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attempted to evade and defeat the income tax due and owing by him
for 1981 and 1982, and as a result that he is liable for the
civil fraud additions to tax under section 6653(b).
With respect to additions to tax for fraud, respondent bears
the burden of proof. Rule 142; sec. 7454(a). That burden
requires respondent to establish that there has been an
underpayment and that some part of the underpayment was due to
fraud. DiLeo v. Commissioner, 96 T.C. 858, 873 (1991), affd. 959
F.2d 16 (2d Cir. 1992).11 Also, for the 1982 tax year,
respondent must establish the specific portion of the
underpayment of tax which is attributable to fraud solely for
purposes of applying the "50 percent of the interest payable"
provisions of section 6653(b)(2).12 Id. at 873.
11 See also McNichols v. Commissioner, T.C. Memo. 1993-61 and
T.C. Memo. 1992-120, affd. 13 F.3d 432 (1st Cir. 1993).
12 For the 1981 tax year, sec. 6653(b) provided in part:
(b) Fraud.--If any part of any underpayment (as
defined in subsection (c)) of tax required to be shown
on a return is due to fraud, there shall be added to
the tax an amount equal to 50 percent of the
underpayment. * * *
For the 1982 tax year, sec. 6653(b) became sec. 6653(b)(1) and
(2), with sec. 6653(b)(1) retaining language identical to that of
prior sec. 6653(b). New sec. 6653(b)(2) provided in part:
(2) Additional amount for portion attributable to
fraud.-- There shall be added to the tax (in addition
to the amount determined under paragraph (1)) an amount
equal to 50 percent of the interest payable under
section 6601--
(continued...)
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