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respondent's assessment and collection of the taxes at issue.
Petitioner simply does not address the components of the
underlying deficiencies. Accordingly, respondent is sustained on
this issue.
Additions to Tax for Fraud
Respondent bears the burden of proving fraud by clear and
convincing evidence. Sec. 7454(a); Rule 142(b). The burden that
respondent bears in proving fraud under section 6653(b) or
section 6501(c)(1) is one and the same. Ruidoso Racing
Association, Inc. v. Commissioner, 476 F.2d 502, 505, 507 (10th
Cir. 1973), affg. in part and revg. in part T.C. Memo. 1971-194.
Respondent must establish that petitioner underpaid his taxes for
each taxable year at issue and that some part of that
underpayment was due to petitioner's intent to conceal, mislead,
or otherwise prevent the collection of such taxes. Parks v.
Commissioner, 94 T.C. 654, 660-661 (1990); Hebrank v.
Commissioner, 81 T.C. 640, 642 (1983). For the reasons set forth
below, we find that respondent has met her burden.
The issue of fraud presents a factual question which must be
decided on the basis of an examination of all the evidence in the
record. Mensik v. Commissioner, 328 F.2d 147 (7th Cir. 1964),
affg. 37 T.C. 703 (1962); Stone v. Commissioner, 56 T.C. 213, 224
(1971); Stratton v. Commissioner, 54 T.C. 255, 284 (1970). Fraud
is never presumed; it must be established by some independent
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