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Briggs gave the false minutes to WCWC with the knowledge that the
false information would be used to prepare ACT's 1988 Form 1120
tax return for submission to the IRS.
Respondent has met her burden of proof by clear and
convincing evidence that petitioner acted with the intention to
evade taxes. Accordingly, we sustain respondent's determination
that petitioner is liable for the addition to tax for fraud under
section 6653(b)(1).
Respondent determined an addition to tax for 1988 under
section 6661. Petitioner has the burden of proof on this issue.
Rule 142(a). Petitioner did not present any evidence or argument
that would avoid application of this addition to tax.
Because we have upheld respondent's fraud determination, we
need not examine the alternative additions to tax.
Decision will be entered
for respondent.
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