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precluded from challenging their underlying tax liabilities for
1993, 1994, and 1995.
B. Does the Form 4549-CG Include Erroneous Loss
Calculations?
As just discussed, in the criminal proceedings in Federal
District Court, Mr. Zapara challenged his sentence, arguing,
among other things, that the tax loss to the Government was
erroneously computed in his plea agreement. On the basis of this
argument, the District Court granted, in part, Mr. Zapara’s
motion to vacate, set aside, or correct sentence and revised Mr.
Zapara’s sentence using the correct tax loss figure. Petitioners
contend that their tax liabilities in the Form 4549-CG contain
these same erroneous calculations.
We need not decide whether petitioners’ signing the Form
4549-CG precludes them from arguing that the Form 4549-CG
contains errors, because petitioners have failed to show that the
Form 4549-CG contains the same erroneous calculations as Mr.
Zapara’s plea agreement. In calculating the Government’s tax
loss for 1993, 1994, and 1995, the plea agreement erroneously
included in income 100 percent (instead of 20 percent) of a
certain “Toya check” in 1994 and $250,000 (instead of $75,000) of
a certain “Booz check” in 1995. Using these erroneous figures,
the plea agreement computed the Government’s tax loss as being
more than $200,000, whereas the correct tax loss figure was
$128,390.29. At trial, Revenue Agent Barry Johnson, who prepared
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