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indicates was filed in 1980, after the time she claims she was
estranged from her parents.
Petitioner testified that she had a friend prepare her 1981
Federal income tax return for her. She testified that she was
certain that whoever filled out her return knew her address had
changed since 1979, although she was not certain who, in fact,
prepared her return.
Petitioner further testified that she was a full-time
student at Portland State University (Portland State) from 1982
through 1985, or, alternately, 1987, graduating with a degree in
marketing. Petitioner testified that she was living throughout
this period at 9335 S.W. Downing. Respondent introduced an
official copy of petitioner's transcript from Portland State as
impeachment evidence. Aside from disclosing that petitioner only
attended Portland State part-time for two quarters during 1984
and 1985, the transcript indicates that her address was 1865 N.W.
106th, although the reported dates of her attendance were some 5
years after she claims to have moved from that address.
Petitioner could not provide a plausible explanation for these
discrepancies.
Petitioner has not submitted any credible evidence to
support her assertion that the address shown on her 1981 Federal
income tax return was not the same as that shown on her return
for 1979. In addition, the testimony of respondent's agent,
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