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that he advised that the return should not be filed
until the criminal investigation was cleared up. When
is it your recollection that Mr. Moore provided you
with that advice?
A. Right after I moved to Florida. In fact, so
it would be around September of '83.
However: (1) Petitioners' 1980 tax return was filed about 3
months after the extended due date; it was filed, petitioners
wrote, "under duress due to summons and it will be amended"; and
it was not amended during the 2 years between the filing of this
tax return and the receipt of the asserted advice about not
filing tax returns. (2) The asserted advice was not given until
about 11 months after the extended due date for the 1981 tax
return. (3) The asserted advice was not given until about 1
month after the extended due date for the 1982 tax return. Thus,
even if we credit the accuracy of Monica's testimony as to the
precise advice that petitioners understood they received,29 this
advice still would not explain petitioners' failure to timely
file their tax returns for any of the years in issue. Nor would
this advice affect petitioners' failure to report substantial
29 The "Mr. Moore" referred to by Monica and respondent's
counsel is John N. Moore, who filed the petition in the instant
case and was petitioners' counsel herein until Apr. 29, 1991,
when he withdrew from the case. None of the documents filed by
Moore on petitioners' behalf in the instant case during the 3-1/2
years before Moore's withdrawal indicated that Moore had advised
petitioners to delay filing any of their tax returns. Moore was
not called as a witness in the instant case.
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