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On his 1976 return, petitioner understated his income, and
he admitted that all or a part of the understatement of tax
required to be shown on his return for that year was due to
fraud. Petitioner failed to file Federal income tax returns for
the years 1977 and 1978. In 1984, he filed documents intended to
mislead the Internal Revenue Service that purported to be Forms
1040 for 1977 and 1978. Said documents were not valid returns
and contained false statements concerning his liabilities for
those years. Finally, petitioner failed to cooperate with
respondent's agents in submitting his books and records to them
for examination, as well as those of the S-J partnerships. We
find no genuine issue of material fact on this issue. We shall
grant respondent's motion for partial summary judgment with
respect to the section 6653(b) addition to tax for fraud for each
of the years 1975-81.
Statute of Limitations
Section 6501(c) provides that in the case of a false or
fraudulent return filed with the intent to evade tax, or a
willful attempt in any manner to defeat or evade tax, or a
failure to file a return, the tax may be assessed at any time.
The record discloses that petitioner filed false or fraudulent
returns for the years 1975, 1976, 1979, and 1981, that he
attempted to defeat or evade tax for those same years, as well as
for 1977 and 1978, and that he failed to file tax returns for the
years 1977 and 1978. We find no genuine issue of material fact
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