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In June 1989, petitioner was indicted on one count of tax
evasion for the 1985 tax year, in violation of section 7201,1 and
four counts of filing false, fictitious or fraudulent claims for
the years 1981 through 1984, in violation of 18 U.S.C. sec. 287.
After a jury trial in the U.S. District Court, Western District
of Pennsylvania, petitioner was acquitted of all charges. On
September 11, 1992, respondent issued a notice of deficiency to
petitioner for the year 1984 in which respondent determined a
deficiency in the amount of $4,096 and an addition to tax
pursuant to section 6653(b) of $2,048. Respondent filed an
answer asserting in the alternative that petitioner is liable for
additions to tax pursuant to sections 6651(a)(1) and 6653(a)(1)
and (2).
In our original bench opinion, we upheld respondent's
deficiency determination and respondent's alternative position
regarding the additions to tax under sections 6651 and 6653(a).2
We held that the altered Form 1040 that petitioner filed for 1984
did not qualify as a "return" that would commence the running of
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable years in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
2We did not uphold respondent's determination of fraud,
citing Raley v. Commissioner, 676 F.2d 980 (3d Cir. 1982), revg.
T.C. Memo. 1980-571, wherein the Court of Appeals for the Third
Circuit reversed a finding of fraud in a case involving similar
facts. Respondent did not appeal our holding on this point.
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