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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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Last modified: May 25, 2011