- 33 -
264 F.2d 930, 936 (5th Cir. 1959); Stone v. Commissioner, 56 T.C.
213, 220 (1971); Otsuki v. Commissioner, 53 T.C. 96, 105, 106
(1969). Each of these elements must be proven by clear and
convincing evidence. DiLeo v. Commissioner, 96 T.C. 858, 873
(1991), affd. 959 F.2d 16 (2d Cir. 1992); Parks v. Commissioner,
94 T.C. 654, 663-664 (1990); Hebrank v. Commissioner, 81 T.C.
640, 642 (1983).
For this purpose, respondent need not prove the precise
amount of the underpayment resulting from fraud, but only that
there is some underpayment and that some part of it is
attributable to fraud. E.g., Lee v. United States, 466 F.2d 11,
16-17 (5th Cir. 1972); Plunkett v. Commissioner, 465 F2d 299, 303
(7th Cir. 1972), affg. T.C. Memo. 1970-274. In carrying this
burden, respondent may not rely on petitioners’ failure to meet
their burden of proving error in respondent’s determinations as
to the deficiencies. E.g., Petzoldt v. Commissioner, 92 T.C.
661, 700 (1989); Habersham-Bey v. Commissioner, 78 T.C. 304, 312
(1982), and cases cited therein.
Where fraud is determined for each of several years,
respondent’s burden applies separately for each of the years.
Drieborg v. Commissioner, 225 F.2d 216, 219-220 (6th Cir. 1955),
affg. in part and revg. in part a Memorandum Opinion of this
Court dated Feb. 24, 1954; Estate of Stein v. Commissioner, 25
12(...continued)
shall be upon the Secretary.
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