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b This year I do not expect to owe any Federal income tax
and expect to have a right to a full refund of ALL income
tax withheld. * * *
Petitioner is deemed to have admitted that he received
substantial taxable income from various sources during the years
relevant to the Forms W-4 (1983, 1984, 1987, and 1988) but failed
to file Federal income tax returns for each of these years.
Thus, petitioner's deemed admissions unequivocally discredit his
sworn certification that he satisfied both requirements to
qualify for exempt status. Moreover, petitioner is deemed to
have admitted that he was employed as an accountant by British
Petroleum Exploration Co. from 1983 to 1988. It is implausible
that petitioner's experience as an accountant would lead him to
conclude that he satisfied both requirements to qualify for
exempt status. Therefore, we conclude that petitioner's Forms W-
4 for 1984 and 1988 were fraudulent.
Consequently, for 1984 and 1988, petitioner's failure to
file Federal income tax returns, submission of fraudulent Forms
W-4, and experience as an accountant, coupled with his failure to
report substantial amounts of income, present clear and
convincing evidence of fraud. Thus, there is no genuine issue as
to a material fact, and a decision may be rendered as a matter of
law. Respondent's motion for summary judgment as to the
additions to tax for fraud for 1984 and 1988 will be granted.
However, the tax years 1982 and 1983 merit a different
result. There is no evidence of a criminal conviction under
section 7201 or that petitioner filed fraudulent Forms W-4 for
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