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thereafter file a return for that year claiming "married filing
separate" status. Petitioner did not timely file returns for
1984, 1985, 1986, 1987, and 1988.
On November 20, 1990, petitioner was convicted by a jury of
attempting to evade or defeat tax for 1983 under section 7201 and
of willfully making and subscribing a false return for the same
year under section 7206(1). On the same date, petitioner was
convicted by a jury of willfully failing to file returns for
1984, 1985, 1986, 1987, and 1988 under section 7203. The U.S.
Court of Appeals for the Ninth Circuit affirmed those convic-
tions.
After serving a portion of his sentence for the foregoing
crimes, petitioner was placed on probation. As one of the
conditions of that probation, petitioner was required to file a
return for each of the years 1984 through 1988. As required by
law, petitioner was to report in those returns his wages from
employment during those years as well as other income and deduc-
tions.
On or about August 5 or August 9, 1993, petitioner filed
returns for the years 1984 through 1988 with the Internal Revenue
Service Center in Austin, Texas (Austin Service Center). Each of
those returns bore petitioner's signature and the words "without
prejudice" appeared above his signature. Petitioner claimed
"married filing separately" status in each of the returns for the
years 1984 through 1988 and reported total income from wages for
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