Gaylon L. Harrell - Page 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                     
               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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