-16- We have concluded that petitioner’s 1993 tax liability ($6,374)5 is almost $3,000 more than his 1993 income tax withholding ($3,389.83). Thus, if respondent had not proceeded against petitioner, then petitioner would have evaded almost half his tax liability. From the foregoing, we conclude, and we have found, that petitioner’s failure to timely file his income tax return for 1993 was fraudulent. By now, respondent is aware of petitioner’s refusals to obey the income tax laws. See supra table 1. This sort of “disclosure” does not affect our conclusions as to civil tax fraud. Edelson v. Commissioner, 829 F.2d 828, 832-833 (9th Cir. 1987), affg. T.C. Memo 1986-223; Granado v. Commissioner, 792 F.2d 91, 93-94 (7th Cir. 1986), affg. T.C. Memo. 1985-237. But see Raley v. Commissioner, 676 F.2d 980 (3d Cir. 1982), revg. T.C. Memo. 1980-571.6 5 At trial there was some testimony as to petitioner’s wife. It was not clear whether petitioner was married in 1993. In the notice of deficiency respondent determined that petitioner was single in 1993. If petitioner were married in 1993, then his tax liability would have been greater than $6,374. 6 The instant case is appealable to the Court of Appeals for the Seventh Circuit, which has stated that “we reject the analysis of the Third Circuit in Raley v. Commissioner, 676 F.2d 980 (3d Cir. 1982).” Granado v. Commissioner, 792 F.2d 91, 92 (7th Cir. 1986), affg. T.C. Memo. 1985-237. See Golsen v. Commissioner, 54 T.C. 742, 756-758 (1970), affd. 445 F.2d 985 (10th Cir. 1971).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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