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result in a substantial underpayment in petitioner's 1976 Federal
income tax, and respondent has established petitioner's
underpayment for 1976 by clear and convincing evidence.
With respect to fraudulent intent, the evidence in the
record and in support of respondent's motion for partial summary
judgment establishes that for 1976 petitioner substantially
underreported his correct Federal income tax liability, backdated
material documents, did not timely file his 1976 income tax
return, failed to maintain accurate books and records, and did
not cooperate with respondent's examining agents. Petitioner was
an experienced tax attorney and tax shelter promoter. Petitioner
was aware that the S-J partnerships losses claimed on his 1976
income tax return were based on backdated documents. The
evidence before us establishes by clear and convincing evidence
that petitioner fraudulently intended to understate his correct
Federal income tax liability for 1976.
Petitioner is liable for the fraud addition to tax under
section 6653(b).
In opposition to respondent's motion for partial summary
judgment, petitioner argues that respondent's requests for
admission should not be deemed admitted. Petitioner argues that
respondent should not be entitled to rely on deemed admissions.
Petitioner alleges that the deemed admissions result from
petitioner's failure to respond to the requests for admission
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