Aldrich H. Ames v. Commissioner

112 T.C. No. 20

UNITED STATES TAX COURT ALDRICH H. AMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14031-96. Filed May 28, 1999. In 1985, P, an employee of the Central Intelligence Agency, began selling classified information to the Soviet Union. During 1985, P received a communication from a Soviet agent that $2 million had been set aside for P to draw upon. On Apr. 28, 1994, P pled guilty to conspiracy to commit espionage and tax conspiracy to defraud the U.S. Government. P was sentenced to life imprisonment on the espionage charge and to 27 months’ imprisonment…