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taxpayer's entire course of conduct may establish the requisite
fraudulent intent. Stone v. Commissioner, 56 T.C. 213, 223-224
(1971); Otsuki v. Commissioner, 53 T.C. 96, 105-106 (1969).
The failure to file tax returns, without more, is not
conclusive proof of fraud; such omission may be consistent with a
state of mind other than the intention and expectation of
defeating the payment of taxes. Stoltzfus v. United States,
supra; Cirillo v. Commissioner, 314 F.2d 478, 482 (3d Cir. 1963),
affg. in part and revg. in part T.C. Memo. 1961-192; Kotmair v.
Commissioner, 86 T.C. 1253 (1986). Failure to file, however, may
be considered in connection with other facts in determining
whether an underpayment of tax is due to fraud.
Petitioner's return for 1976 was filed 3 years late. He did
not file a return for 1977. His returns for 1978, 1979, and 1980
were filed only after he was investigated by the IRS and in
relation to sentencing on his conviction under section 7203.
Because petitioner failed to maintain complete and accurate
records, his representatives could not prepare accurate returns.
Petitioner's training and experience and knowledge of the proper
way to keep books and records and report taxable income must be
considered. Under these circumstances, we infer that the failure
to file returns and the failure to maintain records were intended
to conceal his income and avoid payment of taxes. See Scallen v.
Commissioner, 877 F.2d 1364, 1370-1371 (8th Cir. 1989), affg.
T.C. Memo. 1987-412; O'Connor v. Commissioner, 412 F.2d 304, 310
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