- 14 -
Commissioner, 56 T.C. 213, 223-224 (1971); Otsuki v.
Commissioner, 53 T.C. 96, 105-106 (1969). The intent to conceal
or mislead may be inferred from a pattern of conduct. Spies v.
United States, 317 U.S. 492, 499 (1943).
A taxpayer's failure to give complete information to his tax
return preparer may be evidence of fraudulent intent. Korecky v.
Commissioner, 781 F.2d 1566, 1569 (11th Cir. 1986), affg. per
curiam T.C. Memo. 1985-63. Petitioner surrendered rooms 103 and
141 to Seawall in exchange for $322,500 and use of an apartment
rent free for 3 years. Petitioner initially concealed the
$322,500 payment and the rent-free apartment from Sotiriou, his
return preparer. Petitioner eventually told Sotiriou about the
$322,500 payment and the rent-free apartment, but only after
respondent initiated an audit of petitioners' Forms 1040.
Sotiriou then advised petitioner to file amended tax returns, but
petitioner refused.
Petitioner also failed to give Sotiriou a copy of the Form
1099. We conclude that petitioner either intentionally withheld
the Form 1099 from Sotiriou or failed to maintain a copy of the
Form 1099. Failure to maintain accurate records may be evidence
of fraudulent intent. Merritt v. Commissioner, 301 F.2d 484, 487
(5th Cir. 1962), affg. T.C. Memo. 1959-172.
False or misleading statements to respondent's agents may be
evidence of fraudulent intent. Grosshandler v. Commissioner, 75
T.C. 1, 20 (1980). At the first meeting with Signorile,
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