Adnan Al Kaissy - Page 23

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                  Respondent contends that even if petitioner's return                                 
            preparer was negligent in the way she handled the preparation of                           
            his return, this fact does not excuse petitioner's willfulness to                          
            deceive.  However, the question is whether respondent has shown                            
            by clear and convincing evidence that petitioner was attempting                            
            fraudulently to deceive in order to evade tax.  The fact that he                           
            would be led by a return preparer to believe that he had done all                          
            that he had needed to do and his returns would be accurately                               
            prepared, goes to the question of his intent to evade tax.  In                             
            our view, the only evidence respondent has produced in this case                           
            that the claiming of these deductions was other than a mistaken                            
            belief that the amounts were deductible is the statements                                  
            petitioner made when he pled guilty to count 2 of the indictment                           
            alleging that he had filed a false return for 1983 by deducting                            
            the cost of air transportation that he knew he was not entitled                            
            to deduct.  Respondent points out that at the hearing on                                   
            petitioner's guilty plea, the court asked petitioner:  "Well, the                          
            point is, did you know you were cheating when you had some                                 
            $38,000 in air expenses", and petitioner answered, "Yes, your                              
            honor".  The court asked, "You knew that", and petitioner                                  
            answered, "Yes".  The court stated:  "So you did something wrong                           
            and you appreciate that".  Petitioner answered:  "Yes your honor,                          
            I did something wrong, you are right."  The Court then asked:                              
            "No question about it, huh?"  And the answer was, "Yeah".  This                            

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