Carmelo Montalbano - Page 6

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         See, e.g., Gray v. Commissioner, 708 F.2d 243, 246 (6th Cir.                 
         1983), affg. T.C. Memo. 1981-1; Amos v. Commissioner, 360 F.2d               
         358 (4th Cir. 1965), affg. 43 T.C. 50 (1964); Tomlinson v.                   
         Lefkowitz, 334 F.2d 262 (5th Cir. 1964); DiLeo v. Commissioner,              
         96 T.C. 858, 885-886 (1991), affd. 959 F.2d 16 (2d Cir. 1992);               
         Arctic Ice Cream Co. v. Commissioner, 43 T.C. 68 (1964); cf.                 
         Worcester v. Commissioner, 370 F.2d 713, 718 (1st Cir. 1966)                 
         (improper inducement of defendant’s waiver of right to appeal                
         criminal judgment tainted the judgment’s finality for collateral             
         estoppel purposes), affg. in part and vacating in part T.C. Memo.            
              Petitioner cites no judicial precedent to the contrary;                 
         rather, he acknowledges, in understated fashion, that the                    
         judicial precedents are “fairly well settled” in this regard.                
         Furthermore, petitioner acknowledges that “Normally, the                     
         sentencing guideline determination of a District Court that                  
         accepts a section 7201 plea will have no bearing on the outcome              
         of a civil fraud penalty case under I.R.C. section 6663”.                    
         Petitioner suggests, however, that the application of collateral             
         estoppel against him is inappropriate in this proceeding because             
         the downward departure from the imprisonment guideline in his                
         criminal proceeding “implies” that the District Court and U.S.               
         attorney found it “appropriate and necessary substantially to                
         mitigate the severity of the criminal penalties that would have              

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