Louis

Mter conviction and punishment for tax fraud during the years 1977 and 1978, John R. Louis ("Louis") challenges the IRS's imposition under 26 U.S.C. § 6653 (b) of additions to tax for fraud for the years 1976, 1977 and 1978 as violative of: (1) the Double Jeopardy Clause; (2) the Eighth Amendment; and (3) the Fifth and Sixth Amendments. We review the tax court's rejection of Louis's challenges de novo and affirm.

I.

This court recently held additions to tax for fraud to be a civil remedy, not a criminal punishment, and therefore beyond the scope of the Double Jeopardy Clause, which prohibits only multiple criminal punishments for the same offense. See I & O Publishing Co., Inc. v. Commissioner of Internal Revenue Serv., 131 F.3d 1314, 1316 (9th Cir.1997). Shortly before I & 0 Publishing was filed, the Supreme Court decided Hudson v. United States, 522 U.S. 93 , 118 S.Ct. 488 , 139 L.Ed.2d 450 (1997), which considered the nature of monetary penalties imposed on bank officers previously convicted of misapplying bank funds. Hudson laid out a two-step analysis to determine whether a penalty is civil or criminal. See id. at 493, 118 S.Ct. 488 . Apparently Hudson was not called to the…