Carmelo Montalbano - Page 2

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          penalty for 1994.1  When the petition was filed, petitioner                 
          resided in Florida.2                                                        
              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              
               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.                

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