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separately for each year upon consideration of the entire record.
Teitelbaum v. Commissioner, 294 F.2d 541, 547 (7th Cir. 1961),
affg. T.C. Memo. 1960-11; Recklitis v. Commissioner, 91 T.C. 874,
909 (1988).
An underpayment of tax exists in each year in dispute.
Petitioners filed joint returns that show the amounts of tax
required to be shown for 1981 and 1983 to 1985, and conceded the
deficiency of $785 for 1982. Accordingly, respondent has met her
burden of proving the existence of the underpayments. DiLeo v.
Commissioner, supra; see also Catalfo v. Commissioner, T.C. Memo.
1995-106, affd. without published opinion 101 F.3d 687 (2d Cir.
1996).
For each year, respondent must also establish petitioner's
fraudulent intent by showing a specific intent to evade a tax
believed to be owing through conduct intended to conceal,
mislead, or otherwise prevent collection. Webb v. Commissioner,
394 F.2d 366, 377 (5th Cir. 1968), affg. T.C. Memo. 1966-81;
Rowlee v. Commissioner, 80 T.C. 1111, 1123 (1983); Comparato v.
Commissioner, T.C. Memo. 1993-52. Fraud "does not include
negligence, carelessness, misunderstanding or unintentional
understatement of income". United States v. Pechenik, 236 F.2d
844, 846 (3d Cir. 1956). Fraudulent intent is an actual,
intentional wrongdoing, and "the intent required is the specific
purpose to evade a tax believed to be owing". Estate of Temple
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