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We believe that petitioner submitted these documents
primarily to advance his frivolous tax protester arguments rather
than to report honestly and accurately his income to respondent.
He purposefully did not keep records of his income and expenses
with an intent to deceive the IRS. After the IRS began the
audit, petitioner realized that his deceptive practices of not
filing returns had been uncovered and that he was caught.
Because he had failed to keep records of his income, petitioner
had to guess at the amount of income he earned. He reported the
same amount as his income for each of the years in issue.
Because of petitioner's fraudulent failure to keep records, it
was difficult to determine the actual amount of petitioner's
income. Moreover, subsequent voluntary disclosure does not
absolve a taxpayer of antecedent fraud. Badaracco v.
Commissioner, 464 U.S. at 394; George M. Still, Inc. v.
Commissioner, 19 T.C. 1072, 1077 (1953), affd. 218 F.2d 639 (2d
Cir. 1955). Petitioner cannot rely on the Forms 1040NR and
Statements in Lieu of Return as a shield from a fraud penalty,
especially with the presence in this case of most of the
enumerated badges of fraud. Accordingly, petitioner is liable
for section 6651(f) additions to tax for 1990, 1991, and 1992.
Section 6654(a) imposes an addition to tax for failure to
make timely estimated income tax payments. Where prepayments of
tax do not equal the percentage of total liability required to be
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