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Background
Petitioner resided in California at the time the petition
was filed.
On August 1, 2006, respondent issued petitioner a notice of
deficiency based on petitioner’s criminal tax evasion convictions
in the U.S. District Court for the Northern District of
California for the years 1996, 1998, and 1999.2 Respondent
determined deficiencies in petitioner’s Federal income tax
totaling $66,828 and civil fraud penalties under section 6663
totaling $50,121. Petitioner filed a timely petition to this
Court on October 16, 2006. On December 5, 2006, respondent
timely filed his answer.
Respondent’s answer states in relevant part:
FURTHER ANSWERING the petition in respect to
respondent’s determination that the petitioner is
liable for the civil fraud penalty pursuant to I.R.C.
section 6663 for taxable years 1996, 1998, and 1999,
respondent affirmatively relies upon the doctrine of
collateral estoppel, and alleges:
The answer goes on to allege facts regarding petitioner’s
criminal conviction which would tend to support the application
of collateral estoppel. Petitioner did not file a reply.
On March 28, 2007, 113 days after the filing of the original
answer, respondent filed a motion for leave to file amendment to
1(...continued)
the nearest dollar.
2Petitioner’s conviction for 1999 was reversed by the U.S.
Court of Appeals for the Ninth Circuit. United States v. Shang,
114 Fed. Appx. 813 (9th Cir. 2004).
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Last modified: March 27, 2008