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this section does not establish that a portion of the
underpayment by petitioner in the year involved is due to fraud
with intent to evade tax under section 6653(b). Wright v.
Commissioner, 84 T.C. 636 (1985). As we stated in the Wright
case 84 T.C. at 643-644, a conviction for willful falsification,
under section 7206(1), while not dispositive, will be one of the
facts to be considered in a trial on the merits of a case.
However, there remained in Wright a genuine issue of material
fact as to whether the reason for the underpayments was an
attempt to evade taxes. We stated that the issue of intent,
adequately raised by the taxpayer in that case, was clearly one
requiring a trial on the merits.
Here, we have considered petitioner's conviction on a plea
of guilty to a violation of section 7206(1) with respect to his
1983 return, but have concluded that this evidence alone is not
sufficient to be clear and convincing that a part of the
underpayment of tax for 1983 was due to fraud with intent to
evade tax.
While petitioner attended college for some years, and even
ultimately received a master's degree in education, he primarily
was an athlete during his college years, and did not have courses
that would qualify him to have a complete understanding of
business and tax matters. His business associates were other
wrestlers. The wrestlers understood that from an economic
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