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supra.
Furthermore, in this case, as in Edwards, respondent did
not, in any manner, at the administrative or litigation phases of
this case, suggest any criminal investigative activities
pertaining to petitioner for the years in issue. We, therefore,
hold that petitioner's Fifth Amendment claim may not be used as a
method of avoiding income taxes due and owing for the years in
issue. As Justice Holmes stated in United States v. Sullivan,
274 U.S. 259 (1927), in referring to the defendant in error at
264: "He could not draw a conjurer's circle around the whole
matter by his own declaration that to write any word upon the
government blank would bring him into danger of the law."
Respondent has demonstrated, through the testimony of Ms. Stello,
that taxable moneys were forwarded to petitioner through Services
during the years in issue. Although respondent has proven the
fact that petitioner received income during the years in issue,
she was unable to prove the amount of such income. Respondent's
inability to prove the amount of taxable income received by
petitioner during the years in issue is directly attributable to
petitioner's adamant refusal to communicate with respondent in
her attempt to determine petitioner's income tax liabilities for
the years in issue. We hold that respondent's determination of
petitioner's Federal income tax liabilities for the years in
issue must be sustained.
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