficient assets to pay the tax, the “principal amount of the
taxes due and owing” for 1995 would be paid from the seized
funds. Petitioner further stated that he understood and agreed
that any penalties and interest assessed for 1995 would not be
paid out of the seized funds. Petitioner further agreed that any
and all of the seized funds not used to pay restitution to the
victims of his crimes and not used to pay his tax deficiency for
1995 would be forfeited to the United States and he did not and
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