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statement was a lie on the part of Ms. Murphy, that the agreement
was an attempt to “blackmail” him, and that he did not sign the
agreement. At trial, Ms. Murphy denied that the statement
indicated that she had paid petitioner’s taxes. Under the
circumstances, we do not think that petitioner relied on the
statement. Petitioner also claims on brief that Ms. Murphy
verbally advised him that taxes were paid up to 1991, but he
points to no evidence in the record to support his assertion.
Statements in briefs, however, are not evidence, Rule 143(b), and
we do not accept petitioner’s assertion without evidence. We do
not accept that there was good faith on petitioner’s part with
respect to the underpayment of taxes for the years in issue.
Moreover, petitioner’s belief in 1991 that taxes were paid would
not purge any prior fraudulent intent on his part with respect to
the years in issue. Cf. Badaracco v. Commissioner, 464 U.S. 386,
394 (1984).
Section 6651(a) Addition to Tax
Respondent determined that, in the event petitioner were not
held liable for the additions to tax for fraud for 1988 and for
fraudulent failure to file a return for 1989,17 he was liable for
the addition to tax for failure to file timely provided by
17
Because we have held above that petitioner is liable for the
addition to tax for fraud for 1987, we need not consider
respondent’s alternative determination that petitioner is liable
for the addition to tax for failure to file timely for that year.
Sec. 6653(a)(2).
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