Court of Appeals for the Sixth Circuit August 29, 2008, 07-2136 (Kosinski v. Commissioner)

OPINION

SUTTON, Circuit Judge.

Timothy and Barbara Kosinski challenge a decision by the Tax Court upholding a tax deficiency and a fraud penalty. They raise two issues: that earlier findings made by a federal district court in the course of imposing a sentence on Timothy Kosinski in a criminal case precluded the Tax Court’s deficiency findings, and that the government failed to show that the