Leslie R. Barth - Page 8

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            1979, and $327,194 for 1980.  Respondent also determined that                               
            petitioner had unreported taxable income of $238,640 for 1977.                              
            From 1991 through 1995, petitioner failed to provide to                                     
            respondent any indication that these amounts were incorrect.                                
                  Before discussing our conclusions with respect to fraud, we                           
            set forth the lengthy procedural history of this case.  That                                
            history explains in part why we conclude that petitioner's                                  
            representations are not credible and why we determine the                                   
            deficiencies in issue against him by reason of his defaults.                                

                                        Procedural History                                              
                  In his petition filed June 10, 1991, petitioner alleged that                          
            all of respondent's determinations were in error.  As the facts                             
            upon which he relied, he alleged:                                                           

                        (A) At the present time, due to my incarceration                                
                  at the Federal Correctional Institute Danbury,                                        
                  Route 37, Pembroke Station, Danbury, CT 06811, it is                                  
                  impossible for me to allege facts in support of my                                    
                  assignments of error as the necessary records and                                     
                  documents are not available to me.  Upon my release, I                                
                  will prepare an amended petition in order to comply                                   
                  with the Court's Rules.                                                               

            Petitioner designated New York, New York, as the place of trial                             
            for this case.                                                                              
                  Petitioner never sought leave to file an amended petition.                            
            In the answer, respondent alleged, in support of the                                        
            determination that the underpayments of tax for the years in                                

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