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through 1988, petitioner worked as a design engineer/draftsman on
an independent contractor basis. During 1986, petitioner worked
for Utica Machine, Stellar Engineering, and Bernal Rotary, and
from them, respectively, received compensation in the amounts of
$18,400, $5,475, and $6,377. During 1987, petitioner worked for
Bernal Rotary and received compensation in the amount of $49,324.
And during 1988, petitioner worked for Bernal Rotary and received
compensation in the amount of $56,638. Petitioner did not file
Federal income tax returns for 1986 through 1988.
On April 14, 1993, petitioner, pursuant to section 7203, was
indicted on three counts of willfully failing to file Federal
income tax returns for the tax years 1986 through 1988. Count
one of the Indictment charged that petitioner received gross
income in the amount of $30,252 during the 1986 tax year, and by
reason of such income petitioner was required to file a Federal
income tax return for that year on or before April 15, 1987.
3(...continued)
Abstract of Judgment" which petitioner submits as proof that he
fulfilled all conditions of the U.S. District Court for the
Eastern District of Michigan's order of judgment, including a
restitution payment to the Internal Revenue Service. Fed. R.
Evid. 401, a rule that applies to this Court under Rule 143(a),
Tax Court Rules of Practice and Procedure, provides broadly that
evidence is "relevant" if it has "any tendency to make the
existence of any fact that is of consequence to the determination
of the action more probable or less probable than it would be
without the evidence." We find that Exhibit 7 is relevant and is
therefore admissible. See Estate of Scanlan v. Commissioner,
T.C. Memo. 1996-331, affd. without published opinion 116 F.3d
1476 (5th Cir 1997).
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