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is deemed to have admitted receiving taxable income for all years
at issue and failing to file returns for those years reporting
the income. Hence, respondent has shown by clear and convincing
evidence that an underpayment exists for all years at issue.
As to evidence that some portion of the underpayment for the
tax years 1985, 1986, and 1987 is due to fraud, a conviction for
willful attempt to evade or defeat income taxes under section
7201 precludes a taxpayer in a subsequent civil tax proceeding
from denying that an underpayment in his income tax for the
taxable year of conviction was due to fraud. Tomlinson v.
Lefkowitz, 334 F.2d 262, 265 (5th Cir. 1964); Amos v.
Commissioner, 43 T.C. 50, 53-56 (1964), affd. 360 F.2d 358 (4th
Cir. 1965).
It has been stipulated that petitioner was convicted under
section 7201 for tax years 1985, 1986, and 1987 in the U.S.
District Court for the Southern District of Texas, and the
judgment became final in August 1994. Thus, petitioner is
precluded from denying that underpayments of his income taxes for
1985, 1986, and 1987 were due to fraud. Consequently,
respondent's motion for summary judgment on the fraud issue as to
1985, 1986, and 1987 will be granted.
As to evidence that some portion of the underpayment for the
tax years 1982, 1983, 1984, and 1988 is due to fraud, the
Commissioner meets her burden of proof if it is shown that the
taxpayer intended to evade taxes known to be owing by conduct
intended to conceal, mislead, or otherwise prevent the collection
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