- 31 -
6211, 6653(c)(1); sec. 301.6211-1(a), Proced. & Admin. Regs.;
see also Drieborg v. Commissioner, 225 F.2d 216, 219-220 (6th
Cir. 1955) (where fraud is determined for each of several years,
the Commissioner's burden applies separately to each of the
years), affg. in part and revg. in part a Memorandum Opinion of
this Court dated February 24, 1954; Estate of Stein v.
Commissioner, 25 T.C. 940, 959-963 (1956) (same), affd. sub nom.
Levine v. Commissioner, 250 F.2d 798 (2d Cir. 1958); DiLeo v.
Commissioner, 96 T.C. 858 (1991) ("clear and convincing" standard
applies to both prongs of the two-prong test), affd. 959 F.2d 16
(2d Cir. 1992); Parks v. Commissioner, 94 T.C. 654, 663-664
(1990) (same); Hebrank v. Commissioner, 81 T.C. 640 (1983)
(same); Habersham-Bey v. Commissioner, 78 T.C. 304, 312 (1982)
(same), and the cases cited therein. With respect to section
6653(b)(2), the time-sensitive provision applicable to
petitioner's 1982 taxable year, respondent must also prove the
portion of the deficiency that is attributable to fraud. Sec.
6653(b)(2); see Cooney v. Commissioner, T.C. Memo. 1994-50.
23(...continued)
(determined without regard to any extension) and ending
on the date of the assessment of the tax (or, if
earlier, the date of the payment of the tax).
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