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no intention to file a joint return or that Mr. London
signed the 1985 return without her consent.
Additions to Tax for Fraud
Respondent determined that petitioners are liable for
the additions to tax for fraud under section 6653(b)(1)
and (2) with respect to their 1983 and 1985 returns.
Section 6653(b)(1) imposed an addition to tax in the
amount of 50 percent of the underpayment if any part of
the underpayment is due to fraud, and section 6653(b)(2)
imposed an addition to tax in the amount of 50 percent of
the interest payable under section 6601 with respect to the
portion of the underpayment which is attributable to fraud.
For purposes of section 6653, "fraud" is defined as an
actual, intentional wrongdoing, or intentionally committing
an act specifically to evade a tax believed to be owing.
Mitchell v. Commissioner, 118 F.2d 308, 310 (5th Cir.
1941), revg. 40 B.T.A. 424 (1939).
Respondent bears the burden of proving by clear and
convincing evidence: (1) That there is an underpayment of
tax, and (2) that some part of this underpayment is due to
fraud. Sec. 7454(a); Rule 142(b). Fraud is established by
showing that the taxpayer intended to evade tax believed to
be owing by conduct intended to conceal, mislead, or
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