-3-
After resolution of other matters,3 the issue for decision
is whether petitioner is liable for the fraud addition to tax
under section 6651(f) for 1993. On the Court’s own motion we
also consider the penalty under section 6673.
FINDINGS OF FACT
Some of the facts have been stipulated; the stipulations and
the stipulated exhibits are incorporated herein by this
reference.
When the petition was filed in the instant case, petitioner
resided in Latham, Illinois.
Petitioner was employed as a substitute rural carrier for
the U.S. Postal Service (hereinafter sometimes referred to as the
USPS) from 1967 through 1991. From 1992 onward he has been
employed as a full-time rural carrier for the USPS.
Petitioner had filed tax returns for about 20 years until
1979. He has not filed any tax returns since 1979. Petitioner
generally had tax return preparers prepare his tax returns. His
last tax return was prepared by a tax return preparer.
Petitioner never asked a tax return preparer if petitioner had a
duty to file a tax return. Petitioner never asked a certified
3 Respondent moved to dismiss this case under Rule 40 for
failure to state a claim on which relief could be granted. In
our earlier opinion in this case disposing of this motion,
Harrell v. Commissioner, T.C. Memo. 1996-64, we treated
respondent’s motion as a motion for partial judgment on the
pleadings, and granted judgment in favor of respondent except as
to the fraud addition to tax.
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