-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).
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