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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.
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Last modified: March 27, 2008