- 2 - penalty for 1994.1 When the petition was filed, petitioner resided in Florida.2 Background On January 18, 2000, a Federal grand jury in the U.S. District Court for the District of New Jersey returned a two- count indictment against petitioner. The first count of the indictment charged that petitioner had knowingly and willfully attempted to evade and defeat income tax due and owing by him for 1994 in violation of section 7201. The second count charged petitioner with filing a false Federal income tax return for 1995 in violation of 18 U.S.C. section 2 (1994). By plea agreement dated July 13, 2000, petitioner agreed to plead guilty to the count for tax evasion, and the U.S. Attorney agreed to bring no further charges against petitioner for related crimes. In the plea agreement, the parties stipulated that at the time of the offense petitioner was suffering from “a diminished mental capacity” due to his bipolar disorder and that 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. 2 Rule 34(b) requires a petition to contain a noncorporate petitioner’s legal residence. The petition in this case does not expressly state petitioner’s legal residence but lists a mailing address in Florida “c/o Mary Montalbano”. Pursuant to the convention reflected on Form 1, Petition (Other Than In Small Tax Case), which requires a statement of legal residence “if different from the mailing address”, we treat petitioner’s legal residence as being the same as this Florida mailing address.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: March 27, 2008