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claimed a filing status of single in his respective returns for
those years.
Based upon our examination of the entire record before us,
we find that respondent has established by clear and convincing
evidence that petitioner intended to evade tax for his taxable
years 1990 and 1991, which he believed to be owing, by conduct
intended to conceal, mislead, or otherwise prevent the collection
of such tax.
We have considered all of petitioner’s contentions, argu-
ments, and requests that are not discussed herein, and we find
them to be without merit and/or irrelevant.
On the record before us, we shall grant respondent’s motion.
To reflect the foregoing,
An order granting respondent’s
motion and decision will be entered
for respondent.
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Last modified: May 25, 2011