Michael Norton - Page 2

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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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