Henry John Uscinski - Page 4

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               On March 10, 2003, the District Court entered a judgment               
          finding petitioner guilty of income tax evasion under section               
          7201, sentencing him to 42 months in prison and imposing a                  
          $250,000 fine.  This judgment has become final.                             
               On February 8, 2005, respondent issued a notice of                     
          deficiency with respect to petitioner’s 1996 tax year,                      
          determining that petitioner owed additional income taxes of                 
          $608,395 based on additional income of $1,551,863 and asserting a           
          section 6663 civil fraud penalty of $454,221.                               
               In a letter to the IRS dated March 24, 2005, petitioner                
          stated in part:                                                             
               the income upon which the Notice of Deficiency is based                
               was income that I restored to the U.S. Government over                 
               the succeeding few years after receipt.  This income                   
               was restored to the U.S. Government many years before                  
               the Internal Revenue Service even considered this                      
               matter. * * *                                                          
               In 1996, I received approximately USD1,550,000 [sic]                   
               that was not reported as income.  Between 1999 and                     
               2001, I restored this income in full to the U.S.                       
               Government.                                                            
               In his petition, filed April 29, 2005, petitioner assigns              
          error to respondent’s determinations in the notice of deficiency            
          and seeks relief on these grounds:                                          
               Relief requested is to eliminate and cancel all claimed                
               tax due and penalties imposed.  The funds upon which                   
               said tax and penalties are imposed were received under                 
               a claim of right and were subsequently restored to the                 
               U.S. Government in full.  Accordingly, no tax should be                
               imposed as the funds were restored.                                    







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