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also cashed third-party checks at a grocery store in Bridgeport,
Connecticut, during the taxable years 1984 through 1986. There
is no explanation or accounting by petitioner for this unorthodox
use of third-party checks.
Courts have also considered the educational level and
sophistication of the taxpayer. Grosshandler v. Commissioner, 75
T.C. 1, 19 (1980). Petitioner argues that because his education
did not proceed beyond the seventh grade, and because he is
"cognitively limited" with a verbal IQ of 82 and a performance IQ
of 76, he is incapable of committing fraud. The scope and extent
of his business activities, which included a farm, rental real
estate, a cafe and bar, and a convenience store, and his apparent
financial success belie that argument. See, e.g., Estate of
Temple v. Commissioner, 67 T.C. 143, 162 (1976), in which we
found fraud, noting that the taxpayer's "limited formal education
did not prevent him from realizing substantial amounts of
income".
Considering the record taken as a whole and reasonable
inferences therefrom, we conclude that petitioner intended to
evade taxes known to be owing by conduct intended to conceal,
mislead, or otherwise prevent the collection of taxes, and that
the entire underpayments are attributable to fraud.
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