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individual. He intentionally chose to submit the Form 1040NR,
rather than the Form 1040 that he knew was appropriate for his
circumstances, to advance his protester position in an effort to
deceive the Government. Petitioner knew that the position he was
taking in submitting the Forms 1040NR was frivolous.
Accordingly, we find that petitioner did not make an honest and
reasonable attempt to comply with the requirements of the tax
law. The Forms 1040NR submitted by petitioner are not valid
returns for purposes of section 6651.
Having found that petitioner did not file tax returns for
1990, 1991, and 1992, we must consider whether petitioner's
failure to file was fraudulent within the meaning of section
6651(f). In determining whether a taxpayer's failure to file is
fraudulent, we consider the same elements that are considered in
imposing the fraud penalty under section 6663. Clayton v.
Commissioner, 102 T.C. 632, 653 (1994). Fraud is an intentional
wrongdoing designed to evade tax known or believed to be owing.
Edelson v. Commissioner, 829 F.2d 828, 833 (9th Cir. 1987), affg.
T.C. Memo. 1986-223; Bradford v. Commissioner, 796 F.2d 303, 307
(9th Cir. 1986), affg. T.C. Memo. 1984-601. Respondent has the
burden of proving fraud by clear and convincing evidence. Sec.
7454(a); Rule 142(b); Clayton v. Commissioner, supra at 652-653.
The existence of fraud is a question of fact to be resolved
upon consideration of the entire record. DiLeo v. Commissioner,
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