George M. Osserman - Page 17

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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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