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Paragraph 7 of respondent’s answer contains the following
allegations, which have been deemed admitted by reason of our
granting of respondent’s Rule 37(c) motion.
7. FURTHER ANSWERING the petition, and in
support of the determination that the deficiency in
income tax for the taxable year 1994 is due to fraud
with the intent on the part of petitioner to evade tax,
and that the petitioner’s failure to file a federal
income tax return for the taxable year 1994 is due to
fraud, the respondent alleges:
a). John L. Collins, a/k/a John L. Collins, Jr.,
hereinafter “petitioner,” has been consistently
involved in illegal, income-producing activities, to
and through the taxable year 1994 involved in this
case.
b). Following his 1981 arrest for burglary and
grand larceny, petitioner was convicted and sentenced
to five years’ imprisonment.
c). Following his 1985 arrest for battery and
battery on a law enforcement officer, petitioner was
convicted and sentenced to another five years’
imprisonment.
d). Pursuant to the 1985 arrest and prosecution,
petitioner filed an affidavit of insolvency dated
May 22, 1985.
e). Following his 1989 arrest for possession of
illegal drugs, grand theft, and resisting arrest,
petitioner was placed on five years’ community control.
f). Following his 1990 arrest for strong-arm
robbery, violation of probation, possession of cocaine
and resisting arrest, petitioner was sentenced to four
years’, six month’s [sic] imprisonment, to be followed
by five years’ community service.
g). Petitioner was incarcerated between
September, 1990 and August 20, 1992.
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