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petitioner is deemed to have admitted that he received taxable
income from various sources, including wages and nonemployee
compensation, for all years at issue. Petitioner is further
deemed to have admitted that he failed to file Federal income tax
returns reporting that income for any year.
On the basis of this record, we find that there is no
genuine issue of material fact as to the deficiencies and
additions to tax under section 6654 for failure to pay estimated
tax, and a decision may be rendered as a matter of law.
Therefore, respondent's motion for summary judgment will be
granted with respect to these issues.
2. Fraud Additions to Tax
In order to prevail on the proposed additions to tax for
fraud, respondent must prove by clear and convincing evidence
that an underpayment exists in the years at issue and that some
portion of the underpayment is due to fraud. Sec. 7454(a); Rule
142(b); Petzoldt v. Commissioner, 92 T.C. 661, 699 (1989). For
purposes of section 6653(b), an underpayment is the full amount
of the tax imposed where the taxpayer fails to file a return.
Sec. 6653(c)(1); Bagby v. Commissioner, 102 T.C. 596, 607 (1994);
sec. 301.6653-1(c)(1)(ii), Proced. & Admin. Regs.
Respondent may meet her burden of proving liability for the
additions to tax for fraud by deemed admissions and facts deemed
stipulated. Coninck v. Commissioner, 100 T.C. 495, 499 (1993);
Smith v. Commissioner, 91 T.C. 1049, 1052-1053 (1988), affd. 926
F.2d 1470 (6th Cir. 1991), and cases cited therein. Petitioner
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