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(9th Cir. 1986), even if the taxpayer is asserting his Fifth
Amendment privilege against self-incrimination, see Kirschbaum v.
Commissioner, T.C. Memo. 1989-526. The least a taxpayer must do
to cause the period of limitations to start to run is to file an
appropriate return and then assert the Fifth Amendment privilege
against self-incrimination by refusing to answer specific
questions. United States v. Egan, 459 F.2d 997, 998 (2d Cir.
1972). Petitioner failed to do that. His omissions of data on
income, deductions, and credits and cloaking that omission with
the legend on the form demonstrate an attempt not to disclose
more than the Government might ultimately find in the criminal
investigation. Those omissions do not discharge petitioner's
obligation to provide respondent with sufficient data from which
his income tax liability can be computed. United States v.
Daly, 481 F.2d 28, 29-30 (8th Cir. 1973); Porth v. United States,
supra at 523; Reiff v. Commissioner, 77 T.C. 1169, 1178-1179
(1981).
Accordingly, we find that petitioner failed to show either
that he had reasonable cause not to file a return or that his
failure to file was not due to willful neglect. Petitioner is
therefore liable for the addition to tax under section 6651(a)(1)
for 1985.
b. Additions to tax for negligence--section 6653(a)
Respondent also determined a 5-percent penalty on
underpayments under section 6653(a)(1) and an additional penalty
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