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v. Commissioner, supra (exempt); Rowlee v. Commissioner, supra at
1123-1125 (exempt or 10 withholding allowances); Habersham-Bey v.
Commissioner, 78 T.C. 304 (1982) (13 withholding allowances).
Petitioner did not file income tax returns for the years in
issue.
Petitioner contends that he did not file returns because he
sincerely believed that he was not required to do so based on his
study of tax law. Petitioner’s claim is implausible. Petitioner
filed income tax returns from 1973 to 1981. He knew during those
years that he was supposed to file returns. He said that he
stopped filing returns because he thought that wages were not
income and that payment of tax was voluntary. He did not consult
with a tax professional. Petitioner understood his duty to file
returns before 1981.
In his plea agreement petitioner admitted that he knew that
he was required by law to file a timely income tax return and pay
tax for each of the years in issue. We find that he was aware of
the requirements of the Internal Revenue Code in that respect.
Insofar as he believed them to be invalid or unconstitutional,
his belief does not shield him from the additions to tax for
fraud. See Niedringhaus v. Commissioner, 99 T.C. 202, 216-220
(1992).
2(...continued)
(7th Cir. 1985).
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