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Fraud is defined as an intentional wrongdoing designed to
evade tax. Powell v. Granquist, 252 F.2d 56, 60 (9th Cir. 1958);
Miller v. Commissioner, 94 T.C. 316, 332 (1990). The existence
of fraud is a question of fact to be resolved upon consideration
of the entire record. Estate of Pittard v. Commissioner, 69 T.C.
391, 400 (1977); Gajewski v. Commissioner, 67 T.C. 181, 199
(1976), affd. without published opinion 578 F.2d 1383 (8th Cir.
1978). Respondent bears the burden of proving fraud by clear and
convincing evidence. Sec. 7454(a); Rule 142(b). To carry her
burden of proof, respondent must show for each year in issue that
an underpayment of tax exists and that some portion of the
underpayment is due to fraud. Petzoldt v. Commissioner, 92 T.C.
661, 699 (1989).
Petitioner, pursuant to section 7201, was convicted of
income tax evasion with respect to his 1986 and 1987 tax returns.
As a result, petitioner is collaterally estopped from denying
liability for civil fraud with respect to 1986 and 1987, because
the elements of criminal tax evasion and civil fraud are
identical. Gray v. Commissioner, 708 F.2d 243, 246 (6th Cir.
1983), affg. T.C. Memo. 1981-1. As a result, we hold that
petitioner, pursuant to section 6653(b)(1)(A) and (B), is liable
for additions to tax for fraud for 1986 and 1987. We next
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