- 6 -
amounts for 1993 and 1994 were insufficient to generate a Federal
income tax liability. Petitioner also explained that he had
records that would substantiate that he would not be liable for
Federal income tax, but that he refused to show them to
respondent or the Court because of his disagreement with the
system and also because he invoked his privilege against self-
incrimination under the Fifth Amendment of the U.S. Constitution
either with respect to presenting records or filing a complete or
detailed return. In that regard, petitioner indicated that he
did not knowingly commit any crime and that he did not believe
that his records would show that a crime had been committed.
Petitioner's concern focused on the possibility that the
documents could be used as the basis for developing a criminal
case.
Petitioner's testimony also provided the basis for finding
that his actual cost of living for 1993 and 1994 was below
average and would not have been commensurate with BLS averages
that respondent utilized for the reconstruction of the 1993 and
1994 income. At the conclusion of petitioner's brief statement
and testimony, respondent's counsel conducted a thorough cross-
examination of petitioner concerning the matters stated on
direct. Petitioner was candid, and he was not evasive. After
offering no documents at all and no testimony other than his own,
petitioner rested.
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