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must show by clear and convincing evidence some affirmative act
by petitioner of concealment or misrepresentation, such as filing
false information or attempting to mislead respondent, see Zell
v. Commissioner, supra at 1146, in order to prove fraudulent
intent for each of the years 1984 through 1988.
The record in this case establishes that, in his capacity as
financial officer of Dixon, his employer, petitioner, a licensed
certified public accountant, was able to, and did, prevent a Form
W-2 from being sent by that company to the Internal Revenue
Service with respect to the money that that company paid him
during each of the years 1984 through 1988. It is implausible to
us that petitioner's training and experience as a certified
public accountant would lead him to conclude that his employer
was not required to file a Form W-2 for any of those years. We
find petitioner's preventing his employer from filing a Form W-2
for any of the years 1984 through 1988 to be an affirmative act
by petitioner of concealing the money that that company paid him
during those years. See Zell v. Commissioner, supra at 1146. In
addition, for each of the years 1984 through 1988, petitioner
failed to file timely a return,2 was convicted of willfully
failing to file a return under section 7203, and attempted to
evade reporting a substantial amount of income by such failure.
2 Petitioner filed delinquent returns for the years 1984 through
1988 because he was required to do so as one of the conditions of
his being placed on probation after he served a portion of his
sentence for his convictions under secs. 7201, 7206(1), and 7203.
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