Alan G. Vannoord - Page 3

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          1995; (2) is liable, pursuant to section 6651(a)(1), for an                 
          addition to tax for failing to file a Federal income tax return             
          for 1993; and (3) is liable, pursuant to section 6654, for                  
          additions to tax for failing to make estimated tax payments for             
          1993, 1994, and 1995.  Mr. VanNoord bears the burden of proving             
          that respondent's determinations are erroneous.  Rule 142(a);               
          Welch v. Helvering, 290 U.S. 111, 115 (1933).  Because Mr.                  
          VanNoord failed to offer any evidence, respondent's                         
          determinations relating to these issues are sustained.                      
               Respondent also determined that Mr. VanNoord is liable for             
          section 6651(f) additions to tax for fraudulently failing to file           
          his 1994 and 1995 Federal income tax returns.  Respondent must              
          establish, by clear and convincing evidence, that Mr. VanNoord's            
          failure to file was an attempt to evade tax.  Sec. 7454(a);                 
          Clayton v. Commissioner, 102 T.C. 632, 646, 651-653 (1994).  A              
          taxpayer's attempts to conceal income, mislead the Internal                 
          Revenue Service, or prevent the collection of income tax may                
          establish the requisite fraudulent intent.  See Rowlee v.                   
          Commissioner, 80 T.C. 1111, 1123 (1983).                                    
               Mr. VanNoord was aware of his Federal income tax return                
          filing obligations but failed to file his 1994 and 1995 returns.            
          During those years, Mr. VanNoord earned wages in excess of                  
          $65,000 and did not have a significant amount of deductible                 
          expenses.  Nevertheless, on his Form W-4, Mr. VanNoord claimed              





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