James A. Traficant, Jr., formerly Sheriff in and now a member of Congress from Youngstown, Ohio, appeals on several grounds from the ruling of the Tax Court that he failed to report $108,000 in bribes on his 1980 income tax return, and that the underpayment was due to fraud within the meaning of 26 U.S.C. ? 6653(b). 89 T.C. 501 (1987), [1987 Transfer Binder] Tax Ct.Rep. (CCH) No. 44,180 (1981). The gravamen of the fraud ruling was that Traficant took $108,000 in bribes from two competing factions of organized crime during his campaign for sheriff of Mahoning County, Ohio, knowing that bribes are taxable income, and that he nevertheless failed to report this income in an effort to evade tax.