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"badges of fraud" are nonexclusive, and none of them is
dispositive in and of itself. Niedringhaus v. Commissioner,
99 T.C. 202, 211 (1992). A taxpayer's education and business
background are also relevant to a finding of fraud, see
Wheadon v. Commissioner, T.C. Memo. 1992-633, as is a taxpayer's
refusal to cooperate with the Commissioner's summons authority
and a taxpayer's initiation of frivolous proceedings to quash a
summons issued pursuant to this authority, see Wedvik v.
Commissioner, 87 T.C. 1458 (1986).
The facts and circumstances of this case clearly and
convincingly support respondent's determination of fraud for each
year in issue. First, petitioner knew that he had an obligation
to file tax returns for the subject years, and he intentionally
failed to honor this obligation. Second, petitioner has
submitted tax protester documents during both the judicial and
administrative proceedings that were undertaken to determine his
tax liability, he was previously warned by the District Court of
the frivolity of his tax protester positions, and he was
previously sanctioned by the District Court for his frivolous
positions. Third, petitioner would not cooperate with the
revenue agent's requests for petitioner's books, records, and
other financial information, and he attempted frivolously to
quash a summons that was issued to the Credit Union for that
information. Fourth, petitioner attempted to conceal his
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