Alan G. Vannoord - Page 4

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          that he was exempt from withholding, did not have a 1993 tax                
          liability, and did not expect to have a 1994 tax liability.  By             
          filing this form, which remained in effect for 1995, Mr. VanNoord           
          attempted to prevent the Internal Revenue Service from collecting           
          his income tax liability.  Moreover, he attempted to evade tax by           
          failing to file his returns.  Accordingly, Mr. VanNoord is liable           
          for the section 6651(f) additions to tax relating to 1994 and               
          1995.                                                                       
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          


























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