Zackim v. Commissioner
United States Tax Court
R settled P's 1979 tax liability in 1985 in a previous case before this Court. Almost 1 year prior to settling P's 1979 tax liability, R had referred P's 1978, 1979, and 1980 tax years to the Department of Justice with a recommendation for criminal prosecution. At the time of stipulating P's 1979 tax liability, R was fully aware of the pending criminal referral.
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R settled P's 1979 tax liability in 1985 in a previous case before this Court. Almost 1 year prior to settling P's 1979 tax liability, R had referred P's 1978, 1979, and 1980 tax years to the Department of Justice with a recommendation for criminal prosecution. At the time of stipulating P's 1979 tax liability, R was fully aware of the pending criminal referral. R failed to amend his pleadings or to otherwise raise either the increased deficiency or the fraud issue prior to the stipulated decision for 1979 becoming final. In 1986, R issued a second notice of deficiency to P determining an…
1Opinion of the Court
OPINION
WILLIAMS, Judge:
In his statutory notice of deficiency issued November 14, 1986, the Commissioner determined deficiencies in petitioners’ Federal income tax for the taxable years 1978, 1979, and 1980, and additions to tax for fraud against petitioner Robert Zackim as follows:
Addition to tax
Year Deficiency sec. 6653(b) 1
1978 $3,795 $1,898
1979 6,868 3,434
1980 6,727 3,364
Respondent previously had issued a notice of deficiency on May 27, 1982, for petitioners’ 1979 taxable year, determining a deficiency of $559. After concessions, the two issues remaining for our decision are (1) whether…
2Cases cited8 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Ellis Campbell, Jr., District Director of Internal Revenue v. J. M. Eastland and Montez EastlandCourt of Appeals for the Fifth Circuit · 1962
- Breman v. CommissionerUnited States Tax Court · 1976
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